When a person works for an Employer as an
Employee, using a SIN number for such employment,
he has entered into a Master/Slave contract
with his employer. This is called a Contract
of Service (Servitude, Slavery). In fact,
his corporation/artificial-person JOHN DOE
is working for the Employer as an OFFICER.
The natural-person John Doe acts in the capacity
of a Legal Representative for the corporation/artificial-person
JOHN DOE and is expected to perform the duties
demanded of the slave JOHN DOE, by its Employer.
Both the Employer (COMPANY) and Employee
(JOHN DOE) are created by the Government
and therefore both are subservient to the
rules imposed by the Government. All money
earned by the slave JOHN DOE during such
employment belongs to the Government (the
creator of the Contract of Service) and must
be reported on the slave's Income Tax Return.
The reason an "Income Tax Return"
is called a RETURN, is because it is used
to RETURN money to the legal owner of the
JOHN DOE corporation/artificial-person (the
Government). See Income Tax Act for more information.
When a human-being works for a Company on
a Contract for Hire (a contract to perform
certain tasks as detailed in the contract)
without a SIN number, the relationship is one of
Company and human being. In this case, the
human being is working for the Company and,
if the contract says the human-being shall
receive "Compensation for Time and Talent",
then the Compensation received by the human-being
is tax free as long as the human-being does
not become attached to, represent, or act
in the capacity of a taxpayer while performing
the Contract. Such Compensation earned by
the human-being is non-taxable and does not
have to be reported on JOHN DOE's tax return
because JOHN DOE did not earn or receive
the money. However, if John Doe deposits
the Compensation he received from the Company
into the bank account of JOHN DOE (such bank
account having JOHN DOE's SIN number attached
to it) then the natural-person John Doe may
have volunteered to give the money to the
taxpayer JOHN DOE, and therefore such money
will be deemed by the Government to be Income of the taxpayer JOHN DOE, and therefore
becomes taxable. This is the same scenario
as John Doe's depositing money into the bank
account of any COMPANY. The COMPANY has to
declare the deposited money as being either
a Loan (shareholder or otherwise) or Income.
With a private Contract for Hire with a Company,
when a human-being receives a cheque for
Compensation from the Company, he should
cash the cheque at the Company's bank, then
keep the cash at home in a lock-up safe (or
under the pillow). In this way, the cheque
is not deposited into JOHN DOE's bank account
and therefore the cash still remains the
property of the natural-person John Doe.
The human-being must be careful what identification
is used during the cheque-cashing procedure
because such ID may belong to JOHN DOE and
therefore it may be deemed that JOHN DOE
cashed the cheque, thereby converting the
Compensation into Income for JOHN DOE.
Most employers suffer from The Employee Myth, and as such are reluctant to hire anyone on a contract basis. This reluctance comes from the ignorance of the Employer, and as such, the employer must become educated to understand the benefits of the Contract relationship for him.
The Bank Act has re-defined person to include both natural and artificial-persons.
Therefore a natural-person should be able
to create a bank account, but you may have
to argue with your bank manager about this.
The Canadian Rights and Freedoms Foundation Seminars have information about opening natural-person
If the Government wants to take money from
a person's bank account for any reason, they
must first get a court order to do so. It
would appear, from actual occurrences, that
the Government seizes bank accounts without
first obtaining a court order. This is entirely
without due process and has been effectively
challenged. You have to educate your bank
manager on this subject. Assuming the court
order has been obtained, then it would be
possible for the Government to seize the
natural-person's bank account, because of
the re-definition of person in the Bank Act. Even though the Government
may be after the artificial-person, they
can go after the natural-person because he
is a Legal Representative for the OFFICER
of his artificial-person's corporation (JOHN
Here is a diagram that graphically depicts
the definitions of employer, employee, officer, and offoce as defined in PART XVII, Section 248 of
the Income Tax Act (click on image to enlarge):
Here is a guide for evaluating an employee.
"Whereas it is essential, if man is
not to be compelled to have recourse, as
a last resort, to rebellion against tyranny
and oppression, that human rights should
be protected by the rule of law,"
(Preamble - Universal Declaration of Human Rights)