The discredited tax protester position that a "natural
person", is not subject to the Income Tax Act resulted in
another conviction for tax evasion. Denise Eddy of Red Deer,
Alberta, was sentenced to a tax fine of $33,320 and a conditional
jail sentence of 24 months for tax evasion and filing false income
tax returns. She pled guilty to tax evasion and assisting others to
evade Canadian income taxes for the 2005 to 2008 tax years. Ms.
Eddy also failed to collect and remit goods and services tax (GST)
for the 2006 to 2008 tax years. Furthermore she was found guilty of
counseling others to commit tax fraud contrary to the Canadian
Criminal Code. Ms. Eddy, adopted beliefs espoused by tax protestors
or de-taxers that, as a "natural person", she was not
subject to paying taxes under the Canadian Tax Act. The court heard
that Ms. Eddy knowingly evaded taxes and was also aiding, abetting
and counseling others to commit income tax evasion and GST evasion.
Ms. Eddy was charged by the CRA following a 25 month criminal tax
investigation (which is different from a tax audit).
The CRA voluntary disclosure program (VDP) is available to any
Canadian who has unfiled income tax returns or unfiled GST/HST
returns, or who has undeclared income or has overclaimed tax
deductions or tax credit or expenses. Canadian CRA voluntary
disclosure can also be used for unreported offshore income or
offshore assets that have not been reported on a form T1135. In
effect f you have ever made a tax mistake or tax omission, even if
deliberate, the CRA voluntary disclosure program (VDP) is offering
you a second chance to make things right. This CRA tax amnesty
program means no tax prosecution or tax penalties, including tax
late filing penalties, for anyone who makes a successful VDP
application with CRA. In order to qualify for the CRA voluntary
disclosure program (VDP) a Canadian taxpayer has to approach CRA
before CRA commences any enforcement action. Our experienced tax lawyers Edmonton can assist you in
submitting a voluntary disclosure, on a no-names basis if
appropriate. It is important to use our Calgary tax law firm
instead of an accountant to submit a CRA voluntary disclosure
application (VDP) in order to enjoy the benefits of solicitor
client privilege. If you use an accountant to apply for tax amnesty
CRA can seize the accountant's files and use them for any
income tax prosecution and can subpoena the accountant to testify
The benefits of the
CRA voluntary disclosure program (VDP) can be used by tax
protesters provided they submit the tax amnesty application before
CRA has started an investigation of the de-taxer. If you have ever
made a tax mistake or omission, the CRA is offering you a second
chance to make things right through its Voluntary Disclosures
Program (VDP). Our top Vancouver tax lawyers have helped many tax
protesters come back into the tax system while avoiding tax
prosecution and tax penalties. If you wish to come into the income
tax system contact one of our Canadian tax lawyers for tax help or
for a no cost phone consultation about the CRA voluntary disclosure
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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The CRA provides new housing rebates for individuals who have purchased or built a new house or have substantially renovated a house or made a major addition to a house who plan on living in it personally or letting a relative live there.
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