Constitutional?

 
Myth #1
It is a myth that federal income tax is unconstitutional. (Yes this is a myth but they use it as misdirection from the real issue)  This myth is based on the faulty argument that the  Canadian Constitution  (Are we to assume they mean the Constitution Act of 1867-1982) gives the power of direct taxation  (such as income tax) ( wonder why they didn't just use  a couple of commas, words in parenthesis form no part of the document as a whole ) exclusively to the provinces. The myth is that the Supreme Court of Canada supposedly confirmed this position in a decision in 1950.( No it didn't) According to this myth, individuals can legitimately refuse to pay income tax to the federal government because it is unconstitutional. (No they can't if they are working for the benefit of an officer?)

The Facts
The Constitution (Are we to assume again they mean the Constitution Act of 1867-1982 or is some useless document they created and titled. Notice how they didn't preface it with Canadian), section 91, says the federal government can raise money "by any mode or system of taxation." Section 92, says the provinces can impose "direct taxes within a province" to raise revenue for provincial purposes. As a result, while federal and provincial taxing powers overlap, the federal government can levy both indirect and direct taxes, including income tax.( I'm sure the Constitution they're talking about does say all those things, but the draftsman of the real Canadian Constitution Act, the BNA Act of 1867 have this to say about direct taxes in Canada)

1867, Feb. Earl of Carnavon in the House of Lords.

2nd Reading of the B.N.A. Act

“ The principal subjects reserved to the Local Legislatures are the sale and management of the public lands, the control of their hospitals, asylums, charitable, and municipal institutions, and the raising of money by direct taxation.  The several provinces, which are now free to raise a revenue as they may think fit, surrender to the Central Parliament all powers under this head except that of direct taxation.” 

 

and he says it again

“As I have said, it is proposed that the Provinces shall surrender to the Central Parliament all powers of raising revenue except by direct taxation.

and what about these overlapping powers, let's ask the courts

 J. Fournier, Supreme Court Judge.1878,
“ With the exception of agriculture and immigration, there is no subject matter over which there can exist concurrent powers of legislation”

I wonder who's telling the us the truth, the founding fathers or the bureaucrat

The courts (what courts) have confirmed the power of the federal government (what federal government of what country) to levy direct taxes including income tax. No court in Canada (now we talk about Canada) has ever agreed with the idea that the federal government cannot levy income taxes. (of course not as long as income tax is an indirect tax, which it is.) The often-cited 1950 Supreme Court decision concerning the Lord Nelson Hotel in Nova Scotia dealt with the issue of whether the federal government and a provincial government could delegate authority to each other on specific issues of labour and taxation.( Yes it did and it said that each jurisdiction is like a water tight compartment, wonder what part of that can't they understand.) The Court did not address the issue of imposing direct taxes or their constitutionality. (Correct again)


So Is Income Tax Unconstitutional?

 
                                          No!!
Income tax is constitutional as it is a federal internal tax, making it an indirect tax, which is applicable to federal created artificial persons only working in the federal jurisdiction.