One must understand a few definitions to identify the problem imposed upon the people who are having the income tax enforced upon them. "Person" comes from the latin "persona", a mask or role of an actor - a fictional character. An artificial person is a totally contrived corporate person, as a named or numbered corporation. A natural person is a human who has become a person - a corporate person. To incorporate means to give body - corpus - to. During the Roman Empire, Caesar had the sole authority to bestow incorporation. After the demise of Rome, the Pope assumed this authority, and remains with that control today. These "Roman persons" have body, but require a human to provide the brain. Thus the captain, chief executive officer or president fulfil that role under guardian trust laws. The Crown of England was incorporated around 1300 and assumed vicegerant authority to bestow Roman personhood in the British Empire.
The Magna Carta of 1215, a document which can clearly be shown to be a basic part of the constitution of both the USA and Canada states: No freeman shall have property or liberty taken away, nor be outlawed (rights removed) except by the law of the land or a jury of peers. The law of the land is the Anglo Saxon Common Law wherein there has to be damage to person (human) or property - probable cause to allow private property to be confiscated. There is no provision for property confiscation for taxes upon a human.
As directed by the Communist Manifesto, a heavy and graduated income tax upon all citizens is mandated. To get around the constitutional restrictions of the Magna Carta, these governments contrived a means to entrap humans as corporate persons by assumption. However, the British Parliament of 1677 had long since passed general (applicable to all) legislation making unwritten and unsigned contracts fraudulent. Also, contract law derived from Common Law requires that all contracts must be voluntary, equitable by agreement, and fully disclosed; or, they are fraudulent. Contracts wherein there is fraud may be voided by the injured party (only), the voiding being initiated by trespass warning to the defrauding party. If there is no fraud, the accused defrauding party must then initiate the court action to prove a "good" contract.
As contract law is derived from the basic right of property, no law can interfere with the right of contract except where there is an unlawful act committed within the making of the contract. Therefore, constitutional arguments and court precedents cannot be used in contract litigation - only the terms of the contract apply. Canadians supposedly indicate the existence of a contract making them a corporate person by filing a T1 "return of income". This would be similiar for an American filing a 1040 return of income. Americans also become corporate persons by accepting a SSN# and some other assumptions which places them in the catagory of a US citizen - a resident of Washington. D.C. and outside the protection of the Common Law of the States.
Canada has no federal territory, so such an assumption deals only with the corporate entity called a "taxpayer" for income tax purposes. Other assumed corporate persons, as driver, and under marriage license has no bearing on placing one under the income tax jurisdiction.
Conclusion: Canadians may just serve a trespass warning in the form of a constructive or actual notice on the Federal Government's representative for the Crown in such matters, the Minister of National Revenue, to regain their freeman status and rid themselves of the income tax.
For Americans, it may be a bit more complicated. One has to not only void any contract, by trespass warning, which is assumed by one's having filed a 1040 form, but must also back out of any contracts that puts the assumptions in place that one is a US (14th Amendment) Citizen - cancel SSN#, etc.
Eldon Warman, DetaxCanada
http://www.detaxcanada.org
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