Government Archives - Rarely Pure Never Simple

That Unfriendly Law Thing

Over lunch one day, a friend of mine said to another friend of mine – ‘The law is not your friend’. I am not always in agreement with Friend 1, but in this case I could only say ‘Amen’.

But never mind what I say, the Globe and Mail featured a story on April 12 titled:

‘Foreign landlord fails to pay taxes, CRA goes after tenant’

that is eloquent as hell on this very topic.

The story is as appalling as it is instructive. A tenant in Montreal had a landlord who was an Italian resident for tax purposes, and that landlord did not pay the Canadian income taxes owed on the rents he received from said tenant. If ya earned it in Canada, ya gets taxed in Canada. The CRA, noble institution that it is, told the tenant he was on the hook for the unpaid taxes, because he was supposed to withhold 25% of his rent for that purpose. You know, just like you do when you pay those Swedes at Ikea for that sofa you purchased, or pay for that pack of Slim Jims at Mr Kim’s Convenience.

The tenant took the CRA to court over this – Tax Court, natch – and lost.

Here’s my favourite part. Really. Quoting directly from the Globe article, now –

The judge acknowledged “the harsh consequences,” in her decision, but still held the “resident payer,” or renter, liable.

The tenant’s lawyer pointed out that there was no reasonable way for the tenant to even know his landlord was not a Canadian resident for tax purposes. That, of course, was deemed to be no excuse.

My second favourite part is the last line of the G&M piece on this:

The CRA did not respond to requests to comment.

Really? No comment?

However, I am not kidding about my ‘favourite part’, as the judge’s attitude is a perfect illustration of The Central Fact about Large Bureaucratic Organizations (LBOs) – and our legal system is one Really Large BO. Those who are in such an org can always justify to themselves and to the world treating people in any way that is consistent with The Rules of the Org, however inhumane such treatment may be.

The judge could acknowledge harshness, could even shed a tear, perhaps, but, ya know – the law is the law. And, as my friend said, it is not your friend.

Attitudes on Peace, Order and Citizens’ Rights

Written by Al Slivinski on April 10, 2024. Posted in Government, News Media, Popular attitudes. No Comments on Attitudes on Peace, Order and Citizens’ Rights

At this point I have lived 63% of my life in Canada (nearly 81% of my adult life), but I was born in the US of A. It is common among my friends – wherever they were born – to argue about the differences, or lack thereof, between Americans and Canadians. Like all general comparisons, they are at best approximations, and not very precise ones, at that. Still, it’s a generally amusing exercise, and it gives us all something to argue about over beer.

However, sometimes things pop up on my radar that seem like they might reveal something useful about such differences. One example appeared in a letter to the Editor of the Globe and Mail just after the Federal court ruling that the Liberal Government of the time was not justified in invoking the Emergencies Act during the trucker convoy protest in Ottawa. It’s hardly surprising that this decision prompted a lot of folks to write to the G&M, but the letter below caught my attention –

Letter to the Editor, G&M print edition, Jan 25, 2024

Re: “Invoking Emergencies Act wasn’t justified and infringed on Charter rights, Federal Court rules” (Jan 24).

Really? What is wrong with this country?

We watched as a collection of bullies occupied Ottawa, breaking parking and noise bylaws and generally being inconsiderate to the local inhabitants. The federal government is now being censured for its decision, which solved the problem with no blood spilled.

We as polite Canadians seem to be at the mercy of individuals who claim that their right to cause mayhem trumps our right to peace, order and good government.

Signed, etc.

—

I immediately wrote a (sarcastic, I admit) reply to this letter and sent it to the G&M Editors, which of course they did not print. I mean, really – the three sins of the protesters you can name are breaking parking and noise by-laws and being inconsiderate, and that to you is sufficient grounds for the government to invoke the Emergencies Act and start demanding banks turn over account information? Really?

I suspect if you asked 100 Canadians and 100 Americans whether they agreed with the letter-writer’s position, you would get a higher percentage agreeing among the Canadians than among Americans, but I’m not confident that the difference would be all that large. My suspicion is that 21^st-century citizens of all the advanced democracies are on average more concerned with peace and order than with any threat to their rights as citizens. That is, to be sure, no more than a hunch, based on being on the planet a long time. If anyone knows of good research on Can-Am differences in attitudes about such matters, I would love to get references.