An Ottawa Superior Court judge has ruled that retired Ottawa school teacher Thomas Kennedy is not exempt from Canada’s Income Tax Act. Kennedy argued unsuccessfully that the Income Tax Act applies only to corporations and not to natural persons, that income tax is voluntary, and that the form requiring his employer to withhold amounts to cover tax is not valid. The arguments rejected by the court were essentially the same as claims made by anti-tax campaigners who say they know of lawful ways for individuals to exempt themselves from income tax.
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