One reason perhaps for some of the governments silence on the issues people face hear at Brock is while the US Canada tax treaty does not allow for the collection of US taxes on Canadian citizens by the CRA(and the reciprocal) the Netherlands Canada Tax Treaty does allow for the collection of unpaid Dutch Taxes by the CRA on a Canadian citizen. It is my understanding that the Netherlands are the only country in the world where such a situation occurs but it does. Here the applicable parts of the Canada Netherlands Tax Treaty.
1. The States undertake to lend assistance to each other in the collection of taxes covered by this Convention, together with interest, costs, additions to such taxes and civil penalties, referred to in this Article as a “revenue claim”. The provisions of this Article are not restricted by Article 1.
2. An application for assistance in the collection of a revenue claim shall include a certification by the competent authority of the applicant State that, under the laws of that State, the revenue claim has been finally determined. For the purposes of this Article, a revenue claim is finally determined when the applicant State has the right under its internal law to collect the revenue claim and all administrative and judicial rights of the taxpayer to restrain collection in the applicant State have lapsed or been exhausted.
3. A revenue claim of the applicant State that has been finally determined may be accepted for collection by the competent authority of the requested State and, subject to the provisions of paragraph 7, if accepted shall be collected by the requested State as though such revenue claim were the requested State’s own revenue claim finally determined in accordance with the laws applicable to the collection of the requested State’s own taxes.
4. Where an application for collection of a revenue claim in respect of a taxpayer is accepted by a State, the revenue claim shall be treated by that State as an amount payable under the Income Tax Act of that State, the collection of which is not subject to any restriction.
5. Nothing in this Article shall be construed as creating or providing any rights of administrative or judicial review of the applicant State’s finally determined revenue claim by the requested State, based on any such rights that may be available under the laws of either State. If, at any time pending execution of a request for assistance under this Article, the applicant State loses the right under its internal law to collect the revenue claim, the competent authority of the applicant State shall promptly withdraw the request for assistance in collection.
6. Subject to this paragraph, amounts collected by the requested State pursuant to this Article shall be forwarded to the competent authority of the applicant State. Unless the competent authorities of the States otherwise agree, the ordinary costs incurred in providing collection assistance shall be borne by the requested State and any extraordinary costs so incurred shall be borne by the applicant State.
7. A revenue claim of the applicant State accepted for collection shall not have in the requested State any priority accorded to the revenue claims of the requested State even if the recovery procedure used is the one applicable to its own revenue claims. A revenue claim of the applicant State shall not be recovered by imprisonment for debt of the debtor in the requested State.
8. Notwithstanding the provisions of paragraph 1, the competent authorities of the States may by exchange of notes agree that the provisions of this Article also apply to taxes and duties other than the taxes referred to in Article 2 collected by or on behalf of the Government of the States.
9. The competent authorities of the States shall agree upon the mode of application of this Article, including agreement to ensure comparable levels of assistance to each of the States.
I am still not sure whether this was the work of Mr. Mulroney or Mr. Chretien. Amended Statement, the recently signed Canada New Zealand Tax Treaty negotiated by Flaherty also includes provision for the collection of NZ Taxes on Canadian citizens.
It was the work Jean “The Shawinigan Strangler” Chretien and Paul Martin.
Once again we see how nations are willing to persecute their citizens even when they are living abroad. Citizenship based taxation is not the real issue, it is the income tax itself. Everywhere on the planet income taxes have been sold as a temporary solution to revenue issues in times of war. And every time the wars end the income taxes remain. And increase. And become more oppressive. And rob of us of our financial freedom. That is why I was so disgusted with UBS in 2008 when they violated the contracts of the 4500 US account holders and sold out not only many innocent people but the entire population of the planet. With that event our fate was sealed as can be witnessed by the simultaneous and overwhelming FATCA assault. No non-pariah country has resisted this globalist assault against our privacy.
This is the paragraph out of the US Canada Tax Treaty that carves out Canadian citizens from collection procedings.
8. No assistance shall be provided under this Article for a revenue claim in respect of a taxpayer to the extent that the taxpayer can demonstrate that
(a) where the taxpayer is an individual, the revenue claim relates to a taxable period in which the taxpayer was a citizen of the requested State, and
(b) where the taxpayer is an entity that is a company, estate or trust, the revenue claim relates to a taxable period in which the taxpayer derived its status as such an entity from the laws in force in therequested State.
Just for your Amusement….
Does Batman cheat on his Taxes
@Just Me. Cute. However, he says that Batman would not be able to get away with owing no taxes, and would have to pay. But, I’m not sure that’s true, since GE last year (year before?) got a $3.2 million refund!