Woman Waives Her Right to Be Recognized as a Person Under Law; Demands CRA Pay Back All Taxes Collected From Her Over Previous 10 Years
In a recent case, Heather Sinclair-McDonald, Human Being, asserted that she had waived her rights as a person under the law and therefore the Income Tax Act did not apply to her. She sought an order requiring CRA to pay back all taxes collected from her over the last ten years.
The CRA was able to have the lawsuit dismissed at the outset on the basis that Ms. Sinclair-McDonald's claim did not disclose a reasonable cause of action.
The court noted that argument made by the plaintiff, that she is a human being and not a person recognized under the law, has (astonishingly) been extensively considered and rejected by Canadian Courts.