ARTICLE
22 September 2016

Tax Evasion as a Business – Results in Jail Sentences

RS
Rotfleisch & Samulovitch P.C.

Contributor

Rotfleisch Samulovitch PC is one of Canada's premier boutique tax law firms. Its website, taxpage.com, has a large database of original Canadian tax articles. Founding tax lawyer David J Rotfleisch, JD, CA, CPA, frequently appears in print, radio and television. Their tax lawyers deal with CRA auditors and collectors on a daily basis and carry out tax planning as well.
Tax evasion has followed business models and is marketed and even franchised to the Canadian public at large, but founders of 2 different tax evasion systems have recently been jailed.
Canada Tax Assistance
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Tax Evasion as a Business

Tax evasion has followed business models and is marketed and even franchised to the Canadian public at large, but founders of 2 different tax evasion systems have recently been jailed. Mr. Russell Porisky is the founder of Paradigm, a business which counseled people across Canada to commit fraud through tax evasion. In late July 2016 he was sentenced to five and a half years in jail, and a fine of $259,482 for counseling others to evade taxes and for income tax evasion. Paradigm essentially operated through a franchise or multi-level marketing organization model and sold products (books, DVDs, and CDs), organized and taught fee-based seminars which educated people on how to structure their affairs in a way to illegally avoid taxes, in other words to commit criminal tax evasion. Paradigm Education Group follows their teachings that "natural persons" do not have to pay income tax, a theory referred to as "nonsense" by the courts.

More than 30 individuals have been convicted of criminal tax evasion offences and received significant fines and jail sentences directly related to their participation with Paradigm. This includes a “franchisee” Donald Baudais who was sentenced in 2014 to pay fines equal to 100% of tax and GST evaded, and 6 months in jail, for promoting Paradigm, even though his spouse is suffering from the aftermath of brain cancer.

Another highly marketed tax evasion scheme is Fiscal Arbitrators and also operated as a franchise using DSC Lifestyles Services. The owner and operator of Fiscal Arbitrators, Lawrence Watts of Markham, Ontario was sentenced this past June to six years imprisonment plus a fine of $149,129. Fiscal Arbitrators had no bogus theories to rely on – they just sold bogus tax losses.

A detailed summary of most known de-taxer tax scams (tax evasion schemes that claim there is no obligation to file or pay taxes) was given in the 2012 family law judgment of Meads v Meads by Alberta Associate Chief Judge Rooke. He said that all de-taxer tax evasion schemes boil down to making a claim that an individual does not have to pay taxes because they are neither under the court’s nor government’s jurisdiction.

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Take Note
This document is not intended to create an attorney-client relationship. You should not act or rely on any information in this document without first seeking legal advice. This material is intended for general information purposes only and does not constitute legal advice. If you have any specific questions on any legal matter, you should consult a professional legal services provider.
ARTICLE
22 September 2016

Tax Evasion as a Business – Results in Jail Sentences

Canada Tax Assistance

Contributor

Rotfleisch Samulovitch PC is one of Canada's premier boutique tax law firms. Its website, taxpage.com, has a large database of original Canadian tax articles. Founding tax lawyer David J Rotfleisch, JD, CA, CPA, frequently appears in print, radio and television. Their tax lawyers deal with CRA auditors and collectors on a daily basis and carry out tax planning as well.

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