Revenue Canada is the equivalent to the IRS. I called Revenue Canada to find out if they could provide me with the FACTS that PROVE their tax "laws" actually apply to folks. Of course the agent became distraught when pressed for the FACTS she could not present. Applicability is absolutely an element of any crime that must be satisfied with facts. Opinions or assumptions will not suffice in a court of law. Always challenge the applicability of a law. If there is no victim, there is no crime.