Attorning to Canada's Income Tax Act Office (or, Why Is the Name in All Caps?)

Abstract

The Canadian taxpayer's name for tax cases is styled in full upper case letters i.e. "JOHN DOE" (capitis diminutio maxima), as that identifies the individual representing an "officer" defined by Canada's Income Tax Act and Canada Pension Plan. Officers are artificial legal persons that individuals choose to represent and thereby gain the powers, privileges and duties of that office, since the officer and the office are legally indivisible. The ITA "office" is identified with a nine-digit number ("SIN") used as a "social insurance number" instead of as a Social Insurance Number. Income for the office/officer is Canada's public money and is no longer the individual's private property.

Keywords: Style of Name, Capitis Diminutio Maxima, Officer, Office, Social Insurance Number, SIN

JEL Classification: H2, H24, H26, H82, K34, K11, K41, M4