回复: 70w刀，在5个人名下，可以全部汇到我BMO的账户吗？
法律本来就是咬文嚼字的，CRA所有的权利都来自ITA， ITA上没要求的，CRA就不能要求纳税人提供，法庭也不会支持这种要求。
反洗钱法有专门的规定，因此反洗钱部门可依法要求有关人员提供可疑款项的来源证明，这也是要咬文嚼字的。
没有人有权问你的钱的来历，除非他们有证据认为你的钱的来历有问题，而且要通过法官的批准才可以查询你的银行账户或者要求你提供有关信息。
你首先是根本没有研究过ITA，然后竟然说出来要我告诉你ITA那条规定了不需要举证，我想你是完全不懂法律，把举证责任倒置了。举证的责任在主张的一方，而不能在被索取的一方，否则这个世界就乱套了。CRA说你今年的收入是10万，你说没有，你只有7万，CRA说那你拿出证据了证明你只有7万，呵呵，你怎么证明？不想和你多说了，只希望你不要误导别人。你也许有自己擅长的领域，但绝不是在税法和法律方面。
Net Worth Assessment Avoid it at all costs
May 8, 2012
Tierney Stauffer LLP LawyersLeave a commentGo to comments
A net worth audit is one of the most powerful techniques available to the Canada Revenue Agency (CRA) to unilaterally deem a taxpayer to have a certain amount of unreported income. The net worth audit is a method which, on its premise, assumes the taxpayer has hidden or failed to disclose annual income, and as a result CRA is not able to rely on the accuracy of the amount of taxpayer income from tax returns filed. Subsequently, CRA will use the results of a net worth audit to deem a taxpayer to have unreported income, resulting in allegations of tax evasion or civil fraud against the taxpayer.
In recent years tax professionals have noticed an increase in CRA’s use of net worth audits against taxpayers. The CRA appears to be targeting their net worth audits to cash-based businesses, owner-manager businesses and illegal businesses (such as drug dealers).
The following will attempt to answer two primary questions, first, what is a net worth audit and second, what is the burden on a taxpayer faced with a net worth audit.
What is a Net Worth Audit?
A net worth audit is a two-step audit by the CRA. First, the Agency will look at the taxpayer’s assets and liabilities at the beginning and end of the tax year and determine the increase and/or decrease in the taxpayer’s net worth. Second, the CRA will review the taxpayer’s expenditures for that same tax year and compare them with standards of expenditures according to Statistics Canada.
The net worth method relies on the concept that when a taxpayer accumulates wealth during a tax year, he shall either invest it or spend it. For an auditor conducting a net worth audit, they will consider an increase in the taxpayer’s net worth throughout the year as taxable income. From that starting point, the auditor will add all non-deductible expenditures to the taxpayer’s net worth and then compare the taxpayer’s net worth at the beginning of the taxation year and the taxpayer’s net worth at the end of the taxation year. Any increase in the taxpayer’s net worth will be considered income for tax purposes.
Interestingly, at the audit stage, the CRA has essentially free reign in their assessment and interpretation of the taxpayer’s net worth. Indeed, CRA may assume facts or use general statistics from Statistic Canada in their assessment; in most instances, to the taxpayer’s detriment.
Burden is on the Taxpayer
It is important to understand that because the Canadian tax system is a self-assessing system, the onus is on the taxpayer to rebut all of the Minister’s assumptions and findings.
The Courts have consistently taken the view that once CRA issues a reassessment based on a net worth audit, the taxpayer must rebut all of CRA’s assumptions and findings by either:
Challenging whether the net worth assessment is needed or is the most appropriate method of computing the taxpayer’s income; or
Challenging every specific aspect of the net worth assessment calculations.
In the context of a net worth audit, the taxpayer’s onus of proof is a considerable one. Indeed, in most net worth audits, the auditor will have requested all available taxpayer records including, but not limited to, a list of all inventories, physical assets, debts to creditors, bank records, securities, and any other statements of assets.
From the documentation provided, the auditor may have interpreted some book entries and assume facts that may not be accurate, however, the onus is on the taxpayer to provide proof to clarify, explain and rebut all of the auditor’s assumptions and interpretation of facts.
When combating a net worth audit, the devil is in the details. Every item, interpretation and assumption of the auditor must be analyzed in great detail and dissected for correctness.
Indeed, with every error found, the trustworthiness of this inherently untrustworthy method is called further into question.
If the matter is to proceed before the Tax Court of Canada, pointing out the auditor’s errors in their interpretation shall contribute to discrediting the auditor’s findings and tilt the judge’s opinion in favor of the taxpayer. However, the taxpayer will also need to provide evidence explaining and clarifying the increase in his net worth over the year.
A valid explanation, such as the receipt of an inheritance, will undoubtly favor the taxpayer in his pursuit of rebutting the auditor’s finding. However, if the taxpayer lacks any evidentiary documentation attesting his point then the matter becomes one of credibility; something a taxpayer should always avoid.
Conclusion
Maintaining well-organized documents and financial records is truly the sole solution for succeeding over a net worth audit. Indeed, documenting all receipts of significant funds received during the taxation year, especially any foreign funds, is the very best way to beat a net worth audit.
My former colleague Arthur Drache once wrote: “good paper almost always will prevail, but in a contest of your unsupported word against CRA, you’ll almost always lose.” This remains the gold standard in a net worth audit.
If you are the subject of a net worth audit, we highly recommend you consult with your accountant and lawyer. Tierney Stauffer LLP would be glad to assist and advise you. If you have any questions, please do not hesitate to contact us.
Sébastien Desmarais
LL.B., LL.L., J.D.
Lawyer,
Tierney Stauffer LLP
This article is provided as an information resource and is not intended to replace advice from a quaified legal professional and should not be relied upon to make decisions. In all cases, contact your legal professional for advice on any matter referenced in this document before making decisions. Any use of this document does not constitute a lawyer-client relationship.
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找到一篇类似的，供参考。其实你也可以google：CRA Net Worth Audit.可以得到更多的相关信息。很多是common sense, 不是研究不研究ITA问题。
红字部分就是我在前面贴子里的观点。也是你认为是在胡说八道，误导大家。
如果你认为上面的信息是对的，那也请你更新脑袋，为大家提供准确信息。
