"Taxes are what we pay for civilized society.'' — Oliver Wendell Holmes, Jr., U.S. Supreme Court Justice "Taken to its logical extreme, the Laffer curve makes no sense because, if you lower your taxes to zero, how are you going to get higher revenues?" — The Right Honourable Jean Chretien, 20th Prime-Minister of Canada Taxation is essential to the functioning of a society—indeed, it is a strong indication that “civilization” actually exists. Consequently, the manner in which tax is levied and administered has always been a vitally important question for society as a whole and this is truer today than ever before. Governments are increasingly being held to account for their spending yet they are finding it difficult to maintain their tax base in the face of a dematerializing economy and increasingly mobile and sophisticated taxpayers. Domestic and international rules on the taxation of cross-border profits have not kept pace with the fundamental changes brought about by globalization and new business practices in a digital environment where intangible assets and mobile capital become ever more important. Public perceptions and expectations as well as political dynamics have also changed drastically in a very short timeframe. At the same time, there is an intensive debate in the public about where the line between what is acceptable tax planning and what counts as aggressive and no longer socially acceptable tax avoidance should be drawn. As a result there is now a commitment to international cooperation between governments to a degree never seen before in the area of taxation. The public debate on compliance and fairness in taxation has become rancorous in many countries, carrying the risk of reputational damage for tax payers (and the professionals advising them) even when they comply with the law. This is an extremely complex subject and I believe that it should not be left to taxation authorities, taxpayers, their professional advisors and the public to decide what constitutes aggressive and undesirable tax avoidance/planning. It requires the acceptance by all relevant parties (legislators, taxation authorities, taxpayers and the profession) of their duties with a concomitant change in attitude to determine what constitutes responsible tax planning. I believe that this change must start with the legislators as they are in control of the matter. It should not be beyond the ingenuity of mankind to construct an integrated and fair taxation system, clear in its intention, logical and easy to understand. If legislators do not wish their legislation to be misinterpreted or misused it must be drafted to clarify the intent and remove the opportunity for misinterpretation. They also need to ensure that tax law applies equally to all tax payers. Governments lose credibility with their citizens, with a consequent reduction in tax morale, if the perception is that some sectors of society are above the law or that certain taxes are “optional” if one has sufficient resources and good advisors. Moving on to taxation authorities, it is their duty to collect the tax intended by the legislation—no more, no less. If the amount of tax due is unclear from the law, then the law should be changed. Leaving it to be decided in court always creates uncertainty. If taxation authorities want all taxpayers to abide by the legislation then all taxpayers should be, and be seen to be, equally targeted by administrative measures. Crucially, taxation authorities must recognize that the vast majority of taxpayers and their advisors are honest and have a genuine desire to fulfil their obligations. However, taxation systems are complex, mistakes will occur and tax authorities should not automatically assume that every failure to comply is deliberate and fraudulent. Regarding taxpayers, their duty is to pay the amount of tax that is due according to the law—nothing more and nothing less. In order to do this they need to be able to correctly determine the amount of tax, which brings us back to the point regarding clear tax legislation. However, they also need to appreciate that tax evasion and fraud are not victimless crimes—if they are not paying their share they are robbing other taxpayers who have to take up the slack. Tax avoidance is more complex, especially the vexed question of “aggressive” tax planning or avoidance. While this is not illegal, there is an increasing groundswell of opinion that it can be inappropriate, especially when based around “artificial” arrangements that defeat the purpose of the legislation. Like it or not, more and more people across constituencies see a moral dimension in taxation. Taxpayers rarely enter into such arrangements without consulting one of the several professions competing in the field of tax advice. Qualified professional accountants are prime providers of tax advice and the only one to abide by a global Code of Ethics. It is often said by the accountancy profession that is in a difficult position—sandwiched between its duty to clients, who demand to pay the least tax possible (a duty confirmed by many Courts of Law), and taxation authorities expecting them to act as unpaid tax inspectors. Taxpayers have become increasingly litigious where they feel that their accountant has failed to provide them with appropriate advice, including advice on what could be perceived by others as aggressive tax avoidance schemes. [...] Source: Fairness in Taxation, International Federation of Accountants, Friedrich Roedler is Chair of the Fédération des Experts Comptables Européens (FEE) Tax Policy Group. https://www.ifac.org/global-knowledge-gateway/viewpoints/fairness-taxation

Taxes provide for important services, like Health, Education, Social Services, and providing an equal footing for First Nations communities as well as the enviroment. Please support this Petition.

CRA is the primary source of funding for the Canadian Government. The CRA is to act as an honest broker in gathering this funding. Our tax laws are enacted to provide that Canadians - individuals and corporations - are treated equitably and fairly in reference to their share of the costs of Government. Transferring this cost, by striking special reductions in special cases, imposes an unfair burden on those who don't receive special consideration. Making, or taking, a gift or gratuity in this regard, is abhorrent to the notion of fairness. The practice should be condemned and those doing it dismissed from the service.

News just broke that while KPMG was under investigation by the Canada Revenue Agency, their accountants were wining and dining CRA tax enforcers at a swanky Ottawa club that serves over-the-top delicacies like scallop ceviche and duck crostini. [1] This shocking news comes on the heels of reports that the CRA made a backroom deal to let super-rich KPMG clients involved in their tax dodging scheme off the scott free. [2] This scandal occurred under the leadership of Canada Revenue Agency Commissioner and CEO Andrew Treusch, a Harper-era appointee, and people are asking questions about how much he knew. But whether he was in on the scam, or just so out of touch that it could happen without his knowledge, one thing is clear: if Canada is going to crack down on tax dodging, we need new leadership at the CRA. [3] [1] CRA execs treated to soiree at private club amid KPMG probe (CBC News) http://www.cbc.ca/news/canada/kpmg-canada-revenue-agency-receptions-conferences-1.3540285 [2] Canada Revenue offered amnesty to wealthy KPMG clients in offshore tax ‘sham’ (CBC News) http://www.cbc.ca/news/business/canada-revenue-kpmg-secret-amnesty-1.3479594 [3] KPMG introduced speech by CRA chief as firm faced offshore tax probe (CBC News) http://www.cbc.ca/news/canada/kpmg-canada-revenue-agency-andrew-treusch-speech-1.3529023

Introduction: To get a quick fix on what the TPP is all about watch this: https://www.youtube.com/watch?v=Rw7P0RGZQxQ Look under "Updates" below for articles and videos on the TPP Send your personal feedback to the Government of Canada at: [email protected]. ______________________________ I have been following politics in Canada for the past forty years and seen the loss of our sovereignty in various ways; the NAFTA, 9/11, Fortress North America. And of course, our very close proximity to the world’s singular super power drains away sovereignty and our ability to think for ourselves. One of the single greatest influences for our loss of sovereignty though is neoliberalism. We have not felt the full brute force of neoliberalism but many, many, other countries have; Greece, Ireland, Portugal, Italy… and the list goes on. Neoliberalism is the corporate dominated free market economy that has come to dominate globally over the last thirty years. Quite simply, it is where profits come before people, and where nation states and their sovereignty are erased in favor of corporate exploitation. The TPP is neoliberalism on steroids and a threat to every country so gullible as to ratify it. It is just one more "agreement" leading to the privatization of government. With the recent demise of the Harper regime I see a complacency set in that we are now back in “safe hands.” This is simply not so. Going back to the time of PE Trudeau, the Liberals like the Conservatives are Bay Street parties. Both parties are willing to sell out the public interest and the middle class. We have to decide if we are going to be governed by duly elected and responsible governments or global corporations and banks whose only loyalty is to their bottom line. Unless there is strong and very vocal public opposition to the TPP I believe it will be passed. This is not a decision that can be left to the vagaries of Parliament. The public interest must prevail. We must be the loudest voice to ensure this odious legislation is not ratified. This signing is going to take place in the next few months. I urge everybody to make it your top priority. It is up to us! Sincerely, Robert Billyard , Mission BC

Join the Call for a National Housing Strategy Canada is in the midst of a major housing crisis. Even the United Nations has called the state of housing and homelessness in Canada a ‘national emergency’ [1]. From students to retirees to middle and low-income families, millions of people suffer because they cannot afford suitable housing. As nurses, we witness the link between inadequate housing and ill health. We have seen poor housing and homelessness cause stress, malnourishment, impaired early childhood development, chronic illness and premature death. As nurses, we know that a housing crisis is a health crisis. Our governments have created this crisis In 1993, the federal government dismantled our national housing program. As a result, over 100,000 affordable housing units were not built during the last 20 years [1]. The provinces and municipalities, now saddled with responsibility for social housing, have never filled the gap. Since 1990, Canada’s population has increased by 30%, yet the annual national investment in housing has declined by over 46% [2]. The crisis has only worsened. Today the crisis is widespread Every year over 235,000 people in Canada experience an episode of homelessness. Homelessness though is the tip of the iceberg. Currently, one in five households struggles with the cost of housing and cannot afford both a home and necessities like groceries, medication, transportation and energy [2]. Meanwhile, the deficit in affordable housing has left hundreds of thousands of inadequately housed people stuck on provincial wait lists. Cost of housing is not the only issue. Hundreds of thousands of Canadians live in unsafe and unhealthy housing conditions. The daily reality for many people living in rental housing includes overcrowding, mold, infestations and faulty plumbing. The housing crisis many First Nations communities experience is exacerbated by the equally dire emergencies of unsafe drinking water and high food costs. We can and must do better. We can take action In 1998, municipalities and community groups across Canada declared homelessness a national disaster and asked the federal government to take action. Some homeless shelters and additional services were gained, but we still don't have a national housing strategy. We must continue to pressure our governments. Safe, affordable housing is a human right As nurses, we call for a national housing strategy. Will you join us? Please sign and share our national petition and Call for a National Housing Strategy. Sincerely, Cathy Crowe, RN, BAAN, MEd- Street Nurse and advocate on homelessness and housing. Co-founder of the Toronto Disaster Relief Committee. Author of ‘Dying for a Home. Homeless Activists Speak Out’. Jessica Hales, MN, NP-PHC- Nurse who provides primary healthcare to people who are homeless or precariously housed. Advocate on homelessness and housing. Early Supporters: ORGANIZATIONS: COUNCIL OF CANADIANS, UNIFOR, CANADIAN UNION OF PUBLIC EMPLOYEES, CANADIAN FEDERATION OF NURSES UNIONS, CANADIAN ASSOCIATION OF COMMUNITY HEALTH CENTRES, KAIROS CANADA, ABORIGINAL NURSES ASSOCIATION OF CANADA, EDMONTON COALITION ON HOUSING AND HOMELESSNESS, ONTARIO NURSES ASSOCIATION, CUPE ONTARIO, ONTARIO COALITION AGAINST POVERTY, AIDS ACTION NOW, REGISTERED PRACTICAL NURSES ASSOCIATION OF ONTARIO, SOCIAL PLANNING COUNCIL OF WINNIPEG, RIGHT TO HOUSING WINNIPEG, ALLIANCE TO END HOMELESSNESS OTTAWA, CANADIAN UNITARIANS FOR SOCIAL JUSTICE, CANADIAN MENTAL HEALTH ASSOCIATION- OTTAWA BRANCH, ADVOCACY CENTRE FOR TENANTS ONTARIO, NIAGARA POVERTY REDUCTION NETWORK, NURSE PRACTITIONER ASSOCIATION OF ALBERTA, REGISTERED NURSES ASSOCIATION OF ONTARIO, BLACK LIVES MATTER- TORONTO INDIVIDUALS: DR. ALEX ABRAMOVICH, PROFESSOR DAVID ALPER, JOHN ANDRAS, MAUDE BARLOW, PROFESSOR AKUA BENJAMIN, PROFESSOR WESLEY CRICHLOW, DR. RITIKA GOEL, PROFESSOR DAVID HULCHANSKI, MICHELE LANDSBERG, TIM MCCASKELL, EMILY PARADIS, ALAN REDWAY, JUDY REBICK, DR. JOHN ROOK, SHELLEY SAYWELL, LINDA HASLAM-STROUD Footnotes 1.OHCHR. (2007, November, 1). United Nations expert on adequate housing calls for immediate attention to tackle national housing crisis in Canada. United Nations Human Rights. http://www.ohchr.org/EN/NewsEvents/Pages/DisplayNews.aspx?NewsID=4822&LangID=E 2. Stephen Gaetz, Tanya Gulliver, & Tim Richter (2014). The State of Homelessness in Canada: 2014. Toronto: The Homeless Hub Press. http://www.homelesshub.ca/sites/default/files/SOHC2014.pdf

Over the past year at least 400 childcare spaces have been lost in the Davenport area. The Old Orchard building houses both the West End Parents' Daycare and The Orchard Montessori School, which collectively provide childcare for nearly 200 kids. Without these crucial services, Davenport parents will face a genuine daycare crisis. It's crucial that the province act immediately with the City of Toronto and other stakeholders to ensure this childcare resource and its surrounding greenspace is not lost.

Canada Post and the Harper Conservatives plan to eliminate door to door mail delivery over the next 4 years. We feel these service cuts are unnecessary and specifically targets people with mobility issues and seniors. Canada Post has profited 17/18 years and in 2014 3 Quarter profits of 63 million. Canada Post is a traditional and valuable service to Canadians and we must maintain door to door service. Community mail boxes devalue properties, attract litter, theft, graffiti and are never properly maintained in the winter.

Money creation affects almost every aspect of our lives and is directly connected to almost all public policy, including public and private debt levels, house prices, and rising inequality, but it’s very poorly understood. Currently 97% of our money supply is created by Private Banks through debt. This raises questions of parliament abdicating it's constitutional responsibilities. The government, through the Bank of Canada can request low interest loans for human capital and public infrastructure in order to monetize deficits, we instead borrow from private banks, increasing our national debt and further allowing private industry to hold influence over public policy. This was the very reason, we created, then nationalized our Bank of Canada. It is no longer enough to control the money supply through interest rates alone. It does not begin to address the corruption that comes from allowing private financial institutions the power to create the majority of a countries money supply. “Once a nation parts with the control of its currency and credit, it matters not who makes that nation's laws. Usury, once in control, will wreck any nation. Until the control of the issue of currency and credit is restored to government and recognized as its most conspicuous and sacred responsibility, all talk of the sovereignty of Parliament and of democracy is idle and futile.” William Lyon Mackenzie King - 10th Prime Minister of Canada When we allow private bank to create money out of nothing as interest bearing debt, then let them decide how this money is spent, we end up with a society that reflects the priorities of the banks. We ask that money creation, debt and society be put back on the agenda in the house of commons, and be given a real debate.

Premier Kathleen Wynne and the Provincial Government have recently given a list of directives to the Toronto District School Board. You can see the full list here: http://goo.gl/EPD7gL. School Board Trustees have been given until February 13th to act on these directives or risk the Government taking over. The Government has asked the Board to provide a list of over a hundred of our community schools that the government has deemed to be “under-utilized”, and a three-year plan to deal with them. You can see the full list of schools here: http://goo.gl/psV3tH Unfortunately, the Government’s list of “under-utilized” schools does not take into account the value that community schools bring to a neighbourhood. By not considering the use of schools for other community programs like children’s programming or Adult ESL when measuring utility, the Provincial Government is not looking at the full picture. Schools should be community hubs in our neighbourhoods. In practice, many of our neighbourhood schools are ‘hubs’– schools with daycares, swim lessons, programs for children with special needs and afterschool programming for children and adults. Schools are important public spaces, and valuable beyond just the use of teaching classrooms. The decision to sell schools cannot be made lightly because when we sell schools, we never get that public space back. The Premier herself has mandated that the Ministry of Education look at schools as ‘community hubs’, but is now talking about closing schools that epitomize that model. The School Board has a ten-year plan to study school utilization and consider changes to boundaries, partnerships with community partners and other school boards, before deciding to close a school. The Province wants to speed up that plan, closing the schools within 3 years. Together, we need to make sure that Premier Wynne and her government are looking at the full picture: recognizing the immediate and future needs of growing Toronto communities, and the necessity to use schools as vital community hubs to provide childcare and programs for youth, families and senior citizens. Make your voice heard! Sign the petition calling on Premier Wynne to consider the many uses of public schools, and save our community schools!

Un nombre grandissant de citoyennes, de citoyens et de commerçants locaux sont préoccupés par les conséquences sociales et environnementales de leurs choix de consommation. S’approvisionner en produits certifiés équitables est un moyen simple et efficace de faire des achats responsables. ++ A growing number of citizens, organisations and local businesses are concerned about the social and environmental impact of their consumption choices. A simple and effective way to implement responsible purchasing is to source fair trade certified products.

Vancouver is drowning in an ocean of copy-and-paste corporate chain bars. The Brickhouse is a great independent bar, but now it could be demolished to make way for a new condo development in Chinatown. The Creekside Student Residence and Jimi Hendrix shrine could be taken out with it. Please sign now to call for Vancouver's mayor and council to stop the demolition of the Brickhouse and start a real consultation a real consultation with the Chinatown community to ensure that new developments don't threaten to strip the character of the community and drive more people out of the market. Sources: 1. The heritage battle for Chinatown http://www.vancouversun.com/touch/story.html?id=10384991 2. The Brickhouse might be demolished http://www.vancouversun.com/entertainment/story.html?id=10384999 Photo by Edward L.