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  - ARMCHAIRMAYOR.CA - A La Une - 06/Feb 12:09

CHARBONNEAU – Speculation Tax Declaration defies the presumption of innocence

KAMLOOPSIANS ARE RECEIVING the Speculation Tax Declaration form in the mail for the first time. I thought it must be some kind of scam but B.C.’s Finance Minister Brenda Bailey says no: “These are for real. It’s good that people are aware of scams out there but this is actually something that we’re asking folks to fill out. It takes about five minutes. It’s a declaration that shows you’re the legitimate owner of the property and you’re declaring that you’re either renting out the property or you’re living in the property.” If “folks” don’t fill out the form, they will be charged the Speculation Tax, even if they qualify for an exemption. There are a number of problems that I have with this. However, the idea behind the Speculation Tax is admirable. It aims to increase rental housing supply and ensure that foreign and out-of-province speculators are taxed fairly. But there are legal problems with the Speculation Tax Declaration. One is that it is an example of reverse onus. Under the law, reverse onus provisions challenge the presumption of innocence, a fundamental principle in criminal law. If I don’t fill out the form, I’m assumed to be guilty of the [...]

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