... 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 Speculation and Vacancy Tax Declaration (2019) ...
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