PART 519 is the CANADIAN TAX TREATY

•Section 61 does not define the domestic sources of a Citizen’s taxable income at all.  As far as citizens are concerned, Section 61 only defines the Canadian sources of taxable gross income under the Canadian Tax Treaty.  •Which agrees with everything else in the law that we have seen regarding subtitle A income tax being a foreign tax in the form of a tariff, exactly  as it was identified by the Supreme Court in the Brushaber Opinion in 1916!