Regional Synod of Canada - Reformed Church in America

Pioneer Christian Monthly

Date - Oct/81

Contributor - Dixie Amerongen

Title - Nicodemus and I

Topic - Youth

Nicodemus and I have a lot in common. First, Nicodemus was short and at five foot one, I am certainly not considered tall. Secondly, Scripture says that Nicodemus was a sinner. We all have that in common with him for "all have sinned and fall short of the glory of God" (Romans 3:23).

But Nicodemus and I have one more common denominator, our jobs. Nicodemus was a tax collector and I am a Field Auditor for Revenue Canada Taxation.

What does a modem day tax collector do? In reality, I am not a tax collector. I do not have to collect the actual taxes that are owing. My job is to conduct audits on small proprietorships and small corporations to ensure that they are reporting all of their income and claiming only allowable expenses a tions. We are to administer the Income Tax Act which has been called one of the most complicated pieces of legal jargon currently in existence. In its present form, the Income Tax Act contains 257 sections with over 1500 paragraphs of law.

The tax collectors in the Bible operated differently than our current tax system. They would levy a tax on an arbitrary basis, often lining their own' pockets with a good percentage of the , taxes that they had collected. In Canada, our tax system is a self-assessment System. Voluntary compliance to the law by the taxpayer is the cornerstone of the administration of the department.

If everyone complied with the law, our job would be a simply matter of collecting the taxes and refunding any overpayments. But we don't live in an ideal or perfect society. Many people consider it a game to try to outsmart the government and bend the rules a little in pay less taxes. That's where my job comes in. An audit of the books and records of a self-employed person or a corporation will usually reveal whether they have been totally accurate in the reporting of their income on their returns. Quite often the mistakes are honest errors or misunderstandings in interpretation. These errors are minor in nature and additional taxes are assessed. Other errors are a little more serious.

There are times when it can be shown that the taxpayer should have known what he was doing; taxes and penalties are assessed. If a fraud scheme is uncovered, fines and/or a jail term can be levied by a criminal court. But I thank God that a very small percentage of our population falls into the last category.

The attitude towards the tax department today is not much different than in Biblical times. People just don't like taxes and those involved with taxation. Someone once said that it was not the person they disliked but the job involved. In some respects we are like police officers. When you glance in your rearview mirror and notice a police cruiser following you, your automatic reaction is to slow down even if you weren't speeding. At that point, you view the police officer as your enemy. But in times of danger, he becomes your greatest ally. In the same way, when the auditor reviews your records, you are nervous and uneasy even if you are sure everything is in order. However, when you hear that a large corporation has gone to court for tax evasion, you're glad that the tax department is in action. So the next time your auditor calls t check your records, don't be nervous and maybe even try to smile.

"Let every person be subject to the governing authorities. For there is no authority except from God, and those that exist have been instituted by God. Therefore he who resists the authorities resists what God has appointed and those who resist will incur judgement. For rulers are not a terror to good conduct but to bad. Would you not fear him who is in authority? Then do what is good, and you will receive his approval, for he is God's servant for your good. But if you do wrong, be afraid, for he does not bear the sword in vain; he is the servant of God to execute his wrath on the wrongdoer. Therefore one must be subject, not only to avoid God's wrath but also for the sake of conscience. For the same reason you also pay taxes, for the authorities are ministers of God, attending to this very thing. Pay all of them their dues, taxes to whom taxes are due, revenue to whom revenue is due, respect to whom respect is due, honour to whom honour is due." (Romans 13:1 7).

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