While it is true, as you can find on the CRA website:
“Canada’s tax system is based on self-assessment. This means that individuals voluntarily complete an income tax return to report their annual income and claim all deductions or credits that apply to their situation. In this way, you are able to calculate the amount owing or the refund to be received.”
It is also true that, under the Canadian tax system, we may so arrange our affairs to pay the least amount of tax legally possible. That means, in a positive sense, that we may use every provision under the Income Tax Act to lower our tax bill.
It is even more true what we find recorded in Luke 20:25, where Christ says: “Render therefore unto Caesar the things which be Caesar’s, and unto God the things which be God’s.”
Which means, that we have to be obedient to the government, and not reduce our tax return by illegal means, such as Tax Evasion.
This is CRA’s policy on tax evasion:
As an accountant, I am obliged, under our Code of Ethical Principles and Rules of Conduct, to not associate myself with any false and misleading statements. And even more importantly, it is against God’s law.