Not new to fighting tax agents, but much of the discussion here includes discussion of things new to me, bills of exchange, certified promissory notes (aks CPNs, thanks Ice), and so forth.
Haven't looked at it yet, but since I'm learning all this stuff from the beginning, I found this:
http://laws.justice.gc.ca/en/B-4/
Bills of Exchange Act, 1985
Maybe that'll get me started. Might help others, like me, who find this sort of confusing right now. I mean, I offer one TO the tax agents, but don't understand who the "third party" is.....
Randy