"Dear Revenue Canada,

Enclosed you will find my 2010 tax return showing that I owe $3,407.00 in taxes. Please note the attached article from the Toronto Globe and Mail; dated 12 November, wherein you will see the Canadian Department of National Defense is paying $171.50 per hammer and Fisheries and Oceans Canada has paid $600.00 per toilet seat for its icebreakers.    As payment, I am enclosing four (4) toilet seats (valued @ $2,400) and six (6) hammers valued @ $1,029), which I secured at Canadian Tire, bringing my total remittance to $3,429.00. Please apply the overpayment of $22.00 to next year's tax bill or a roll of toilet paper.   It has been a pleasure to pay my tax bill this year, and I look forward to paying it again next year.   

God Bless Canada!

Sincerely,

A Cape Bretoner"