If you complain about taxes at the local pub and are prepared to do nothing about it this is not for you either. If I must explain you will not understand. There is nothing, at law, preventing the Minister from assessing. Penalty cannot lie if NO return is filed. Remember the Seniors went to Parliament Hill and the government backed down.
Authoritarians often say the same thing.
The problem is, however, determining what is a law. Any rule which the Parliament of Canada purports to have made into a law is not a law to the extent that it is inconsistent with the Constitution of Canada.