Jean-Guy Simard is disgusted by the complacency of his superiors when the wealthy boss of a multinational corporation doesn’t pay his fair share of taxes. The zealous Revenue Department official resigns and begins filming a video explaining how the little people can also avoid paying taxes, in three easy steps. For the purpose of the presentation, the disillusioned accountant invests his own money.
First he takes out two hundred thousand dollars that had accumulated in his RRSP and avoids paying tax thanks to a subterfuge concocted with a widow in Alberta, a province where the rate of taxation is lower than in Quebec. Then he places the result of the sale of his house in a secret account in Switzerland. Finally, he exports fifty thousand dollars in cash that the millionaire offender had paid him to buy his silence, into a tax haven. Throughout his demonstration, Jean-Guy shares memories from his unhappy childhood with the viewer.