- The Writers Brent Butt, Mark Ferrell
- Director David Storey
- A brief synopsis – A Tax Man shows up in Dog River, wanting to talk with Oscar. Chaos ensues. Davis is irritated that he has to start paying for coffee at The Ruby. Everyone suffers. Wanda gets hung up on articles in grammar.
- The best line – Hank: I know what I’m doing. (To Oscar) We get the tax man. Brent (interrupts): “A” tax man. Wanda (interrupts Brent’s interruption): Actually, in this case you can say “the” tax man, because you’re referring to a particular person. (Wanda goes back to reading.) Hank (totally perplexed): We get “that guy” really drunk. And then when he’s really drunk… Wanda (not looking up from reading): You seduce him.
- The best moment – Karen coming up to Lacey in the bar, in front of “A” tax man, telling her to start giving Davis his free coffee. Panning to Davis, giving tickets to cars in the parking lot.
- The best storyline – Wanda’s preoccupation with proper use of articles gives a glimpse into her wicked genius.
- Notable guest appearance – Kevin MacDonald, as “A” tax man. Dan Mathewson, as himself, in one of Brent’s visions of the future.
- Em’s Favorite Character – Davis because he was so mad when he didn’t get his free coffee.
- Grade – B-
A bit of a clunky episode, revealed in the commentary track to be the first filmed. Other things you discover, according to Brent, each of the character’s last names are towns in Saskatchewan. Nonetheless, there are still some strong aspects, namely Wanda’s intelligence and Hank and Oscar’s first (of many) horrible plans. The scenes with Oscar and Emma are clunkier than they would be in the future, and I guess you’d have to be a fan of Kids In The Hall to better appreciate MacDonald, but it’s solid, nonetheless.