Corner Gas Season 1 Episode 2 The Taxman

In the second episode of the first season of Corner Gas, entitled "The Taxman," the residents of Dog River have an unfortunate encounter with a revenue agent.

As the episode begins, Brent Leroy (played by series creator Brent Butt) is attempting to fix a leaky faucet in his gas station. However, things take a turn when a government agent named Gerry (played by guest star Eric Peterson) arrives in town to conduct an audit. Gerry is immediately greeted with suspicion and hostility from the residents of Dog River, who are quick to assume that he is there to take their money.

Understandably nervous about the audit, Brent seeks advice from his best friend Hank (Fred Ewanuick). Hank is not particularly helpful, however, as he is convinced that Gerry is a wizard who will use his powers to magically steal their money. Despite Hank's paranoia, Brent and the other residents of Dog River begin to prepare for the audit.

As the day of the audit approaches, tensions continue to rise. Even Emma (Janet Wright), Dog River's most level-headed resident, becomes irritable and short-tempered. When Gerry finally arrives, he is greeted with a wall of suspicion and resistance. Despite Gerry's attempts to explain that he is only there to ensure that people pay their fair share of taxes, the residents of Dog River are convinced that he is trying to bilk them out of their hard-earned money.

As the audit progresses, tensions continue to mount. Brent and his assistant Wanda (Nancy Robertson) try to hide various items from Gerry in an attempt to lower their tax burden, but their efforts are ultimately unsuccessful. Meanwhile, Hank becomes increasingly convinced that Gerry is a demon, and seeks help from Dog River's resident psychic (Tara Spencer-Nairn).

In the end, the audit proves to be less of a disaster than the residents of Dog River had feared. While some people are required to pay more than they had anticipated, the overall impact is not as severe as they had feared. Gerry, for his part, proves to be a reasonable and compassionate agent, visiting a local bar with Brent and Wanda after the audit is complete.

In "The Taxman," Corner Gas once again showcases its unique blend of humor and heart. While the episode is filled with plenty of laughs, it also explores themes of community, trust, and the struggles of small business owners. By the end of the episode, viewers are left feeling like they know the residents of Dog River just a little bit better, and are eager to see what the misadventures of Brent, Hank, and the rest of the gang will bring in future episodes.