Tuesday 12 December 2023

Controversial federal clean fuel charges in New Brunswick barely noticed in most provinces

 
 
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Grant Thornton is in the news again Deja Vu anyone???

 

David Amos

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https://www.cbc.ca/news/canada/new-brunswick/federal-clean-fuel-nb-1.7054807

 
 
 
 
 
 

Controversial federal clean fuel charges in New Brunswick barely noticed in most provinces

Costs to New Brunswick drivers have fallen to half amounts originally feared

The cost to consumers of new federal government clean fuel regulations has been a central point of attack on Ottawa by the New Brunswick government for months.

But a new report suggests there might have been no effect at all if New Brunswick had higher environmental standards for itself and had adopted biodiesel and ethanol rules on its own like most other provinces.

"It is important to note that some jurisdictions had clean fuel initiatives in effect prior to the introduction of CFR (clean fuel regulation)," says the report which was filed with the New Brunswick Energy and Utilities Board on Friday by the consulting firm Grant Thornton. 

The board is preparing to hold a hearing in January to review a formula it created earlier this year to calculate the potential costs of new federal clean fuel rules on oil companies operating in New Brunswick.  

Most provinces noticed little effect, report says

In its new report for that review, Grant Thornton said although it might be useful to compare experiences across the country since the new rules were imposed, most provinces noticed little effect because of their own pre-existing requirements that oil companies incorporate plant-based fuels in their product mix. 

Canada's six largest provinces each require the blending of renewable fuels with conventional fuels to some degree and were already at or near the minimum requirements of the federal policy when it took effect on July 1. 

According to Grant Thornton, "these jurisdictions would have already included compliance costs" in their fuel prices prior to July 1, 2023, because of their own environmental standards and initiatives.  

Canola blooms in a field near Portage la Prairie, Man., in July 2019. Canada's six largest provinces have their own requirements for plant-based fuels, like those made from canola, to be blended with conventional fuels to lower emissions. Consequently most drivers in those provinces barely noticed when new federal clean fuel rules came into effect July 1. (Riley Laychuk/CBC)

It wrote that "in contrast" the four Atlantic provinces including New Brunswick "did not have specific provincial clean fuel regulations prior to CFR" and experienced the environmental rules and costs as something new.

Oil companies in New Brunswick have sold gasoline blended with ethanol for several years, but that was due to a federal rule that has been replaced by the new regulation.  

New Brunswick itself has no green fuel requirements. 

Federal clean fuel rules are separate from carbon charges and are aimed at forcing oil refineries and fuel importers to lower the "carbon intensity" of the products they sell and the methods they use to refine them.

The policy sets targets for emissions and establishes financial rewards and penalties for oil companies to reach them.  

The regulations do not apply to heating fuels or to petroleum products exported from Canada.

Man in bluw suite surrounded by microphones and recorders New Brunswick Premier Blaine Higgs has criticized the federal government for imposing clean fuel rules on Canadians that he said are driving up inflation across the country. However, a new report suggests the policy has had little effect in most provinces. (Jacques Poitras/CBC)

Refiners can comply with the new rules in different ways, including putting more ethanol in domestic gasoline, selling biodiesel products or finding ways to reduce their own refining emissions.

Companies that come in below the federal government's emissions intensity ceiling earn credits they can sell on a market being set up for that purpose. Other producers can buy those credits if their fuels fall short.

Possible to earn credits

It's also possible to earn credits through investments in things unrelated to refining, like electric vehicle charging stations.

The policy has created little controversy outside of Atlantic Canada with even the Canadian Fuels Association, which represents oil refiners and retailers, endorsing it back in June on the eve of its introduction.

"I want to reassure Canadians that it is a good policy, it is a good regulation, it will deliver significant [emission] reductions," said Bob Larocque, the association's president.

On its website, the fuels association calls the federal policy "an important milestone in Canada's journey to net-zero." 

In New Brunswick, however, Premier Blaine Higgs has consistently condemned it as irresponsible. On Canada Day his government bought a rare full-page, front-page newspaper ad to condemn both carbon charges and clean fuel rules.

The New Brunswick government has maintained an online link on its main website criticizing federal clean fuel rules for several months.  The site still uses "8 cents per liter" as its estimated cost of the policy to consumers although actual current amounts are less than half that. The New Brunswick government has maintained an online link on its main website criticizing federal clean fuel rules for several months. The site still uses eight cents per litre as its estimated cost of the policy to consumers although actual current amounts are less than half that. (GNB)

"It is the federal government that has imposed these regulations on Canadians, and because of this choice, it is costing us more for almost everything we buy and will negatively impact rising inflation," Higgs said in a statement. 

Through legislation, the New Brunswick government required the energy and utilities board to quantify the potential costs of the federal policy so those could be passed through to consumers if and when oil companies began charging for them.

The formula adopted by the board assumes oil companies will eventually comply with lower emission requirements mostly by importing soybean- or canola-based biomass-diesel to mix with conventional diesel.

Steven Guilbeault, the minister of Environment, is surrounded by journalists, who are holding up microphones and recorders. Most of the reporters are wearing masks. Steven Guilbeault, minister of environment and climate change, has been critical of the New Brunswick government for allowing consumers to be charged for clean fuel regulations that are aimed at industry. (Graham Hughes/The Canadian Press)

It was originally feared that could add up to eight cents per litre to the cost of all fuels sold in New Brunswick, including gasoline, but a steep drop in biodiesel prices and credits in the U.S. this fall has cut the cost calculated by the formula to half of that amount.

On Friday, the board reset maximum prices in New Brunswick that included a 3.87-cent charge for gasoline and 4.31 cents for diesel related to the clean fuel regulation.

In September, officials with New Brunswick's Department of Natural Resources and Energy Development said although consumers are being charged amounts, they are not sure if that money is really going to pay for clean fuel costs incurred by refiners.

"Where it shows up between the retailer and the wholesaler, or the wholesaler and the refinery, I don't know," said Tom McFarlane, the department's deputy minister.

The full board hearing to review the formula behind those charges is scheduled for Jan. 29.

ABOUT THE AUTHOR


Robert Jones

Reporter

Robert Jones has been a reporter and producer with CBC New Brunswick since 1990. His investigative reports on petroleum pricing in New Brunswick won several regional and national awards and led to the adoption of price regulation in 2006.

CBC's Journalistic Standards and Practices
 
 

69 Comments


Kyle Woodman
Why does Blaine Higgs hate New Brunswickers so much?


Allan Marven

Reply to Kyle Woodman
You can call it doesn't care, or slack laziness, take your choice.


David Amos
Reply to Kyle Woodman
Trust that the former finance minister will never explain the doings between Grant Thornton and I


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https://www.cbc.ca/news/politics/carbon-tax-food-prices-wherry-analysis-1.6989547#vf-0d576707-e9e8-4fc8-907b-90ad235ad22c

Is the carbon tax an easy scapegoat for high food prices?
Affordability arguments in favour of killing the tax ignore the impact
climate change has on food prices

Aaron Wherry · CBC News · Posted: Oct 07, 2023 5:00 AM ADT


A grocery store aisle. The Summerhill Market in Toronto on Wednesday
February 2, 2022. The affordability argument against carbon pricing
ignores some inconvenient facts. (Frank Gunn/The Canadian Press)

Seven years ago this week, Justin Trudeau stood in the House of
Commons and announced that his government would implement a national
price on carbon emissions.

It remains one of the boldest and most consequential decisions of his
time in office. It's also one of the most loudly contested — even
after two federal elections that might have been expected to settle
the issue.

This week, the House voted on yet another Conservative motion calling
on MPs to condemn the carbon tax — the Official Opposition's fifth
such motion in the last 12 months. This time, the Conservatives were
able to win the support of one Liberal backbencher — Ken McDonald, who
represents the Newfoundland riding of Avalon — illustrating the public
consternation Liberal climate policies are facing in Atlantic Canada.

But the Conservatives are also hammering away with television ads that
blame the carbon tax for the high price of groceries, an argument that
might hold particular power as Canadians prepare to celebrate
Thanksgiving.

Pierre Poilievre speaks from the podium Conservative Leader Pierre
Poilievre's statements about the impact carbon pricing has on
affordability ignore one big factor: the rebates. (Ben Nelms/CBC)

"Mr. Speaker, when one taxes the fuel of the farmers who make the food
and the fuel of the truckers who ship the food, then one taxes all
those who buy the food," Conservative Leader Pierre Poilievre told the
House this week, ably reenacting his party's ads.

This period of high inflation certainly presents a fresh political
test for any climate policy that creates a new cost for industry or
consumers. But in the debate about food prices, the carbon tax is
being saddled with an outsized and undeserved role — one that,
ironically, distracts from the very real impact climate change and
extreme weather are having, and will have, on the cost of groceries.
What's really driving up food prices?

It's not that the carbon tax has no impact on food prices and
inflation. It's just not obvious that it is having a particularly
large impact.

The Bank of Canada has estimated that the carbon tax increases
inflation by 0.15 per cent. Trevor Tombe, an economist at the
University of Calgary who has studied the impact of the carbon price
on consumer costs, points to Statistics Canada data that suggests its
impact on food prices is less than one per cent.

That's not nothing, and every dollar counts when it comes to the cost
of essentials, particularly for those on low incomes.

But concerns about the impact of the carbon tax also tend to ignore
the fact that the policy has two parts — a fuel charge collected by
the federal government and a rebate that returns 90 per cent of the
revenue generated by the levy to Canadian households. (The remaining
10 per cent is directed toward businesses, farmers and Indigenous
communities.)

    N.L. Liberal MP votes against carbon tax a 2nd time, says
Guilbeault wrong messenger for policy

    Analysis
    Are we voting with our wallets to overheat the planet?

    'Best-before date' looms over Liberals if Canadians don't get a
break, says MP Ken McDonald

Unlike any number of other federal and provincial policies that might
be said to contribute to the cost of food — from corporate taxes to
food safety regulations — the federal carbon tax comes with a rebate.

The parliamentary budget officer has consistently found that nearly
all households receive more from the rebate than they pay in direct
and indirect costs. Only households in the highest income quintile are
projected to pay out more than they receive — because they consume
more. Repealing the carbon tax could actually leave many Canadians
worse off.

Recent polling suggests a sizeable number of Canadians like the idea
of reducing or eliminating the carbon tax. Maybe the same would be
true of a poll about any kind of tax. Regardless, the Liberals might
need to redouble efforts now to make the case for one of Trudeau's
signature policies.

But any discussion of food prices has to include the impact of climate
change — the very problem that the carbon tax is meant to help combat.

An analysis from Statistics Canada published last November linked
"erratic weather" — including droughts, heat waves, flooding and heavy
rainfall — with increases in the prices of meat, fruit, vegetables,
sugar and coffee. In June, economists at RBC reported that, while food
price inflation was expected to slow, a return to pre-pandemic prices
was unlikely — in part because "extreme weather events are becoming
more frequent across different regions and could meaningfully limit
farm production."

An aerial view of a flood-damaged farm. Mud and debris covers a farm
on the Nicola River that was destroyed by flooding in November, west
of Merritt, B.C., on Wednesday, March 23, 2022. (Darryl Dyck/The
Canadian Press)

Other sources of inflation cited by RBC include Russia's invasion of
Ukraine, supply chain disruptions and labour shortages. And Canada is
hardly alone in feeling the impact on food prices.

Kelleen Wiseman, academic director of the master of food and resource
economics program at the University of British Columbia, said price
increases from extreme weather events typically are temporary. But
Mike von Massow, a professor of food economics at the University of
Guelph, said "the impact of climate [on food prices] is at least an
order of magnitude bigger than the impact of the carbon tax."

"I think that there is little doubt that extreme weather, the
increasing frequency and severity, is not only causing food price
inflation but will lead to ongoing greater instability in food
prices," vow Massow said. "It'll be much more difficult to predict
where we're going because of the unpredictability of these weather
events."

In hopes of containing prices, the federal government has put its
focus on major retailers. Von Massow said that what's really needed is
a broader "food system discussion" that brings all the players
together to talk about building a resilient, integrated system that
can withstand the forces that climate change is unleashing.
Why is the carbon tax taking the blame?

Tombe, who has also dismissed the utility of blaming retailers, has
suggested it would make more sense to look at dismantling the supply
management system for dairy and poultry in Canada. Regardless of how
one feels about that proposal, it's at least interesting to note that
no political party is choosing to make supply management a target
right now — while scorn is being heaped on the carbon tax.

Across the federal parties, support for supply management is virtually
unanimous. Killing it might lower prices of milk, eggs and chicken for
consumers. But the major parties apparently have calculated that the
political and practical benefits of the system outweigh its costs —
that the trade-offs are worth it.

About 30 cows crowd around to investigate the camera in an outdoor
pasture at Tiny Acres Holsteins. A tractor and some of the Bryantons'
fields are visible in the background. Supply management retains broad
support in mainstream Canadian politics, even though it drives up the
cost of food. (Nicola MacLeod/CBC)

The presence of the rebate minimizes the degree to which the federal
carbon tax requires any kind of trade-off. But to the degree carbon
pricing does increase costs for fuel and other goods, the trade-off is
reducing the greenhouse gas emissions that cause climate change.

Economists have long argued that putting a price on carbon is the
least expensive way to drive emissions down. And Trudeau is hardly
alone in accepting that logic. According to the World Bank, 23 per
cent of global emissions are now covered by some kind of pricing
policy — up from 13 per cent in 2016.

The federal carbon tax might someday come to be as politically
untouchable as supply management. For now, the Conservatives seem to
believe it's in their interests to direct anger at the carbon tax —
even while they seem unable to say what they would do instead to
reduce emissions.

But if climate policy is going to be scapegoated every time the price
of groceries goes up, Canada is going to have a very hard time
sustaining a serious response to climate change.
ABOUT THE AUTHOR
Aaron Wherry

Senior writer

Aaron Wherry has covered Parliament Hill since 2007 and has written
for Maclean's, the National Post and the Globe and Mail. He is the
author of Promise & Peril, a book about Justin Trudeau's years in
power.
CBC's Journalistic Standards and Practices



6444 Comments


Don Corey
The carbon tax provides a source of funds to pay for another Trudeau
income redistribution scheme. There has been no demonstrable impact on
reducing carbon emissions (contrary to what some here are saying), so
it is a tax that does nothing other than to add to our daily cost of
living. Scrap it!


Ted Thompson
Reply to Don Corey
Bingo....the defenders here say removing the tax will hurt low income
and seniors = wealth distribution.


Jon Moddle
Reply to Ted Thompson
So you're against helping low income families and giving back to those in need?


Don Corey
Reply to Ted Thompson
Exactly. I'm a senior, but I'll survive without Trudeau's so called
carbon cheque.


Brad Hansen
Reply to Jon Moddle
Why not let them keep their money in the first place? Why the shell game?


Jon Moddle
Reply to Brad Hansen
They get more back this way, why are you against that?


Brad Hansen
Reply to Jon Moddle
You keep believing that...carry on.


Jon Moddle
Reply to Brad Hansen
It's a fact, so yes I will.


Brad Hansen
Reply to Jon Moddle
Not according to the PBO.


Jon Moddle
Reply to Brad Hansen
You should read that again.


David R. Amos
Reply to Don Corey
Me too but I have no choice in the matter without a SIN



https://www.cbc.ca/news/canada/newfoundland-labrador/mcdonald-carbon-tax-vote-23-1.6988126

N.L. Liberal MP votes against carbon tax a 2nd time, says Guilbeault
wrong messenger for policy
Ken McDonald was the only member of Parliament to break rank during
the vote on Wednesday

Alex Kennedy · CBC News · Posted: Oct 05, 2023 6:17 PM ADT



Liberal backbencher Ken McDonald defends voting with Conservatives to
repeal carbon pricing system
Duration 1:13
Featured VideoAvalon MP Ken McDonald was the only member of the
Liberal, Bloc Quebecois or NDP caucuses who sided with Conservative
Leader Pierre Poilievre’s proposal to scrap all carbon taxes.
McDonald, who got a standing ovation from the Conservatives, said he
was standing up for his constituents.

 A Liberal member of Parliament has broken ranks with the government
on its carbon tax for the second time, saying federal Environment
Minister Steven Guilbeault is the wrong person to sell the party's
environmental messaging in Atlantic Canada.

Ken McDonald, MP for Newfoundland and Labrador's Avalon riding, voted
with the federal Conservatives on Wednesday on a non-binding motion to
repeal the carbon tax, the only member of the Liberal, NDP or Bloc
Québécois caucuses to do so. Speaking with CBC News on Thursday, he
said he believes the policy will cost the Liberals votes in the next
election.

"Everywhere I go, people come up to me and say, you know, 'We're
losing faith in the Liberal party," McDonald said in an interview with
the CBC's Power & Politics.

"I think they will lose seats not just in Newfoundland, not just in
Atlantic Canada, but indeed right across the country if they don't get
a grasp on this the way that I think they should.… And if if an
election were called today, I'm not sure if the Liberal party would
actually form the government."

    N.L. Liberal MP votes with Conservatives over home heating fuel
carbon tax exemption

McDonald also said he didn't think federal Environment Minister Steven
Guilbeault is the right messenger for the carbon tax in Atlantic
Canada.

"He's not, because he's so entrenched in it," McDonald said. "And I
get it, where he came from, and his whole idea of making a big
difference in climate change, but you can't do it all overnight. You
can't make it more expensive on people than what they can handle. And
that's exactly what's happening right now."
 WATCH | See why Ken McDonald cast his vote against his own party:

Liberal MP votes with Conservatives to oppose carbon tax
Duration 8:11
Newfoundland and Labrador Liberal MP Ken McDonald was the only member
of his caucus to vote in favour of a Conservative motion to repeal all
carbon taxes. He says the federal carbon tax disproportionately
affects Atlantic Canada.

The federal Liberals need to look at it from the perspective of people
in rural Atlantic Canada, he said.

"The government has to put a lens on it, a rural lens, for the sake of
a better word, and try and come up with a plan that's satisfactory and
appealable to people who live in rural," he said. "Maybe no plan will
be appealable to rural, I don't know. But I think the government has
to try, and if they do that, I think they got a chance of moving past
it."

It's not the first time McDonald has sided against the party on the
carbon tax. He voted against it in October 2022, prompting a standing
ovation from the Conservatives.

McDonald said Thursday he also voted against the policy to show
support for Newfoundland and Labrador Premier Andrew Furey, who has
asked the federal government to do more to minimize the tax's impact
on the province and Atlantic Canada.
Fellow N.L. MP says Opposition motion doesn't help Canadians

In Corner Brook on Thursday, Gudie Hutchings, Liberal MP for N.L.'s
Long Range Mountains riding, noted McDonald was the only one who
didn't vote with the government.

"The Bloc voted with us, the NDP voted with us as well. I believe in
policies and private members' bills and Opposition Day motions and
motions that are going to make a difference for Canadians. This one
isn't," said Hutchings.

Two politicians smile and look to their right in a legislature as they
stand and wait for something. Prime Minister Justin Trudeau, right,
and Conservative Leader Pierre Poilievre went back and forth Thursday
in the House of Commons regarding McDonald's decision to vote against
the government. (Sean Kilpatrick/The Canadian Press)

On Thursday in the House of Commons, Conservative Leader Pierre
Poilievre said McDonald's vote shows the policy doesn't help
Canadians.

"This carbon tax is not worth the cost, and it's not just me saying
it. The Liberal member for Avalon has said, and I quote 'We are
punishing rural areas of our country and the most vulnerable people in
society," said Poilievre, who called on Prime Minister Justin Trudeau
to listen to Furey's call to "axe the tax."

Trudeau defended the policy, saying the impact of climate change is clear.

"In all the conversations I had with rural Canadians across the
country this summer, they were devastated by the impacts of record
wildfires, of floods, of droughts, of heat waves," Trudeau said.

"They see the impact of climate change, and they know that we need to
continue to fight climate change while putting money back in their
pockets. That's exactly what our price on pollution does."

Download our free CBC News app to sign up for push alerts for CBC
Newfoundland and Labrador. Click here to visit our landing page.
ABOUT THE AUTHOR
Alex Kennedy

Journalist

Alex Kennedy is a digital reporter with CBC Newfoundland and Labrador
based in Corner Brook. He previously worked with CBC N.L. in St.
John's, and has a particular interest in stories about sports and
interesting people.

    Read more articles by Alex Kennedy
    Follow Alex Kennedy on Twitter

With files from Colleen Connors, Power & Politics and CBC Ottawa
CBC's Journalistic Standards and Practices



https://www.cbc.ca/news/canada/newfoundland-labrador/ken-mcdonald-liberal-future-nl-1.6971098

'Best-before date' looms over Liberals if Canadians don't get a break,
says MP Ken McDonald
Liberal MP hopes federal government will claw back taxes on gas and heating oil

Mike Moore · CBC News · Posted: Sep 19, 2023 7:50 AM ADT


Ken McDonald is the Liberal MP for Conception Bay South in
Newfoundland and Labrador. Ken McDonald, Liberal MP for Avalon,
pitched a rural carbon tax carve out to the prime minister at the
national Liberal caucus meeting in London, Ont. (Olivia
Stefanovich/CBC)

 At least one Liberal MP representing Newfoundland and Labrador
believes the clock may be ticking on his party's time in power.

Parliament is back in session after a summer of increased wildfires,
inflation, spikes in the cost of living, and housing shortages across
the country.

Newfoundland and Labrador hasn't been immune to many of these
problems. The rising cost of rent and lack of available housing is
putting pressure on the province and its municipalities to find a
quick solution.

There's also been a rise in the popularity of opposition Conservative
Leader Pierre Poilievre, according to numerous opinion polls that
point to a widening lead over Justin Trudeau and the federal Liberals.

Although Avalon MP Ken McDonald says his party needs to get a handle
on ahead of the next election or possibly risk losing government.

"I think we have to come up with some policies and some programs that
help to ease the pain of what people are facing today," McDonald told
CBC News.

"That's something that happens regularly. And I don't know if the
best-before date is gone, yet, on the Liberal Party. But it's getting
there if Canadians are not seeing a break real soon."

In October of last year, McDonald was the only Liberal to stand in
support of a Conservative motion to exempt home heating fuel from the
federal carbon tax.

    N.L. Liberal MP votes with Conservatives over home heating fuel
carbon tax exemption

    Conservative Leader Pierre Poilievre tours Newfoundland with
promises to cut carbon tax

About 48,000 homes in Newfoundland and Labrador use oil as their
primary source of heating, and with the rising cost over the last few
years some residents' wallets have been squeezed dry — the carbon tax
makes the fuel that much more expensive by 17 cents more per litre.

That's on top of the federal government's Clean Fuels Strategy, which
adds 14 cents to a litre of gas. The provincial Liberals dropped its
own tax on gas on July 1 when the federal strategy came into play.
Tories are hitting pocketbook issues, MP says

Poilievre's campaign has been centred around one slogan: "Axe the
tax." His focus during visits to Newfoundland and Labrador over the
last 18 months has been on lowering the cost of home heating oils.

McDonald believes that's why the opposition leader may be out in front.

A man wearing a blue shirt holding a microphone and standing on a
stage. Behind him is a black backdrop and Canadian flags. Pierre
Poilievre, leader of the Conservative Party of Canada, has been
touring Newfoundland and Labrador with promises to cut the tax on home
heating fuels. (Danny Arsenault/CBC)

"That, I think, hits home to everybody because everybody realizes that
whether it be through the Clean Fuels Strategy or the rise in the cost
of home heating oil, you name it, it's partially because of some taxes
that have been put on to those particular items," he said.

"When you hurt people in the pocketbook, they remember it. When you
promise to not hurt them in the pocketbook, or to eliminate a tax that
they're now paying, that bodes well with the every day Canadian when
it comes to their pocketbook issues."

McDonald said he is not nervous and the mood within his party is
"pretty good" heading into the fall session, and following a national
Liberal caucus retreat in London, Ont.

McDonald said he and others put their concerns on the table.

"What some of us, myself included, have mentioned … is either give a
break on the home heating fuel tax and the Clean Fuel Strategy for a
certain length of time. I think people would look at that as being
favourable," he said.

"Will it ever come back again? I don't know. Will the government
actually do something in that regard? We keep talking about it. We
talk about it to ministers, we talk about it at caucuses. Some of us
are really hoping that we do something to ease the burden, especially
on people that live in rural communities."

With files from On The Go
CBC's Journalistic Standards and Practices


https://www.cbc.ca/news/politics/liberal-atlantic-mps-pitches-carbon-tax-rural-carve-out-1.6966939

Atlantic Liberal MPs press Trudeau for rural carbon tax carve-out
MPs say their constituents need more relief from the rising cost of living

Olivia Stefanovich · CBC News · Posted: Sep 15, 2023 1:11 PM ADT


A driver fills car at gas station.
Atlantic Canadian members of the federal Liberal caucus are calling on
the federal government to cut the region some extra slack on carbon
pricing. (Kevin Yarr/CBC)

Atlantic Liberal MPs say they want an additional rural carve-out on
the carbon tax to ease cost-of-living pressures specific to Canadians
living outside of major urban centres.

MP Ken McDonald, who represents the riding of Avalon in Newfoundland
and Labrador, said many of his constituents feel abandoned by the
federal government.

He brought their concerns to the attention of Prime Minister Justin
Trudeau during the national Liberal caucus meetings this week in
London, Ont.

"I told him exactly as it is," McDonald said. "We're punishing the
rural areas of our country and the most vulnerable people in our
society."

McDonald is pushing for a special policy for rural Canadians that
would include carbon tax rebates higher than those the backstop
program currently offers.

Ken McDonald is the Liberal MP for Conception Bay South in
Newfoundland and Labrador. Ken McDonald, Liberal MP for Conception Bay
South in Newfoundland and Labrador, pitched a rural carbon tax
carve-out to the prime minister at the national Liberal caucus meeting
in London, Ont. (Olivia Stefanovich/CBC)

The federal carbon tax applies in provinces and territories that don't
have carbon pricing systems that Ottawa considers sufficient to lower
greenhouse gas emissions.

The government already gives a supplement to residents of rural and
small communities that increases the amount of rebates in their
province by 10 per cent to account for increased energy needs and
reduced access to transportation options.

Under the program, residents in Newfoundland and Labrador receive
payments every three months: $164 for people who live alone, $82 for a
spouse or common-law partner, $41 per child under the age of 19 and
$82 for the first child in a single-parent family.

    Analysis
    If Trudeau wants to fix housing, London is a good place to start

    Behind closed doors, Liberal MPs have 'robust' discussion about
government's challenges

In Nova Scotia, those amounts are even lower. Liberal Atlantic caucus
chair Kody Blois said those payments aren't high enough.

"There should be a higher rural rebate," said Blois, who represents
the Nova Scotia riding of Kings—Hants.

"The policy is the right intent, but I think we need to have some adjustments."

A man in a suit and tie. Kody Blois, chair of the national Liberal
rural caucus and Nova Scotia Liberal caucus, says he wants higher
carbon tax rebates for rural Canadians. (Mark Crosby/CBC)

McDonald said Trudeau acknowledged there's an issue in rural areas and
said the government will see if there's something it can do.

"People will be very upset when the ballot box comes up the next time
if we don't," McDonald said.

"That's what the prime minister is hearing loud and clear."

McDonald said he was moved to speak up after hearing about the
struggles of rural Canadians. He said one constituent called him to
say she can't afford home heating oil anymore.

"She said, 'I go around my house with a blanket wrapped around me.'
And she said, 'The only time I get to have beef or chicken is if my
niece or nephew invites me out to Sunday dinner,'" he said.

McDonald said he tells that story to everyone he talks to in government.

"I think government is starting to understand it," McDonald said.

"At first, some people said to me, like, there's nobody living like
that … And I said, 'If you don't think people are living like that,
you're not living in the real world.'"

Prime Minister Justin Trudeau announces new affordability measures, as
he concludes the national Liberal caucus retreat in London, Ontario.
Prime Minister Justin Trudeau wrapped up national Liberal caucus
meetings in London, Ont. on Thursday without announcing any relief for
rural Canadians struggling to pay for fuel. (Sylvain Lepage/CBC News)

In Newfoundland and Labrador, he said, many consumer goods come in on
aircraft or ferries, which burn fuel.

McDonald said he isn't surprised by the Liberals' plummeting poll
numbers because Conservative Leader Pierre Poilievre's "axe the tax"
campaign is telling people what they want to hear.

He said Trudeau needs to travel across the country, shake some hands
and let people know he still has their backs.

"I hope the government is going to listen and do something or the
government will be in trouble," McDonald said.

    Trudeau announces $74M to help London, Ont., build 2,000 new homes

    Spooked by polls, Liberal MPs hope Trudeau hears their concerns as
caucus gathers

McDonald said while Ottawa must do its part to reduce greenhouse gas
emissions, the burden of that effort shouldn't fall on the backs of
the most vulnerable.

"I will continue to stand up for the constituents, which I represent,
whether it's favourable to the government or unfavourable," McDonald
said.

"I want to make sure they have their voice heard."
ABOUT THE AUTHOR
Olivia Stefanovich

Senior reporter

Olivia Stefanovich is a senior reporter for CBC's Parliamentary Bureau
based in Ottawa. She previously worked in Toronto, Saskatchewan and
northern Ontario. Connect with her on Twitter at @CBCOlivia. Story
tips welcome: olivia.stefanovich@cbc.ca.
CBC's Journalistic Standards and Practices




---------- Forwarded message ----------
From: David Amos <david.raymond.amos333@gmail.com>
Date: Wed, 7 Dec 2022 18:44:28 -0400
Subject: I read the news up north today and called both offices of the
Liberal MP Michael McLeod to remind him of the last email I sent him
on All Hallows Eve
To: justin.trudeau@parl.gc.ca, David.Yurdiga@parl.gc.ca,
Michael.Kram@parl.gc.ca, Luc.Berthold@parl.gc.ca,
Bernard.Genereux@parl.gc.ca, Joel.Godin@parl.gc.ca,
jacques.gourde@parl.gc.ca, Richard.Lehoux@parl.gc.ca,
info@peoplespartyofcanada.ca, Richard.Martel@parl.gc.ca,
Pierre.Paul-Hus@parl.gc.ca, Alain.Rayes@parl.gc.ca,
mrisdon@westernstandardonline.com, jrath@rathandcompany.com,
lettertoeditor@epochtimes.com, newsdesk@epochtimes.com,
ottawa@epochtimes.com, calgary.ca@epochtimes.com,
wendy.tiong@epochtimes.com, oldmaison <oldmaison@yahoo.com>, jbosnitch
<jbosnitch@gmail.com>, "darrow.macintyre" <darrow.macintyre@cbc.ca>,
newsroom@ntdtv.com, feedback@ntdtv.com, jenny.chang@ntdtv.com,
joe.wang@ntdtv.com, bgrant@thehill.com, nacharya
<nacharya@thehill.com>, Peggy.Regimbal@bellmedia.ca,
patrickking@canada-unity.com, james@canada-unity.com,
novaxpass@outlook.com, martin@canada-unity.com, tdundas10@gmail.com,
jlaface@gmail.com, davesteenburg269@gmail.com, brown_tm3@yahoo.ca,
leannemb <leannemb@protonmail.com>, harold@jonkertrucking.com,
keepcanada@protonmail.com, andyjohanna01@hotmail.com,
janiebpelchat@icloud.com, janetseto@protonmail.com,
johndoppenberg@icloud.com, stiessen1979@gmail.com,
77cordoba@outlook.com, pierrette.ringuette@sen.parl.gc.ca,
Patrick.Brazeau@sen.parl.gc.ca, george.furey@sen.parl.gc.ca,
larry.campbell@sen.parl.gc.ca, Bev.Busson@sen.parl.gc.ca,
info@lionelmedia.com, liveneedtoknow@gmail.com, tips@steeltruth.com,
media@steeltruth.com, press@deepcapture.com, washington field
<washington.field@ic.fbi.gov>, bbachrach <bbachrach@bachrachlaw.net>,
"Bill.Blair" <Bill.Blair@parl.gc.ca>, "barbara.massey"
<barbara.massey@rcmp-grc.gc.ca>, Newsroom <Newsroom@globeandmail.com>,
Norman Traversy <traversy.n@gmail.com>, news <news@dailygleaner.com>,
nobyrne <nobyrne@unb.ca>, tracy@uncoverdc.com, James@jamesfetzer.com,
editor@americanthinker.com, nharris@maverick-media.ca, nouvelle
<nouvelle@acadienouvelle.com>, news-tips <news-tips@nytimes.com>,
danajmetcalfe@icloud.com, lauralynnlive@protonmail.com,
rglangille@gmail.com, paulpalango <paulpalango@protonmail.com>,
NightTimePodcast <NightTimePodcast@gmail.com>, nsinvestigators
<nsinvestigators@gmail.com>, editor@ssimicro.com, inuvikdrum@nnsl.com,
kivalliqnews@nnsl.com, editor@nunavutnews.com
Cc: Jaime.Battiste@parl.gc.ca, Kody.Blois@parl.gc.ca,
Andy.Fillmore@parl.gc.ca, motomaniac333 <motomaniac333@gmail.com>,
Darren.Fisher@parl.gc.ca, Sean.Fraser@parl.gc.ca,
Bernadette.Jordan@parl.gc.ca, Mike.Kelloway@parl.gc.ca,
Darrell.Samson@parl.gc.ca, Lenore.Zann@parl.gc.ca, "heather.bradley"
<heather.bradley@parl.gc.ca>, geoff.regan@parl.gc.ca,
kelly@kellyregan.ca, Michael.Duffy@sen.parl.gc.ca,
Sean.Casey@parl.gc.ca, Robert.Morrissey@parl.gc.ca,
lawrence.macaulay@parl.gc.ca, "Furey, John" <jfurey@nbpower.com>,
wharrison <wharrison@nbpower.com>, "Mike.Comeau" <Mike.Comeau@gnb.ca>,
"Holland, Mike (LEG)" <mike.holland@gnb.ca>,
Gudie.Hutchings@parl.gc.ca, Yvonne.Jones@parl.gc.ca,
Ken.McDonald@parl.gc.ca, Seamus.ORegan@parl.gc.ca,
Churence.Rogers@parl.gc.ca, scott.simms@parl.gc.ca,
Jim.Carr@parl.gc.ca, Dan.Vandal@parl.gc.ca,
kevin.lamoureux@parl.gc.ca, Terry.Duguid@parl.gc.ca,
Larry.Bagnell@parl.gc.ca, Michael.McLeod@parl.gc.ca

 https://www.nnsl.com/news/nwt-mp-says-bill-c-21-must-not-impede-rights-of-northern-hunters/

NWT MP says Bill C-21 must not impede rights of Northern hunters

by NNSL Media December 7, 2022

“There are aspects of (the bill) right now that are a bit blurry for
me and a little bit concerning,” says Northwest Territories Member of
Parliament Michael McLeod. NNSL file photo

The federal government’s proposed legislation that aims in part to
prohibit hundreds of previously legal firearms may be called for a
final vote as soon as this month, but NWT MP Michael McLeod says he is
not yet satisfied with the bill in its current form.

McLeod, a member of the governing Liberal party, said he has long
supported his party’s effort to toughen gun laws since being elected
in 2015 and pointed out that he likes some provisions of the current
draft of Bill C-21. Aspects he approves of include red and yellow flag
laws that would allow court-order prohibitions, handgun freezes,
attention to illegal smuggling and trafficking and stiffer maximum
penalties for gun crimes.

However, he said definitions need to be clearer around what
constitutes “military-style assault weapons” and there needs to be a
better understanding as to why there are some non-semi-automatic guns
on the prohibition list.

He added that Public Safety Canada needs to better acknowledge common
gun use in the North and should improve consultation with Northerners
before a vote is held, particularly Indigenous people, as per Section
35 of the Constitution, the United Nations Declaration of Indigenous
Peoples and specific self-governing agreements.

“There are aspects of (the bill) right now that are a bit blurry for
me and a little bit concerning,” he said. “I don’t know what is being
suggested when it comes to changing the definition of assault weapons.

“I have spoken to the minister in charge, (Public Safety Minister)
Marco Mendicino, and I’ve indicated to him that he doesn’t have my
full support until I really understand this and until I’m completely
convinced (the bill) won’t affect hunters, sport shooters and trappers
in the North.

“I have also indicated that I’m not satisfied that his people have
done a good enough job to consult.”

‘Heated debate’

McLeod admitted he has a personal interest in the issue as he has been
a longtime collector of firearms, so he considers himself well versed
in the need for specifics when placing prohibitions on guns.

“There are already some guns that are not semi-automatics that are on
the list and we need to know why,” he said. “Most of them are because
they exceed the 10,000 joule (projectile limit) but we are trying to
scrub the list to make sure that nothing gets on that list that people
are using for hunting in the North.”

Because of his experience and perspective, there can be “heated”
debate within his own party, he said.

“A lot of times when we have discussions within caucus, I’m the one
with the most guns and probably the one with the most knowledge about
guns,” he said. “We have a large part of the MPs in caucus that… see
guns from a city/urban standpoint and look at it through that lens.
But there are lots from the rural or remote and northern parts of the
country that look at guns and view it in a different light.

“We don’t see it as a weapon but we see it as a tool.”

Raquel Dancho, Conservative MP and vice-chair of the House of Commons
public safety and national security committee that has been examining
the bill, said her party has been opposed to the bill from the
beginning. However, her opposition became stronger in recent weeks as
the government attempted during clause-by-clause reading in committee
to add non-restricted hunting rifles among those proposed to be
prohibited and to redefine a ‘military assault rifle’ with any
semi-automatic gun with the capacity to carry a magazine.

She has called the move “the largest assault on hunters in Canada” and
has charged that the federal government is going after “Grandpa Joe’s
hunting rifle instead of gangsters in Toronto.”

“The problem with that of course is that (the proposed bill)
encapsulates hundreds and hundreds of models of common firearms and
shotguns used for duck hunting or farming,” she said.

“Trudeau has been consistent in saying that he will never come for
hunters and now they are.

“If this legislation stands, it leaves a backdoor open that any listed
hunting rifle can be banned with the stroke of a pen.”

‘Hammered’ with emails

Dancho said that having a voice from provincial or territorial
leadership against the legislation — as Manitoba, Saskatchewan and
Alberta have done — could make a difference in presenting a stance
against the bill.

“I would also empower every voter who would like to see hunting remain
in Canada to reach out to the Liberal MP ASAP,” she said. “MPs are
currently getting hammered with thousands of emails on this.”

For his part, McLeod said he has received both support and opposition
to the bill and that he situates himself somewhere in the middle.

Scott Cairns, past president of the Yellowknife Shooting Club, said
he’s concerned that the bill amendments will likely lead to many club
members owning prohibited guns due to the popular use of
non-restricted, semi-automatic guns. Often these firearms are
beneficial to hunters wanting to get shots off quickly when ducks or
geese come into sight or when trying to quickly take down larger game
like deer or caribou.

“Because of the type of gun, the semi-automatic and the fact that they
are extra popular among users makes this a very sweeping prohibition,”
he explained.

“What the federal government is now saying with this law is that they
are taking firearms that were bought over the counter for normal use
and by the stroke of a pen saying that you are not allowed to sell,
use or trade away. It is not acceptable to me and should not be
acceptable to anyone.”

Possession acquisition licence

Cairns said that legal firearm owners already go through a rigorous
and invasive procedure to be able to possess in the first place, which
is among the opposition by gun owners regarding the proposed bill.

To legally own a gun in the Northwest Territories, one must seek out a
Possession acquisition licence (PAL) by first paying a $300 fee and
then taking a Canada Firearm Safety course led by a credible
instructor.

Once passing the course, one must fill out a five-page application
form to send to the RCMP.

Before a permit can be issued, the RCMP thoroughly researches an
applicant’s history, which can include marital and mental health
history and criminal record backgrounds.

After contact with references, a non-restricted firearm licence may
then be issued.

GNWT Department of Justice spokesperson Ngan Trinh said this week that
the territorial government is reviewing recent amendments to the bill
but admitted that questions remain surrounding the proposed
legislation, including on how proposed buyback program would work.

“Community safety and crime reduction is a shared responsibility with
the federal government and we will work with our partners including
Public Safety Canada and the RCMP to assess any implications from the
ban,” Trinh said.

Messages for this story were left with Justice Minister R.J. Simpson
and cabinet as well as the Northwest Territories RCMP on Dec. 1. They
did not respond by press deadline.

—By Simon Whitehouse, Northern News Services


Contact Us

Our publishing company, Northern News Services Limited and our
affiliated company, Canarctic Graphics Limited, a full-service printer
have offices in Nunavut and Northwest Territories.

Publisher: Mike W. Bryant
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Methinks the Standing Committee on Public Safety and National Security
are gonna have a Hell of a hearing on All Hallows Eve N'esy Pas?




---------- Forwarded message ----------
From: David Amos <david.raymond.amos333@gmail.com>
Date: Fri, 7 Oct 2022 15:13:53 -0300
Subject: Re The CRA in the news again Deja Vu anyone???
To: dmilot@milotlaw.ca, contactus@taxationlawyers.ca,
acampbell@legacylawyers.ca, jdp@tdslaw.com, "Nathalie.Drouin"
<Nathalie.Drouin@justice.gc.ca>, Diane.Lebouthillier@parl.gc.ca,
"erin.otoole" <erin.otoole@parl.gc.ca>, pm <pm@pm.gc.ca>, premier
<premier@ontario.ca>, Newsroom <Newsroom@globeandmail.com>,
"jagmeet.singh" <jagmeet.singh@parl.gc.ca>, "Bill.Blair"
<Bill.Blair@parl.gc.ca>, "Brenda.Lucki" <Brenda.Lucki@rcmp-grc.gc.ca>,
mcu <mcu@justice.gc.ca>, nathalie.sturgeon@globalnews.ca,
"Jason.Proctor" <Jason.Proctor@cbc.ca>, "John.Williamson"
<John.Williamson@parl.gc.ca>, "Ross.Wetmore" <Ross.Wetmore@gnb.ca>,
"blaine.higgs" <blaine.higgs@gnb.ca>, "rob.moore"
<rob.moore@parl.gc.ca>, "Robert. Jones" <Robert.Jones@cbc.ca>,
"steve.murphy" <steve.murphy@ctv.ca>, "Melanie.Joly"
<Melanie.Joly@parl.gc.ca>, "Mark.Blakely"
<Mark.Blakely@rcmp-grc.gc.ca>, "martin.gaudet"
<martin.gaudet@fredericton.ca>, "Mitton, Megan (LEG)"
<megan.mitton@gnb.ca>, "michael.macdonald"
<michael.macdonald@thecanadianpress.com>
Cc: motomaniac333 <motomaniac333@gmail.com>, sheilagunnreid
<sheilagunnreid@gmail.com>, "silas.brown" <silas.brown@globalnews.ca>,
christian.lorenz@international.gc.ca

---------- Forwarded message ----------
From: "Lorenz, Christian" <Christian.Lorenz@cbsa-asfc.gc.ca>
Date: Fri, 7 Oct 2022 17:32:23 +0000
Subject: Automatic reply: Attn Jeff Pniowsky I was readig about you in
CBC today perhaps we should talk ASAP?
To: David Amos <david.raymond.amos333@gmail.com>

This email is not routinely monitored.

I am in my new role as Regional Director, Europe, Africa and Middle
East, and can be reached at: christian.lorenz@international.gc.ca
effective 15 August 2022.

Thank you.

**
Cette addresse courriel n'est pas surveillée régulièrement.

Je suis dans mon nouveau rôle comme Directeur Régional, Europe,
Afrique et Moyen-Orient, et peux être rejoint au:
christian.lorenz@international.gc.ca dés le 15 août 2022.

Merci.



---------- Forwarded message ----------
From: David Amos <david.raymond.amos333@gmail.com>
Date: Fri, 12 Mar 2021 15:00:03 -0400
Subject: Re The CRA in the news again Deja Vu anyone???
To: dmilot@milotlaw.ca, contactus@taxationlawyers.ca,
acampbell@legacylawyers.ca, jdp@tdslaw.com, "Nathalie.Drouin"
<Nathalie.Drouin@justice.gc.ca>, Diane.Lebouthillier@parl.gc.ca,
"erin.otoole" <erin.otoole@parl.gc.ca>, pm <pm@pm.gc.ca>, premier
<premier@ontario.ca>, Newsroom <Newsroom@globeandmail.com>,
"jagmeet.singh" <jagmeet.singh@parl.gc.ca>, "Bill.Blair"
<Bill.Blair@parl.gc.ca>, "Brenda.Lucki" <Brenda.Lucki@rcmp-grc.gc.ca>,
mcu <mcu@justice.gc.ca>
Cc: motomaniac333 <motomaniac333@gmail.com>, Nathalie Sturgeon
<sturgeon.nathalie@brunswicknews.com>, "Jason.Proctor"
<Jason.Proctor@cbc.ca>, "John.Williamson"
<John.Williamson@parl.gc.ca>, "Ross.Wetmore" <Ross.Wetmore@gnb.ca>,
"blaine.higgs" <blaine.higgs@gnb.ca>, "rob.moore"
<rob.moore@parl.gc.ca>, "Robert. Jones" <Robert.Jones@cbc.ca>,
"steve.murphy" <steve.murphy@ctv.ca>

https://davidraymondamos3.blogspot.com/2021/03/rcmp-threaten-bc-church-with-canada.html


Sunday, 7 March 2021

RCMP threaten a BC church with Canada Revenue Agency investigation???
NOW THATS TOO TOO FUNNY INDEED



https://www.cbc.ca/news/canada/british-columbia/cra-gross-negligence-demara-penalties-1.5945861

Canada Revenue Agency accused of blaming victims as 'gross negligence'
cases drag on


B.C. retiree who won appeal of $139K penalty claimed she didn't know
what was filed on her behalf
Jason Proctor · CBC News · Posted: Mar 11, 2021 5:45 PM PT

About the Author
Jason Proctor @proctor_jason
Jason Proctor is a reporter in British Columbia for CBC News and has
covered the B.C. courts and mental health issues in the justice system
extensively.


https://www.tdslaw.com/person/jeff-pniowsky/

Jeff Pniowsky
Jeff focuses his practice in the areas of tax litigation and dispute
resolution in the tax audit and appeals process, tax advisory
services, and complex commercial litigation.

    (204) 934-0586
    jdp@tdslaw.com


https://www.canlii.org/en/ca/tcc/doc/2021/2021tcc14/2021tcc14.html?searchUrlHash=AAAAAQAJdmFuY291dmVyAAAAAAE&resultIndex=3

Signed at Ottawa, Canada, this 2nd day of March 2021.

“Sylvain Ouimet”

Ouimet J.

CITATION:


2021 TCC 14

COURT FILE NO.:


2016-1686(IT)G

STYLE OF CAUSE:


MARGO DIANNE BOWKER

AND HER MAJESTY THE QUEEN

PLACE OF HEARING:


Vancouver, British Columbia

DATE OF HEARING:


February 10, 11, 12 and 13, 2020

REASONS FOR JUDGMENT BY:


The Honourable Justice Sylvain Ouimet

DATE OF JUDGMENT:


---------- Forwarded message ----------
From: David Amos <david.raymond.amos333@gmail.com>
Date: Fri, 7 Oct 2022 14:47:27 -0300
Subject: Fwd: Attn Jeff Pniowsky I was readig about you in CBC today
perhaps we should talk ASAP?
To: hmartinez@tdslaw.com, cdacosta@tdslaw.com
Cc: motomaniac333 <motomaniac333@gmail.com>

---------- Forwarded message ----------
From: Danielle Delorme <ddelorme@tdslaw.com>
Date: Fri, 7 Oct 2022 17:40:00 +0000
Subject: Automatic reply: Réponse automatique : Attn Jeff Pniowsky I
was readig about you in CBC today perhaps we should talk ASAP?
To: David Amos <david.raymond.amos333@gmail.com>

I will be out of the office Friday, September 30th and returning
Tuesday, October 11th.

I will not be checking emails during this time.


If you requrie assistance before October 11th, please contact either:

Colleen Da Costa   204-934-2340   cdacosta@tdslaw.com

Heather Martinez   204-934-2379   hmartinez@tdslaw.com


Thank you,

Danielle Delorme

Click the following link to unsubscribe or subscribe to TDS e-communications:

Unsubscribe at https://tdslaw.us3.list-manage.com/unsubscribe?u=980f278fbc816ab0f18183e01&id=cc57ea514c

Subscribe at https://www.tdslaw.com/subscribe/


---------- Forwarded message ----------
From: David Amos <david.raymond.amos333@gmail.com>
Date: Fri, 7 Oct 2022 14:32:11 -0300
Subject: Attn Jeff Pniowsky I was readig about you in CBC today
perhaps we should talk ASAP?
To: jdp@tdslaw.com, mcu <mcu@justice.gc.ca>
Cc: motomaniac333 <motomaniac333@gmail.com>, "Jason.Proctor"
<Jason.Proctor@cbc.ca>, "blaine.higgs" <blaine.higgs@gnb.ca>,
Diane.Lebouthillier@cra-arc.gc.ca, Andrew.LeFrank@cbsa-asfc.gc.ca,
Andrew.Baumberg@cas-satj.gc.ca, "Ellen.Desmond"
<Ellen.Desmond@crtc.gc.ca>, Christian.Lorenz@cbsa-asfc.gc.ca,
Allison.St-Jean@tc.gc.ca, media@tc.gc.ca, hc.media.sc@canada.ca,
mary-liz.power@canada.ca, media@cbsa-asfc.gc.ca,
Chris.Lorenz@cbsa-asfc.gc.ca, "christopher.rupar"
<christopher.rupar@justice.gc.ca>

https://www.cbc.ca/news/canada/new-brunswick/duty-to-document-nb-1.6608066

New Brunswick·CBC Investigates
How to keep secrets from the public: Don't write anything down


https://www.cbc.ca/news/canada/british-columbia/demara-tax-court-appeals-abuse-1.6608659

Judge slams CRA and Justice Department for 'egregious' conduct in epic
Tax Court battle


Decision likely to affect dozens of Canadians appealing gross
negligence penalties from tax agency

Jason Proctor · CBC News · Posted: Oct 07, 2022 4:00 AM PT |


A tax Court judge has slammed the Canada Revenue Agency for failing to
comply with pre-trial court rules and orders. (Chris Wattie/Reuters)

A Tax Court judge has slammed the Canada Revenue Agency and the
Justice Department for "egregious" conduct that threatened to deny
three taxpayers the right to a fair trial in an epic battle over
millions of dollars worth of tax penalties.

In a scathing decision that could have widespread implications, Judge
Patrick Boyle found the CRA committed an "intentional and deliberate"
pattern of ignoring court rules to "frustrate" the right that all
Canadians have to get a full picture of an opponent's case before
heading to court.

The three taxpayers — a Manitoba psychiatrist, an Ontario nurse and a
B.C. Air Canada pilot — were appealing three million dollars' worth of
gross negligence penalties levelled against them, for rejected returns
filed through a pair of disgraced tax consultancy firms.

But after years of pre-trial delays resulting from the CRA's repeated
failure to comply with his orders, Boyle took the extraordinary
measure of allowing the appeals without having a trial on the merits
of the case this week, to "protect the integrity of the judicial
process."

    Canada Revenue Agency accused of blaming victims as 'gross
negligence' cases drag on

"I find the [CRA's] egregious approach to pre-trial discovery in these
appeals to prejudice all three appellants who have been denied," Boyle
wrote in his ruling.

"These abuses of the discovery process ... have caused considerable
delay and expense to three Appellants in respect of their appeals.
They have also led to an inefficient use of public resources financed
by all Canadians."
'With great power comes great responsibility'

Boyle's decision is the latest chapter in a saga that has seen
hundreds of Canadians slapped with gross negligence penalties after
filing returns through DeMara Consulting and Fiscal Arbitrators.

The principals of both companies were jailed for tax fraud for
promoting schemes Boyle says "resemble in many respects the
de-taxation practices of sovereign citizens, though with less of the
non-fiscal cultish aspects."
Hundreds of Canadians filed appeals in Tax Court after the CRA
levelled gross negligence penalties against them in association with
returns filed through a pair of disgraced tax consultancies. (Minichka
/ Shutterstock)

According to court records, B.C.-based DeMara's scheme was called "the
remedy" and essentially involved claiming personal expenditures and
debts as expenses and capital losses for a non-existent business.

Canada's Income Tax Act gives CRA the ability to levy penalties
against Canadians who make false statements and omissions on their tax
returns, either knowingly or under circumstances that amount to gross
negligence.

The penalties in the DeMara and Fiscal Arbitrators case have reached
into the millions, leading to a huge backlog of appeals that have been
making their way through tax court since 2013.

    Tax agency obtains 'jeopardy order' for debt from Downton
Abbey-loving billionaire

Jeff Pniowsky, the Winnipeg-based lawyer who represented all three
plaintiffs, said fighting a decade-long court battle with the threat
of financial ruin hanging over their heads has cost his clients "years
of happiness."

"This was fundamentally a case about justice. Justice for the
taxpayers who had to endure years of gamesmanship and chicanery by one
of Canada's most powerful institutions: the CRA," Pniowsky told the
CBC.

Pniowsky, who has four children, said Boyle's ruling reminded him of a
line from one of his family's favourite superhero movies: Spiderman.

"With great power comes great responsibility," he said.

"It's clear from this case that the CRA and the Justice Department
have lost sight of that common-sense principle."
'Unprepared, unco-operative or untruthful'

Boyle's detailed 53-page ruling goes through the history of the case,
and the circumstances that led to each of the orders he found the CRA
later ignored.

The fight centred on pre-trial discovery, and the rights of the
taxpayers to examine a CRA representative or "nominee" who was
"knowledgeable" about their case.
The CRA has the ability to levy gross negligence penalties against
taxpayers who lie on their income tax forms. The penalties have been
devastating for some. (Graeme Roy/The Canadian Press)

The first person the agency put forward was "unaware of any criminal
investigation and had not informed himself" about any involvement of
the CRA's criminal investigators in the case.

The second nominee was a lead criminal investigator who "did not even
inform himself ... whether any investigation was undertaken of any of
these three appellants."

At one point, Boyle called the investigator "thoroughly unprepared,
unco-operative or untruthful."

The judge said the CRA and its lawyers twisted the words of an order
that boiled down to a demand for the agency to hand over any documents
relating to any investigations that touched on the three appellants.

"I variously described this as 'outrageously misleading and
inappropriate,' 'this might be contemptuous,' ... 'deeply, deeply
disturbed,' 'highly inappropriate' and 'I don't think you were
reasonably mistaken,'" Boyle wrote.

    It is an ex-reference: B.C. judge removes 'dead parrot' joke from
class-action ruling

The judge also zeroed in on the CRA's failure to tell the defence that
the second page of a three-page "Investigation Abort Report" against
one of the plaintiffs had gone missing. The report was handed over in
the middle of hundreds of documents. The missing page explained why a
criminal investigation was dropped.

The CRA claimed it had no "specific obligation" to point out missing
pages — a position Boyle found "shocking."

"Courts do not consider discovery to be a game, and it is particularly
disappointing when the Crown is the offending party," the judge said.

He said the omission gave credence to the idea the CRA "is hiding
something from them, from the Court and from Canadians about how these
investigations have been conducted.
'Stop, or I'll yell stop again!'

The judge pointed out that the CRA is "represented by the Department
of Justice which is essentially Canada's largest national law firm and
employs a large number of tax litigation lawyers who are wholly
familiar" with the court's rules.

Boyle said making yet another order for compliance would be pointless.
The judge compared his battle to get the CRA to comply with his orders
to a skit by Monty Python, whose troupe members are seen here from
left to right: John Cleese, Terry Gilliam, Terry Jones, Graham
Chapman, Michael Palin and Eric Idle. (PBS/Python (Monty) Pictures
Ltd./The Associated Press)

He was reminded of a skit by legendary English comedy troupe Monty Python.

"To make such an order would conjure up memories of the Pythonesque
skit of the British bobby of another era yelling at a scofflaw: 'Stop!
Stop!—Stop, or I'll yell 'stop' again!'" the judge wrote.

The three appeals were supposed to be the lead plaintiffs for a much
larger group of appeals. The judge said those people will have to
speak with their lawyers to determine how the ruling applies to them.

Pniowsky says he believes the decision is the first of its kind
against the CRA. He predicted fallout both in other DeMara and Fiscal
Arbitrators cases and in the wider world of tax litigation.

"Intoxicated with a sense of moral righteousness, the government
apparently determined or acted like these Canadians were not worthy of
basic procedural rights, thereby committing the same wrongs they
accused the taxpayers of: gross neglect, wilful blindness and at times
deceptive conduct," he said.
ABOUT THE AUTHOR
Jason Proctor

@proctor_jason

Jason Proctor is a reporter in British Columbia for CBC News and has
covered the B.C. courts and the justice system extensively.

CBC's Journalistic Standards and Practices


https://www.tdslaw.com/lawyers/jeff-pniowsky/

Jeff Pniowsky

Jeff focuses his practice in the areas of tax litigation and dispute
resolution in the tax audit and appeals process, tax advisory
services, and complex commercial litigation.

(204) 934-2586
jdp@tdslaw.com

Winnipeg
(204) 934-0586


Profile

Jeff is a partner with TDS who focuses his practice in the areas of
tax litigation and dispute resolution in the tax audit and appeals
process, tax advisory services, as well as complex commercial
litigation.  Formerly a senior Tax Litigator with the Federal
Department of Justice acting on behalf of the Canada Revenue Agency
(CRA) for almost 10 years, Jeff now serves local and national clients
with a wealth of experience in litigating at all levels of both the
Provincial and Federal courts, including the Supreme Court of Canada.

His work has included challenges to complex tax avoidance techniques
involving large corporate transactions, international taxation and
interpretation of tax treaties.  Jeff has advised the Aggressive Tax
Planning Division of CRA involving some of the most significant tax
matters in the Prairie region.  He also sat on the National Tax
Avoidance committee for Justice Canada.

In addition, Jeff has extensive experience dealing with tax
enforcement and other regulatory compliance issues including
disclosure requirements and was a member of national Documentary
Requirements Committee.  He is also considered an authority on
solicitor and client privilege issues relating to documentary
disclosure, having litigated several matters in this area as well as
being called upon to act as an adjudicator in a privilege
determination.


---------- Forwarded message ----------
From: David Amos <david.raymond.amos333@gmail.com>
Date: Sun, 7 Feb 2021 23:52:35 -0400
Subject: Diane.Lebouthillier and her old buddy John Ossowski should
remember my email and a couple of their own documents EH Madame
Desmond and Christian Lorenz ?
To: "Diane.Lebouthillier" <Diane.Lebouthillier@cra-arc.gc.ca>,
John.Ossowski@cbsa-asfc.gc.ca, megan.maloney@crtc.gc.ca,
bell.regulatory@bell.ca, martine.turcotte@bell.ca, Newsroom
<Newsroom@globeandmail.com>, Nathalie Sturgeon
<sturgeon.nathalie@brunswicknews.com>, "Nathalie.Drouin"
<Nathalie.Drouin@justice.gc.ca>, Norman Traversy
<traversy.n@gmail.com>, jswaisland@landingslaw.com,
Andrew.LeFrank@cbsa-asfc.gc.ca, Andrew.Baumberg@cas-satj.gc.ca
Cc: motomaniac333 <motomaniac333@gmail.com>, "Ellen.Desmond"
<Ellen.Desmond@crtc.gc.ca>, Christian.Lorenz@cbsa-asfc.gc.ca,
Allison.St-Jean@tc.gc.ca, media@tc.gc.ca, hc.media.sc@canada.ca,
mary-liz.power@canada.ca, media@cbsa-asfc.gc.ca,
Chris.Lorenz@cbsa-asfc.gc.ca, "christopher.rupar"
<christopher.rupar@justice.gc.ca>


 ----- Original Message -----
 From: martine.turcotte@bell.ca
 To: motomaniac_02186@hotmail.com
 Cc: bcecomms@bce.ca ; W-Five@ctv.ca
 Sent: Thursday, August 19, 2004 9:28 AM
 Subject: RE: I am curious

 Mr. Amos, I confirm that I have received your documentation. There is
 no need to send us a hard copy. As you have said yourself, the
 documentation is very voluminous and after 3 days, we are still in the
 process of printing it. I have asked one of my lawyers to review it
 in my absence and report back to me upon my return in the office. We
 will then provide you with a reply.

 Martine Turcotte
 Chief Legal Officer / Chef principal du service juridique
 BCE Inc. / Bell Canada
 1000 de La Gauchetière ouest, bureau 3700
 Montréal (Qc) H3B 4Y7

 Tel: (514) 870-4637
 Fax: (514) 870-4877
 email: martine.turcotte@bell.ca

 Executive Assistant / Assistante à la haute direction: Diane Valade
 Tel: (514) 870-4638
 email: diane.valade@bell.ca



A copy of this letter and all related correspondence will be added to
the public record of the proceeding.

If you have any questions or concerns, please feel free to contact me
at (613) 697-4027 or megan.maloney@crtc.gc.ca.

In the meantime, the Commission is currently continuing its review of
this costs application.

Yours Sincerely,

originally signed by

Megan Maloney
Legal Counsel

PIAC Welcomes New Board Members

Adds Expertise in Telecommunications, Broadcasting and Class Actions

OTTAWA – The Public Interest Advocacy Centre (PIAC), today announced
the recent election of four new directors to its Board, all experts in
either telecommunications, broadcasting or class actions:

    Konrad von Finckenstein is a lawyer and consultant based in
Ottawa. He was previously Chair of the Canadian Radio-television and
Telecommunications Commission (CRTC), an Honourable Justice of the
Federal Court of Canada and the Commissioner of Competition at the
Competition Bureau of Canada. In addition, he has held senior posts in
the Government of Canada in positions related to international trade,
telecommunications, competition and electronic commerce. Mr. von
Finckenstein has been elected as PIAC’s Chair of the Board.
    Suzanne Lamarre is a lawyer and engineer with the firm of
Therrien, Couture and is a former Commissioner of the CRTC. Maitre
Lamarre works in the areas of telecommunications, radiocommunications
and broadcasting law as a strategic advisor on regulatory and
governmental matters at both the national and international level.
    Monica Auer is a lawyer and the Executive Director of Canada’s
Forum for Research & Policy in Communications (FRPC), a non-partisan
organization focused on Canada’s communications system. She previously
worked at the CRTC and the Canadian Broadcasting Corporation (CBC).
Ms. Auer has been elected as PIAC’s Vice-Chair.
    Jonathan Schachter is a Toronto based lawyer with Sotos LLP, with
his practice areas including class actions, consumer protection
litigation, competition and price fixing, privacy litigation,
professional liability litigation, and trademarks and intellectual
property litigation and arbitration.

“PIAC’s extensive work on behalf of consumers before the CRTC requires
the utmost guidance and insight,” said John Lawford, Executive
Director and General Counsel of PIAC.  “We are therefore thrilled to
add to our Board persons with unparalleled experience to guide our
communications advocacy, as well as an expert in consumer class
actions as this sector becomes more litigious,” he added.

PIAC is a federally incorporated not-for-profit and registered charity
that advocates for consumer interests, and in particular vulnerable
consumer interests, in the provision of important public services.
PIAC is known for its representation of consumer, low-income and
seniors groups before the CRTC, arguing for better services, more
choice and consumer protection for customers of Internet, wireless,
telephone and broadcasting services.

For more information, please contact:

John Lawford
Executive Director and General Counsel
Public Interest Advocacy Centre (PIAC)
(613) 562-4002 ×25

> http://davidraymondamos3.blogspot.com/2017/02/re-fatca-nafta-tpp-etc-attn-president.html
>
> Tuesday, 14 February 2017
>
> RE FATCA, NAFTA & TPP etc ATTN President Donald J. Trump I just got
> off the phone with your lawyer Mr Cohen (646-853-0114) Why does he lie
> to me after all this time???
>
> ---------- Forwarded message ----------
> From: Michael Cohen <mcohen@trumporg.com>
> Date: Tue, 14 Feb 2017 14:15:14 +0000
> Subject: Automatic reply: RE FATCA ATTN Pierre-Luc.Dusseault I just
> called and left a message for you
> To: David Amos <motomaniac333@gmail.com>
>
> Effective January 20, 2017, I have accepted the role as personal
> counsel to President Donald J. Trump. All future emails should be
> directed to mdcohen212@gmail.com and all future calls should be
> directed to 646-853-0114.
> ________________________________
> This communication is from The Trump Organization or an affiliate
> thereof and is not sent on behalf of any other individual or entity.
> This email may contain information that is confidential and/or
> proprietary. Such information may not be read, disclosed, used,
> copied, distributed or disseminated except (1) for use by the intended
> recipient or (2) as expressly authorized by the sender. If you have
> received this communication in error, please immediately delete it and
> promptly notify the sender. E-mail transmission cannot be guaranteed
> to be received, secure or error-free as emails could be intercepted,
> corrupted, lost, destroyed, arrive late, incomplete, contain viruses
> or otherwise. The Trump Organization and its affiliates do not
> guarantee that all emails will be read and do not accept liability for
> any errors or omissions in emails. Any views or opinions presented in
> any email are solely those of the author and do not necessarily
> represent those of The Trump Organization or any of its
> affiliates.Nothing in this communication is intended to operate as an
> electronic signature under applicable law.
>
>
>
>
> ---------- Forwarded message ----------
> From: "Min.Mail / Courrier.Min (CRA/ARC)" <PABMINMAILG@cra-arc.gc.ca>
> Date: Wed, 24 May 2017 13:10:52 +0000
> Subject: Your various correspondence about abusive tax schemes - 2017-02631
> To: "motomaniac333@gmail.com" <motomaniac333@gmail.com>
>
> Mr. David Raymond Amos
> motomaniac333@gmail.com
>
>
> Dear Mr. Amos:
>
> Thank you for your various correspondence about abusive tax schemes,
> and for your understanding regarding the delay of this response.
>
> This is an opportunity for me to address your concerns about the way
> the Canada Revenue Agency (CRA) deals with aggressive tax planning,
> tax avoidance, and tax evasion by targeting individuals and groups
> that promote schemes intended to avoid payment of tax. It is also an
> opportunity for me to present the Government of Canada’s main
> strategies for ensuring fairness for all taxpayers.
>
> The CRA’s mission is to preserve the integrity of Canada’s tax system,
> and it is taking concrete and effective action to deal with abusive
> tax schemes. Through federal budget funding in 2016 and 2017, the
> government has committed close to $1 billion in cracking down on tax
> evasion and combatting tax avoidance at home and through the use of
> offshore transactions. This additional funding is expected to generate
> federal revenues of $2.6 billion over five years for Budget 2016, and
> $2.5 billion over five years for Budget 2017.
>
> More precisely, the CRA is cracking down on tax cheats by hiring more
> auditors, maintaining its underground economy specialist teams,
> increasing coverage of aggressive goods and service tax/harmonized
> sales tax planning, increasing coverage of multinational corporations
> and wealthy individuals, and taking targeted actions aimed at
> promoters of abusive tax schemes.
>
> On the offshore front, the CRA continues to develop tools to improve
> its focus on high‑risk taxpayers. It is also considering changes to
> its Voluntary Disclosures Program following the first set of program
> recommendations received from an independent Offshore Compliance
> Advisory Committee. In addition, the CRA is leading international
> projects to address the base erosion and profit shifting initiative of
> the G20 and the Organisation for Economic Co-operation and
> Development, and is collaborating with treaty partners to address the
> Panama Papers leaks.
>
> These actions are evidence of the government’s commitment to
> protecting tax fairness. The CRA has strengthened its intelligence and
> technical capacities for the early detection of abusive tax
> arrangements and deterrence of those who participate in them. To
> ensure compliance, it has increased the number of actions aimed at
> promoters who use illegal schemes. These measures include increased
> audits of such promoters, improved information gathering, criminal
> investigations where warranted, and better communication with
> taxpayers.
>
> To deter potential taxpayer involvement in these schemes, the CRA is
> increasing notifications and warnings through its communications
> products. It also seeks partnerships with tax preparers, accountants,
> and community groups so that they can become informed observers who
> can educate their clients.
>
> The CRA will assess penalties against promoters and other
> representatives who make false statements involving illegal tax
> schemes. The promotion of tax schemes to defraud the government can
> lead to criminal investigations, fingerprinting, criminal prosecution,
> court fines, and jail time.
>
> Between April 1, 2011, and March 31, 2016, the CRA’s criminal
> investigations resulted in the conviction of 42 Canadian taxpayers for
> tax evasion with links to money and assets held offshore. In total,
> the $34 million in evaded taxes resulted in court fines of $12 million
> and 734 months of jail time.
>
> When deciding to pursue compliance actions through the courts, the CRA
> consults the Department of Justice Canada to choose an appropriate
> solution. Complex tax-related litigation is costly and time consuming,
> and the outcome may be unsuccessful. All options to recover amounts
> owed are considered.
>
> More specifically, in relation to the KPMG Isle of Man tax avoidance
> scheme, publicly available court records show that it is through the
> CRA’s efforts that the scheme was discovered. The CRA identified many
> of the participants and continues to actively pursue the matter. The
> CRA has also identified at least 10 additional tax structures on the
> Isle of Man, and is auditing taxpayers in relation to these
> structures.
>
> To ensure tax fairness, the CRA commissioned an independent review in
> March 2016 to determine if it had acted appropriately concerning KPMG
> and its clients. In her review, Ms. Kimberley Brooks, Associate
> Professor and former Dean of the Schulich School of Law at Dalhousie
> University, examined the CRA’s operational processes and decisions in
> relation to the KPMG offshore tax structure and its efforts to obtain
> the names of all taxpayers participating in the scheme. Following this
> review, the report, released on May 5, 2016, concluded that the CRA
> had acted appropriately in its management of the KPMG Isle of Man
> file. The report found that the series of compliance measures the CRA
> took were in accordance with its policies and procedures. It was
> concluded that the procedural actions taken on the KPMG file were
> appropriate given the facts of this particular case and were
> consistent with the treatment of taxpayers in similar situations. The
> report concluded that actions by CRA employees were in accordance with
> the CRA’s Code of Integrity and Professional Conduct. There was no
> evidence of inappropriate interaction between KPMG and the CRA
> employees involved in the case.
>
> Under the CRA’s Code of Integrity and Professional Conduct, all CRA
> employees are responsible for real, apparent, or potential conflicts
> of interests between their current duties and any subsequent
> employment outside of the CRA or the Public Service of Canada.
> Consequences and corrective measures play an important role in
> protecting the CRA’s integrity.
>
> The CRA takes misconduct very seriously. The consequences of
> misconduct depend on the gravity of the incident and its repercussions
> on trust both within and outside of the CRA. Misconduct can result in
> disciplinary measures up to dismissal.
>
> All forms of tax evasion are illegal. The CRA manages the Informant
> Leads Program, which handles leads received from the public regarding
> cases of tax evasion across the country. This program, which
> coordinates all the leads the CRA receives from informants, determines
> whether there has been any non-compliance with tax law and ensures
> that the information is examined and conveyed, if applicable, so that
> compliance measures are taken. This program does not offer any reward
> for tips received.
>
> The new Offshore Tax Informant Program (OTIP) has also been put in
> place. The OTIP offers financial compensation to individuals who
> provide information related to major cases of offshore tax evasion
> that lead to the collection of tax owing. As of December 31, 2016, the
> OTIP had received 963 calls and 407 written submissions from possible
> informants. Over 218 taxpayers are currently under audit based on
> information the CRA received through the OTIP.
>
> With a focus on the highest-risk sectors nationally and
> internationally and an increased ability to gather information, the
> CRA has the means to target taxpayers who try to hide their income.
> For example, since January 2015, the CRA has been collecting
> information on all international electronic funds transfers (EFTs) of
> $10,000 or more ending or originating in Canada. It is also adopting a
> proactive approach by focusing each year on four jurisdictions that
> raise suspicion. For the Isle of Man, the CRA audited 3,000 EFTs
> totalling $860 million over 12 months and involving approximately 800
> taxpayers. Based on these audits, the CRA communicated with
> approximately 350 individuals and 400 corporations and performed 60
> audits.
>
> In January 2017, I reaffirmed Canada’s important role as a leader for
> tax authorities around the world in detecting the structures used for
> aggressive tax planning and tax evasion. This is why Canada works
> daily with the Joint International Tax Shelter Information Centre
> (JITSIC), a network of tax administrations in over 35 countries. The
> CRA participates in two expert groups within the JITSIC and leads the
> working group on intermediaries and proponents. This ongoing
> collaboration is a key component of the CRA’s work to develop strong
> relationships with the international community, which will help it
> refine the world-class tax system that benefits all Canadians.
>
> The CRA is increasing its efforts and is seeing early signs of
> success. Last year, the CRA recovered just under $13 billion as a
> result of its audit activities on the domestic and offshore fronts.
> Two-thirds of these recoveries are the result of its audit efforts
> relating to large businesses and multinational companies.
>
> But there is still much to do, and additional improvements and
> investments are underway.
>
> Tax cheats are having a harder and harder time hiding. Taxpayers who
> choose to promote or participate in malicious and illegal tax
> strategies must face the consequences of their actions. Canadians
> expect nothing less. I invite you to read my most recent statement on
> this matter at canada.ca/en/revenue-agency/news/2017/03/
> statement_from_thehonourabledianelebouthillierministerofnational.
>
> Thank you for taking the time to write. I hope the information I have
> provided is helpful.
>
> Sincerely,
>
>
> The Honourable Diane Lebouthillier
> Minister of National Revenue
>
>

3 attachmentsScan and download all attachments View all images

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Attn Jeff Pniowsky I was readig about you in CBC today perhaps we should talk ASAP?



David Amos

<david.raymond.amos333@gmail.com>
AttachmentFri, Oct 7, 2022 at 2:32 PM
To: jdp@tdslaw.com, mcu <mcu@justice.gc.ca>
Cc: motomaniac333 <motomaniac333@gmail.com>, "Jason.Proctor" <Jason.Proctor@cbc.ca>, "blaine.higgs" <blaine.higgs@gnb.ca>, Diane.Lebouthillier@cra-arc.gc.ca, Andrew.LeFrank@cbsa-asfc.gc.ca, Andrew.Baumberg@cas-satj.gc.ca, "Ellen.Desmond" <Ellen.Desmond@crtc.gc.ca>, Christian.Lorenz@cbsa-asfc.gc.ca, Allison.St-Jean@tc.gc.ca, media@tc.gc.ca, hc.media.sc@canada.ca, mary-liz.power@canada.ca, media@cbsa-asfc.gc.ca, Chris.Lorenz@cbsa-asfc.gc.ca, "christopher.rupar" <christopher.rupar@justice.gc.ca>


https://www.cbc.ca/news/canada/new-brunswick/duty-to-document-nb-1.6608066

New Brunswick·CBC Investigates
How to keep secrets from the public: Don't write anything down


https://www.cbc.ca/news/canada/british-columbia/demara-tax-court-appeals-abuse-1.6608659

Judge slams CRA and Justice Department for 'egregious' conduct in epic
Tax Court battle


Decision likely to affect dozens of Canadians appealing gross
negligence penalties from tax agency

Jason Proctor · CBC News · Posted: Oct 07, 2022 4:00 AM PT |


A tax Court judge has slammed the Canada Revenue Agency for failing to
comply with pre-trial court rules and orders. (Chris Wattie/Reuters)

A Tax Court judge has slammed the Canada Revenue Agency and the
Justice Department for "egregious" conduct that threatened to deny
three taxpayers the right to a fair trial in an epic battle over
millions of dollars worth of tax penalties.

In a scathing decision that could have widespread implications, Judge
Patrick Boyle found the CRA committed an "intentional and deliberate"
pattern of ignoring court rules to "frustrate" the right that all
Canadians have to get a full picture of an opponent's case before
heading to court.

The three taxpayers — a Manitoba psychiatrist, an Ontario nurse and a
B.C. Air Canada pilot — were appealing three million dollars' worth of
gross negligence penalties levelled against them, for rejected returns
filed through a pair of disgraced tax consultancy firms.

But after years of pre-trial delays resulting from the CRA's repeated
failure to comply with his orders, Boyle took the extraordinary
measure of allowing the appeals without having a trial on the merits
of the case this week, to "protect the integrity of the judicial
process."

    Canada Revenue Agency accused of blaming victims as 'gross
negligence' cases drag on

"I find the [CRA's] egregious approach to pre-trial discovery in these
appeals to prejudice all three appellants who have been denied," Boyle
wrote in his ruling.

"These abuses of the discovery process ... have caused considerable
delay and expense to three Appellants in respect of their appeals.
They have also led to an inefficient use of public resources financed
by all Canadians."
'With great power comes great responsibility'

Boyle's decision is the latest chapter in a saga that has seen
hundreds of Canadians slapped with gross negligence penalties after
filing returns through DeMara Consulting and Fiscal Arbitrators.

The principals of both companies were jailed for tax fraud for
promoting schemes Boyle says "resemble in many respects the
de-taxation practices of sovereign citizens, though with less of the
non-fiscal cultish aspects."
Hundreds of Canadians filed appeals in Tax Court after the CRA
levelled gross negligence penalties against them in association with
returns filed through a pair of disgraced tax consultancies. (Minichka
/ Shutterstock)

According to court records, B.C.-based DeMara's scheme was called "the
remedy" and essentially involved claiming personal expenditures and
debts as expenses and capital losses for a non-existent business.

Canada's Income Tax Act gives CRA the ability to levy penalties
against Canadians who make false statements and omissions on their tax
returns, either knowingly or under circumstances that amount to gross
negligence.

The penalties in the DeMara and Fiscal Arbitrators case have reached
into the millions, leading to a huge backlog of appeals that have been
making their way through tax court since 2013.

    Tax agency obtains 'jeopardy order' for debt from Downton
Abbey-loving billionaire

Jeff Pniowsky, the Winnipeg-based lawyer who represented all three
plaintiffs, said fighting a decade-long court battle with the threat
of financial ruin hanging over their heads has cost his clients "years
of happiness."

"This was fundamentally a case about justice. Justice for the
taxpayers who had to endure years of gamesmanship and chicanery by one
of Canada's most powerful institutions: the CRA," Pniowsky told the
CBC.

Pniowsky, who has four children, said Boyle's ruling reminded him of a
line from one of his family's favourite superhero movies: Spiderman.

"With great power comes great responsibility," he said.

"It's clear from this case that the CRA and the Justice Department
have lost sight of that common-sense principle."
'Unprepared, unco-operative or untruthful'

Boyle's detailed 53-page ruling goes through the history of the case,
and the circumstances that led to each of the orders he found the CRA
later ignored.

The fight centred on pre-trial discovery, and the rights of the
taxpayers to examine a CRA representative or "nominee" who was
"knowledgeable" about their case.
The CRA has the ability to levy gross negligence penalties against
taxpayers who lie on their income tax forms. The penalties have been
devastating for some. (Graeme Roy/The Canadian Press)

The first person the agency put forward was "unaware of any criminal
investigation and had not informed himself" about any involvement of
the CRA's criminal investigators in the case.

The second nominee was a lead criminal investigator who "did not even
inform himself ... whether any investigation was undertaken of any of
these three appellants."

At one point, Boyle called the investigator "thoroughly unprepared,
unco-operative or untruthful."

The judge said the CRA and its lawyers twisted the words of an order
that boiled down to a demand for the agency to hand over any documents
relating to any investigations that touched on the three appellants.

"I variously described this as 'outrageously misleading and
inappropriate,' 'this might be contemptuous,' ... 'deeply, deeply
disturbed,' 'highly inappropriate' and 'I don't think you were
reasonably mistaken,'" Boyle wrote.

    It is an ex-reference: B.C. judge removes 'dead parrot' joke from
class-action ruling

The judge also zeroed in on the CRA's failure to tell the defence that
the second page of a three-page "Investigation Abort Report" against
one of the plaintiffs had gone missing. The report was handed over in
the middle of hundreds of documents. The missing page explained why a
criminal investigation was dropped.

The CRA claimed it had no "specific obligation" to point out missing
pages — a position Boyle found "shocking."

"Courts do not consider discovery to be a game, and it is particularly
disappointing when the Crown is the offending party," the judge said.

He said the omission gave credence to the idea the CRA "is hiding
something from them, from the Court and from Canadians about how these
investigations have been conducted.
'Stop, or I'll yell stop again!'

The judge pointed out that the CRA is "represented by the Department
of Justice which is essentially Canada's largest national law firm and
employs a large number of tax litigation lawyers who are wholly
familiar" with the court's rules.

Boyle said making yet another order for compliance would be pointless.
The judge compared his battle to get the CRA to comply with his orders
to a skit by Monty Python, whose troupe members are seen here from
left to right: John Cleese, Terry Gilliam, Terry Jones, Graham
Chapman, Michael Palin and Eric Idle. (PBS/Python (Monty) Pictures
Ltd./The Associated Press)

He was reminded of a skit by legendary English comedy troupe Monty Python.

"To make such an order would conjure up memories of the Pythonesque
skit of the British bobby of another era yelling at a scofflaw: 'Stop!
Stop!—Stop, or I'll yell 'stop' again!'" the judge wrote.

The three appeals were supposed to be the lead plaintiffs for a much
larger group of appeals. The judge said those people will have to
speak with their lawyers to determine how the ruling applies to them.

Pniowsky says he believes the decision is the first of its kind
against the CRA. He predicted fallout both in other DeMara and Fiscal
Arbitrators cases and in the wider world of tax litigation.

"Intoxicated with a sense of moral righteousness, the government
apparently determined or acted like these Canadians were not worthy of
basic procedural rights, thereby committing the same wrongs they
accused the taxpayers of: gross neglect, wilful blindness and at times
deceptive conduct," he said.
ABOUT THE AUTHOR
Jason Proctor

@proctor_jason

Jason Proctor is a reporter in British Columbia for CBC News and has
covered the B.C. courts and the justice system extensively.

CBC's Journalistic Standards and Practices


https://www.tdslaw.com/lawyers/jeff-pniowsky/

Jeff Pniowsky

Jeff focuses his practice in the areas of tax litigation and dispute
resolution in the tax audit and appeals process, tax advisory
services, and complex commercial litigation.

(204) 934-2586
jdp@tdslaw.com

Winnipeg
(204) 934-0586

---------- Forwarded message ----------
From: David Amos <david.raymond.amos333@gmail.com>
Date: Sun, 7 Feb 2021 23:52:35 -0400
Subject: Diane.Lebouthillier and her old buddy John Ossowski should
remember my email and a couple of their own documents EH Madame
Desmond and Christian Lorenz ?
To: "Diane.Lebouthillier" <Diane.Lebouthillier@cra-arc.gc.ca>,
John.Ossowski@cbsa-asfc.gc.ca, megan.maloney@crtc.gc.ca,
bell.regulatory@bell.ca, martine.turcotte@bell.ca, Newsroom
<Newsroom@globeandmail.com>, Nathalie Sturgeon
<sturgeon.nathalie@brunswicknews.com>, "Nathalie.Drouin"
<Nathalie.Drouin@justice.gc.ca>, Norman Traversy
<traversy.n@gmail.com>, jswaisland@landingslaw.com,
Andrew.LeFrank@cbsa-asfc.gc.ca, Andrew.Baumberg@cas-satj.gc.ca
Cc: motomaniac333 <motomaniac333@gmail.com>, "Ellen.Desmond"
<Ellen.Desmond@crtc.gc.ca>, Christian.Lorenz@cbsa-asfc.gc.ca,
Allison.St-Jean@tc.gc.ca, media@tc.gc.ca, hc.media.sc@canada.ca,
mary-liz.power@canada.ca, media@cbsa-asfc.gc.ca,
Chris.Lorenz@cbsa-asfc.gc.ca, "christopher.rupar"
<christopher.rupar@justice.gc.ca>


 ----- Original Message -----
 From: martine.turcotte@bell.ca
 To: motomaniac_02186@hotmail.com
 Cc: bcecomms@bce.ca ; W-Five@ctv.ca
 Sent: Thursday, August 19, 2004 9:28 AM
 Subject: RE: I am curious

 Mr. Amos, I confirm that I have received your documentation. There is
 no need to send us a hard copy. As you have said yourself, the
 documentation is very voluminous and after 3 days, we are still in the
 process of printing it. I have asked one of my lawyers to review it
 in my absence and report back to me upon my return in the office. We
 will then provide you with a reply.

 Martine Turcotte
 Chief Legal Officer / Chef principal du service juridique
 BCE Inc. / Bell Canada
 1000 de La Gauchetière ouest, bureau 3700
 Montréal (Qc) H3B 4Y7

 Tel: (514) 870-4637
 Fax: (514) 870-4877
 email: martine.turcotte@bell.ca

 Executive Assistant / Assistante à la haute direction: Diane Valade
 Tel: (514) 870-4638
 email: diane.valade@bell.ca



A copy of this letter and all related correspondence will be added to
the public record of the proceeding.

If you have any questions or concerns, please feel free to contact me
at (613) 697-4027 or megan.maloney@crtc.gc.ca.

In the meantime, the Commission is currently continuing its review of
this costs application.

Yours Sincerely,

originally signed by

Megan Maloney
Legal Counsel

PIAC Welcomes New Board Members

Adds Expertise in Telecommunications, Broadcasting and Class Actions

OTTAWA – The Public Interest Advocacy Centre (PIAC), today announced
the recent election of four new directors to its Board, all experts in
either telecommunications, broadcasting or class actions:

    Konrad von Finckenstein is a lawyer and consultant based in
Ottawa. He was previously Chair of the Canadian Radio-television and
Telecommunications Commission (CRTC), an Honourable Justice of the
Federal Court of Canada and the Commissioner of Competition at the
Competition Bureau of Canada. In addition, he has held senior posts in
the Government of Canada in positions related to international trade,
telecommunications, competition and electronic commerce. Mr. von
Finckenstein has been elected as PIAC’s Chair of the Board.
    Suzanne Lamarre is a lawyer and engineer with the firm of
Therrien, Couture and is a former Commissioner of the CRTC. Maitre
Lamarre works in the areas of telecommunications, radiocommunications
and broadcasting law as a strategic advisor on regulatory and
governmental matters at both the national and international level.
    Monica Auer is a lawyer and the Executive Director of Canada’s
Forum for Research & Policy in Communications (FRPC), a non-partisan
organization focused on Canada’s communications system. She previously
worked at the CRTC and the Canadian Broadcasting Corporation (CBC).
Ms. Auer has been elected as PIAC’s Vice-Chair.
    Jonathan Schachter is a Toronto based lawyer with Sotos LLP, with
his practice areas including class actions, consumer protection
litigation, competition and price fixing, privacy litigation,
professional liability litigation, and trademarks and intellectual
property litigation and arbitration.

“PIAC’s extensive work on behalf of consumers before the CRTC requires
the utmost guidance and insight,” said John Lawford, Executive
Director and General Counsel of PIAC.  “We are therefore thrilled to
add to our Board persons with unparalleled experience to guide our
communications advocacy, as well as an expert in consumer class
actions as this sector becomes more litigious,” he added.

PIAC is a federally incorporated not-for-profit and registered charity
that advocates for consumer interests, and in particular vulnerable
consumer interests, in the provision of important public services.
PIAC is known for its representation of consumer, low-income and
seniors groups before the CRTC, arguing for better services, more
choice and consumer protection for customers of Internet, wireless,
telephone and broadcasting services.

For more information, please contact:

John Lawford
Executive Director and General Counsel
Public Interest Advocacy Centre (PIAC)
(613) 562-4002 ×25

> http://davidraymondamos3.blogspot.com/2017/02/re-fatca-nafta-tpp-etc-attn-president.html
>
> Tuesday, 14 February 2017
>
> RE FATCA, NAFTA & TPP etc ATTN President Donald J. Trump I just got
> off the phone with your lawyer Mr Cohen (646-853-0114) Why does he lie
> to me after all this time???
>
> ---------- Forwarded message ----------
> From: Michael Cohen <mcohen@trumporg.com>
> Date: Tue, 14 Feb 2017 14:15:14 +0000
> Subject: Automatic reply: RE FATCA ATTN Pierre-Luc.Dusseault I just
> called and left a message for you
> To: David Amos <motomaniac333@gmail.com>
>
> Effective January 20, 2017, I have accepted the role as personal
> counsel to President Donald J. Trump. All future emails should be
> directed to mdcohen212@gmail.com and all future calls should be
> directed to 646-853-0114.
> ________________________________
> This communication is from The Trump Organization or an affiliate
> thereof and is not sent on behalf of any other individual or entity.
> This email may contain information that is confidential and/or
> proprietary. Such information may not be read, disclosed, used,
> copied, distributed or disseminated except (1) for use by the intended
> recipient or (2) as expressly authorized by the sender. If you have
> received this communication in error, please immediately delete it and
> promptly notify the sender. E-mail transmission cannot be guaranteed
> to be received, secure or error-free as emails could be intercepted,
> corrupted, lost, destroyed, arrive late, incomplete, contain viruses
> or otherwise. The Trump Organization and its affiliates do not
> guarantee that all emails will be read and do not accept liability for
> any errors or omissions in emails. Any views or opinions presented in
> any email are solely those of the author and do not necessarily
> represent those of The Trump Organization or any of its
> affiliates.Nothing in this communication is intended to operate as an
> electronic signature under applicable law.
>
>
>
>
> ---------- Forwarded message ----------
> From: "Min.Mail / Courrier.Min (CRA/ARC)" <PABMINMAILG@cra-arc.gc.ca>
> Date: Wed, 24 May 2017 13:10:52 +0000
> Subject: Your various correspondence about abusive tax schemes - 2017-02631
> To: "motomaniac333@gmail.com" <motomaniac333@gmail.com>
>
> Mr. David Raymond Amos
> motomaniac333@gmail.com
>
>
> Dear Mr. Amos:
>
> Thank you for your various correspondence about abusive tax schemes,
> and for your understanding regarding the delay of this response.
>
> This is an opportunity for me to address your concerns about the way
> the Canada Revenue Agency (CRA) deals with aggressive tax planning,
> tax avoidance, and tax evasion by targeting individuals and groups
> that promote schemes intended to avoid payment of tax. It is also an
> opportunity for me to present the Government of Canada’s main
> strategies for ensuring fairness for all taxpayers.
>
> The CRA’s mission is to preserve the integrity of Canada’s tax system,
> and it is taking concrete and effective action to deal with abusive
> tax schemes. Through federal budget funding in 2016 and 2017, the
> government has committed close to $1 billion in cracking down on tax
> evasion and combatting tax avoidance at home and through the use of
> offshore transactions. This additional funding is expected to generate
> federal revenues of $2.6 billion over five years for Budget 2016, and
> $2.5 billion over five years for Budget 2017.
>
> More precisely, the CRA is cracking down on tax cheats by hiring more
> auditors, maintaining its underground economy specialist teams,
> increasing coverage of aggressive goods and service tax/harmonized
> sales tax planning, increasing coverage of multinational corporations
> and wealthy individuals, and taking targeted actions aimed at
> promoters of abusive tax schemes.
>
> On the offshore front, the CRA continues to develop tools to improve
> its focus on high‑risk taxpayers. It is also considering changes to
> its Voluntary Disclosures Program following the first set of program
> recommendations received from an independent Offshore Compliance
> Advisory Committee. In addition, the CRA is leading international
> projects to address the base erosion and profit shifting initiative of
> the G20 and the Organisation for Economic Co-operation and
> Development, and is collaborating with treaty partners to address the
> Panama Papers leaks.
>
> These actions are evidence of the government’s commitment to
> protecting tax fairness. The CRA has strengthened its intelligence and
> technical capacities for the early detection of abusive tax
> arrangements and deterrence of those who participate in them. To
> ensure compliance, it has increased the number of actions aimed at
> promoters who use illegal schemes. These measures include increased
> audits of such promoters, improved information gathering, criminal
> investigations where warranted, and better communication with
> taxpayers.
>
> To deter potential taxpayer involvement in these schemes, the CRA is
> increasing notifications and warnings through its communications
> products. It also seeks partnerships with tax preparers, accountants,
> and community groups so that they can become informed observers who
> can educate their clients.
>
> The CRA will assess penalties against promoters and other
> representatives who make false statements involving illegal tax
> schemes. The promotion of tax schemes to defraud the government can
> lead to criminal investigations, fingerprinting, criminal prosecution,
> court fines, and jail time.
>
> Between April 1, 2011, and March 31, 2016, the CRA’s criminal
> investigations resulted in the conviction of 42 Canadian taxpayers for
> tax evasion with links to money and assets held offshore. In total,
> the $34 million in evaded taxes resulted in court fines of $12 million
> and 734 months of jail time.
>
> When deciding to pursue compliance actions through the courts, the CRA
> consults the Department of Justice Canada to choose an appropriate
> solution. Complex tax-related litigation is costly and time consuming,
> and the outcome may be unsuccessful. All options to recover amounts
> owed are considered.
>
> More specifically, in relation to the KPMG Isle of Man tax avoidance
> scheme, publicly available court records show that it is through the
> CRA’s efforts that the scheme was discovered. The CRA identified many
> of the participants and continues to actively pursue the matter. The
> CRA has also identified at least 10 additional tax structures on the
> Isle of Man, and is auditing taxpayers in relation to these
> structures.
>
> To ensure tax fairness, the CRA commissioned an independent review in
> March 2016 to determine if it had acted appropriately concerning KPMG
> and its clients. In her review, Ms. Kimberley Brooks, Associate
> Professor and former Dean of the Schulich School of Law at Dalhousie
> University, examined the CRA’s operational processes and decisions in
> relation to the KPMG offshore tax structure and its efforts to obtain
> the names of all taxpayers participating in the scheme. Following this
> review, the report, released on May 5, 2016, concluded that the CRA
> had acted appropriately in its management of the KPMG Isle of Man
> file. The report found that the series of compliance measures the CRA
> took were in accordance with its policies and procedures. It was
> concluded that the procedural actions taken on the KPMG file were
> appropriate given the facts of this particular case and were
> consistent with the treatment of taxpayers in similar situations. The
> report concluded that actions by CRA employees were in accordance with
> the CRA’s Code of Integrity and Professional Conduct. There was no
> evidence of inappropriate interaction between KPMG and the CRA
> employees involved in the case.
>
> Under the CRA’s Code of Integrity and Professional Conduct, all CRA
> employees are responsible for real, apparent, or potential conflicts
> of interests between their current duties and any subsequent
> employment outside of the CRA or the Public Service of Canada.
> Consequences and corrective measures play an important role in
> protecting the CRA’s integrity.
>
> The CRA takes misconduct very seriously. The consequences of
> misconduct depend on the gravity of the incident and its repercussions
> on trust both within and outside of the CRA. Misconduct can result in
> disciplinary measures up to dismissal.
>
> All forms of tax evasion are illegal. The CRA manages the Informant
> Leads Program, which handles leads received from the public regarding
> cases of tax evasion across the country. This program, which
> coordinates all the leads the CRA receives from informants, determines
> whether there has been any non-compliance with tax law and ensures
> that the information is examined and conveyed, if applicable, so that
> compliance measures are taken. This program does not offer any reward
> for tips received.
>
> The new Offshore Tax Informant Program (OTIP) has also been put in
> place. The OTIP offers financial compensation to individuals who
> provide information related to major cases of offshore tax evasion
> that lead to the collection of tax owing. As of December 31, 2016, the
> OTIP had received 963 calls and 407 written submissions from possible
> informants. Over 218 taxpayers are currently under audit based on
> information the CRA received through the OTIP.
>
> With a focus on the highest-risk sectors nationally and
> internationally and an increased ability to gather information, the
> CRA has the means to target taxpayers who try to hide their income.
> For example, since January 2015, the CRA has been collecting
> information on all international electronic funds transfers (EFTs) of
> $10,000 or more ending or originating in Canada. It is also adopting a
> proactive approach by focusing each year on four jurisdictions that
> raise suspicion. For the Isle of Man, the CRA audited 3,000 EFTs
> totalling $860 million over 12 months and involving approximately 800
> taxpayers. Based on these audits, the CRA communicated with
> approximately 350 individuals and 400 corporations and performed 60
> audits.
>
> In January 2017, I reaffirmed Canada’s important role as a leader for
> tax authorities around the world in detecting the structures used for
> aggressive tax planning and tax evasion. This is why Canada works
> daily with the Joint International Tax Shelter Information Centre
> (JITSIC), a network of tax administrations in over 35 countries. The
> CRA participates in two expert groups within the JITSIC and leads the
> working group on intermediaries and proponents. This ongoing
> collaboration is a key component of the CRA’s work to develop strong
> relationships with the international community, which will help it
> refine the world-class tax system that benefits all Canadians.
>
> The CRA is increasing its efforts and is seeing early signs of
> success. Last year, the CRA recovered just under $13 billion as a
> result of its audit activities on the domestic and offshore fronts.
> Two-thirds of these recoveries are the result of its audit efforts
> relating to large businesses and multinational companies.
>
> But there is still much to do, and additional improvements and
> investments are underway.
>
> Tax cheats are having a harder and harder time hiding. Taxpayers who
> choose to promote or participate in malicious and illegal tax
> strategies must face the consequences of their actions. Canadians
> expect nothing less. I invite you to read my most recent statement on
> this matter at canada.ca/en/revenue-agency/news/2017/03/
> statement_from_thehonourabledianelebouthillierministerofnational.
>
> Thank you for taking the time to write. I hope the information I have
> provided is helpful.
>
> Sincerely,
>
>
> The Honourable Diane Lebouthillier
> Minister of National Revenue
>
>

2 attachmentsScan and download all attachments View all images

IRS.jpg
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Heather Martinez

<hmartinez@tdslaw.com>
Wed, Oct 19, 2022 at 10:39 AM
To: David Amos <david.raymond.amos333@gmail.com>

Thank you, David.  I will put you in his calendar for then to call you next Monday, October 24th at 10:00 a.m.

What is the best number to reach you at?

Thank you,

Heather  

 

From: David Amos <david.raymond.amos333@gmail.com>
Sent: Tuesday, October 18, 2022 4:46 PM
To: Heather Martinez <hmartinez@tdslaw.com>
Cc: motomaniac333 <motomaniac333@gmail.com>
Subject: Re: Attn Jeff Pniowsky I was readig about you in CBC today perhaps we should talk ASAP?

Hello Heather

I am retired thus I am available everyday all day long except when I
am in the hospital

Best Regards
Dave

On 10/18/22, Heather Martinez <hmartinez@tdslaw.com> wrote:
> Hello David,
>
> Sorry my tardy response. Would you have some availability next week on
> Monday, Thursday or Friday for a call with Jeff?
>
> If you could provide your availability, I would be happy to arrange that.
>
> Thank you,
>
> Heather Martinez
> Legal Assistant to Jeff Pniowsky, Matthew Dalloo & Sasha Mostafavi
> Ph: (204) 934-2379
> Email: hmartinez@tdslaw.com
>
>
>
> From: David Amos <david.raymond.amos333@gmail.com>
> Sent: Tuesday, October 11, 2022 10:26 AM
> To: Heather Martinez <hmartinez@tdslaw.com>
> Cc: motomaniac333 <motomaniac333@gmail.com>; Colleen Da Costa
> <cdacosta@tdslaw.com>; Danielle Delorme <ddelorme@tdslaw.com>
> Subject: Re: Attn Jeff Pniowsky I was readig about you in CBC today perhaps
> we should talk ASAP?
>
> Yes Please
>
> On 10/11/22, Heather Martinez
> <hmartinez@tdslaw.com<mailto:hmartinez@tdslaw.com>> wrote:
>> Hello David,
>>
>> Regarding your email, would you like for me to arrange a call time with
>> Mr.
>> Pniowsky to discuss your matter?
>>
>> Thank you,
>>
>>
>> [cid:image001.jpg@01D8DD4E.11BBD660]<https://www.tdslaw.com/>
>> Thompson Dorfman Sweatman LLP
>> 1700 – 242 Hargrave Street
>> Winnipeg MB R3C 0V1
>> Heather Martinez | she/her
>> Legal Assistant to Jeff Pniowsky, Matthew Dalloo & Sasha Mostafavi
>>
>> P: 204-934-2379
>> F: 204-934-0570
>> E:
>> hmartinez@tdslaw.com<mailto:hmartinez@tdslaw.com<mailto:hmartinez@tdslaw.com%3cmailto:hmartinez@tdslaw.com>>
>> TDS LinkedIn<https://www.linkedin.com/company/tdslaw/> |
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>> [cid:image003.jpg@01D8DD4E.11BBD660]<https://www.lexmundi.com/<https://www.lexmundi.com>>
>> Thompson Dorfman Sweatman LLP is the exclusive member firm in Manitoba,
>> Canada for Lex Mundi - the world’s leading network of independent law
>> firms
>> with in-depth experience in 100+ countries worldwide.
>> The contents of this e-mail message and all attachments are intended for
>> the
>> confidential use of the addressee and where addressed to our client are
>> the
>> subject of solicitor and client privilege. Any retention, review,
>> reproduction, distribution, or disclosure other than by the addressee is
>> prohibited. Please notify us immediately if we have transmitted this
>> message
>> to you in error.
>>
>>
>>
>>
>> From: David Amos
>> <david.raymond.amos333@gmail.com<mailto:david.raymond.amos333@gmail.com>>
>> Sent: Friday, October 7, 2022 12:47 PM
>> To: Heather Martinez <hmartinez@tdslaw.com<mailto:hmartinez@tdslaw.com>>;
>> Colleen Da Costa
>> <cdacosta@tdslaw.com<mailto:cdacosta@tdslaw.com>>
>> Cc: motomaniac333
>> <motomaniac333@gmail.com<mailto:motomaniac333@gmail.com>>
>> Subject: Fwd: Attn Jeff Pniowsky I was readig about you in CBC today
>> perhaps
>> we should talk ASAP?
>>
>> ---------- Forwarded message ----------
>> From: Danielle Delorme
>> <ddelorme@tdslaw.com<mailto:ddelorme@tdslaw.com<mailto:ddelorme@tdslaw.com%3cmailto:ddelorme@tdslaw.com>>>
>> Date: Fri, 7 Oct 2022 17:40:00 +0000
>> Subject: Automatic reply: Réponse automatique : Attn Jeff Pniowsky I
>> was readig about you in CBC today perhaps we should talk ASAP?
>> To: David Amos
>> <david.raymond.amos333@gmail.com<mailto:david.raymond.amos333@gmail.com<mailto:david.raymond.amos333@gmail.com%3cmailto:david.raymond.amos333@gmail.com>>>
>>
>> I will be out of the office Friday, September 30th and returning
>> Tuesday, October 11th.
>>
>> I will not be checking emails during this time.
>>
>>
>> If you requrie assistance before October 11th, please contact either:
>>
>> Colleen Da Costa 204-934-2340
>> cdacosta@tdslaw.com<mailto:cdacosta@tdslaw.com<mailto:cdacosta@tdslaw.com%3cmailto:cdacosta@tdslaw.com>>
>>
>> Heather Martinez 204-934-2379
>> hmartinez@tdslaw.com<mailto:hmartinez@tdslaw.com<mailto:hmartinez@tdslaw.com%3cmailto:hmartinez@tdslaw.com>>
>>
>>
>> Thank you,
>>
>> Danielle Delorme
>>
>> Click the following link to unsubscribe or subscribe to TDS
>> e-communications:
>>
>> Unsubscribe at
>> https://tdslaw.us3.list-manage.com/unsubscribe?u=980f278fbc816ab0f18183e01&id=cc57ea514c<https://tdslaw.us3.list-manage.com/unsubscribe?u=980f278fbc816ab0f18183e01&id=cc57ea514c><https://tdslaw.us3.list-manage.com/unsubscribe?u=980f278fbc816ab0f18183e01&id=cc57ea514c<https://tdslaw.us3.list-manage.com/unsubscribe?u=980f278fbc816ab0f18183e01&id=cc57ea514c>>
>>
>> Subscribe at https://www.tdslaw.com/subscribe/
>>
>>
>> ---------- Forwarded message ----------
>> From: David Amos
>> <david.raymond.amos333@gmail.com<mailto:david.raymond.amos333@gmail.com<mailto:david.raymond.amos333@gmail.com%3cmailto:david.raymond.amos333@gmail.com>>>
>> Date: Fri, 7 Oct 2022 14:32:11 -0300
>> Subject: Attn Jeff Pniowsky I was readig about you in CBC today
>> perhaps we should talk ASAP?
>> To:
>> jdp@tdslaw.com<mailto:jdp@tdslaw.com<mailto:jdp@tdslaw.com%3cmailto:jdp@tdslaw.com>>,
>> mcu
>> <mcu@justice.gc.ca<mailto:mcu@justice.gc.ca<mailto:mcu@justice.gc.ca%3cmailto:mcu@justice.gc.ca>>>
>> Cc: motomaniac333
>> <motomaniac333@gmail.com<mailto:motomaniac333@gmail.com<mailto:motomaniac333@gmail.com%3cmailto:motomaniac333@gmail.com>>>,
>> "Jason.Proctor"
>> <Jason.Proctor@cbc.ca<mailto:Jason.Proctor@cbc.ca<mailto:Jason.Proctor@cbc.ca%3cmailto:Jason.Proctor@cbc.ca>>>,
>> "blaine.higgs"
>> <blaine.higgs@gnb.ca<mailto:blaine.higgs@gnb.ca<mailto:blaine.higgs@gnb.ca%3cmailto:blaine.higgs@gnb.ca>>>,
>> Diane.Lebouthillier@cra-arc.gc.ca<mailto:Diane.Lebouthillier@cra-arc.gc.ca<mailto:Diane.Lebouthillier@cra-arc.gc.ca%3cmailto:Diane.Lebouthillier@cra-arc.gc.ca>>,
>> Andrew.LeFrank@cbsa-asfc.gc.ca<mailto:Andrew.LeFrank@cbsa-asfc.gc.ca<mailto:Andrew.LeFrank@cbsa-asfc.gc.ca%3cmailto:Andrew.LeFrank@cbsa-asfc.gc.ca>>,
>> Andrew.Baumberg@cas-satj.gc.ca<mailto:Andrew.Baumberg@cas-satj.gc.ca<mailto:Andrew.Baumberg@cas-satj.gc.ca%3cmailto:Andrew.Baumberg@cas-satj.gc.ca>>,
>> "Ellen.Desmond"
>> <Ellen.Desmond@crtc.gc.ca<mailto:Ellen.Desmond@crtc.gc.ca<mailto:Ellen.Desmond@crtc.gc.ca%3cmailto:Ellen.Desmond@crtc.gc.ca>>>,
>> Christian.Lorenz@cbsa-asfc.gc.ca<mailto:Christian.Lorenz@cbsa-asfc.gc.ca<mailto:Christian.Lorenz@cbsa-asfc.gc.ca%3cmailto:Christian.Lorenz@cbsa-asfc.gc.ca>>,
>> Allison.St-Jean@tc.gc.ca<mailto:Allison.St-Jean@tc.gc.ca<mailto:Allison.St-Jean@tc.gc.ca%3cmailto:Allison.St-Jean@tc.gc.ca>>,
>> media@tc.gc.ca<mailto:media@tc.gc.ca<mailto:media@tc.gc.ca%3cmailto:media@tc.gc.ca>>,
>> hc.media.sc@canada.ca<mailto:hc.media.sc@canada.ca<mailto:hc.media.sc@canada.ca%3cmailto:hc.media.sc@canada.ca>>,
>> mary-liz.power@canada.ca<mailto:mary-liz.power@canada.ca<mailto:mary-liz.power@canada.ca%3cmailto:mary-liz.power@canada.ca>>,
>> media@cbsa-asfc.gc.ca<mailto:media@cbsa-asfc.gc.ca<mailto:media@cbsa-asfc.gc.ca%3cmailto:media@cbsa-asfc.gc.ca>>,
>> Chris.Lorenz@cbsa-asfc.gc.ca<mailto:Chris.Lorenz@cbsa-asfc.gc.ca<mailto:Chris.Lorenz@cbsa-asfc.gc.ca%3cmailto:Chris.Lorenz@cbsa-asfc.gc.ca>>,
>> "christopher.rupar"
>> <christopher.rupar@justice.gc.ca<mailto:christopher.rupar@justice.gc.ca<mailto:christopher.rupar@justice.gc.ca%3cmailto:christopher.rupar@justice.gc.ca>>>
>>
>> https://www.cbc.ca/news/canada/new-brunswick/duty-to-document-nb-1.6608066
>>
>> New Brunswick·CBC Investigates
>> How to keep secrets from the public: Don't write anything down
>>
>>
>> https://www.cbc.ca/news/canada/british-columbia/demara-tax-court-appeals-abuse-1.6608659
>>
>> Judge slams CRA and Justice Department for 'egregious' conduct in epic
>> Tax Court battle
>>

 
 
 

Jeff Pniowsky

<JDP@tdslaw.com>
Mon, Oct 24, 2022 at 1:55 PM
To: David Amos <david.raymond.amos333@gmail.com>
Cc: "Jacqueline.Maarse@ca.gt.com" <Jacqueline.Maarse@ca.gt.com>, "pierre.poilievre" <pierre.poilievre@parl.gc.ca>, premier <premier@ontario.ca>, Newsroom <Newsroom@globeandmail.com>, nsinvestigators <nsinvestigators@gmail.com>, NightTimePodcast <NightTimePodcast@gmail.com>, "Nathalie.Drouin" <Nathalie.Drouin@pco-bcp.gc.ca>, paulpalango <paulpalango@protonmail.com>, Norman Traversy <traversy.n@gmail.com>, "Mark.Blakely" <Mark.Blakely@rcmp-grc.gc.ca>, "fin.minfinance-financemin.fin" <fin.minfinance-financemin.fin@canada.ca>, "Wayne.Long" <Wayne.Long@parl.gc.ca>, motomaniac333 <motomaniac333@gmail.com>, "Jason.Proctor" <Jason.Proctor@cbc.ca>, mcu <mcu@justice.gc.ca>, "blaine.higgs" <blaine.higgs@gnb.ca>, "Diane.Lebouthillier@cra-arc.gc.ca" <Diane.Lebouthillier@cra-arc.gc.ca>, "Andrew.LeFrank@cbsa-asfc.gc.ca" <Andrew.LeFrank@cbsa-asfc.gc.ca>, "Andrew.Baumberg@cas-satj.gc.ca" <Andrew.Baumberg@cas-satj.gc.ca>, "Ellen.Desmond" <Ellen.Desmond@crtc.gc.ca>, "Christian.Lorenz@cbsa-asfc.gc.ca" <Christian.Lorenz@cbsa-asfc.gc.ca>, "Allison.St-Jean@tc.gc.ca" <Allison.St-Jean@tc.gc.ca>, "media@tc.gc.ca" <media@tc.gc.ca>, "hc.media.sc@canada.ca" <hc.media.sc@canada.ca>, "mary-liz.power@canada.ca" <mary-liz.power@canada.ca>, "media@cbsa-asfc.gc.ca" <media@cbsa-asfc.gc.ca>, "Chris.Lorenz@cbsa-asfc.gc.ca" <Chris.Lorenz@cbsa-asfc.gc.ca>, "christopher.rupar" <christopher.rupar@justice.gc.ca>

David,

Further to our conversation, and to be clear I have not agreed to act as your counsel.  Please address all such correspondence to your counsel/advisors and not to our firm.

Jeff

Sent from my iPhone

On Oct 24, 2022, at 9:45 AM, David Amos <david.raymond.amos333@gmail.com> wrote:
 
 

YO Sandy Boucher we just talked again Correct?

David Amos

<david.raymond.amos333@gmail.com>
Wed, Jul 24, 2019 at 2:37 PM
To: Sandy.Boucher@ca.gt.com, Patrick.Cunningham@ca.gt.com, jacqueline.maarse@ca.gt.com, pjacobsen@lexcanada.com, james.turk@ryerson.ca, info@acacanada.ca, info@kenrubin.ca, info@whistleblowingnetwork.org, cfe@ryerson.ca, pres@ryerson.ca, queries@pencanada.ca, uoftnews@utoronto.ca, AndrewH@whistleblower.org, TomD@whistleblower.org, info@whistleblower.org, oldmaison <oldmaison@yahoo.com>, jyoung@afn.ca, poirierm@afn.ca, dkelly@afn.ca, "carolyn.bennett" <carolyn.bennett@parl.gc.ca>, RCAANC.media.CIRNAC@canada.ca, logan.perley@cbc.ca, aadnc.minister.aandc@canada.ca, Taeyon.Kim@gnb.ca, Seamus.ORegan@parl.gc.ca, steve.murphy@ctv.ca, andre@jafaust.com, jake.stewart@gnb.ca, andrew.scheer@parl.gc.ca, Matt.DeCourcey@parl.gc.ca, mckeen.randy@gmail.com, Stephen.Horsman@gnb.ca, Kevin.Vickers@gnb.ca, "Arseneau, Kevin (LEG)" <kevin.a.arseneau@gnb.ca>, "Mitton, Megan (LEG)" <megan.mitton@gnb.ca>, premier <premier@ontario.ca>, premier <premier@gnb.ca>, PREMIER <PREMIER@gov.ns.ca>, premier <premier@leg.gov.mb.ca>, premier <premier@gov.ab.ca>, premier <premier@gov.nt.ca>, "boris.johnson.mp" <boris.johnson.mp@parliament.uk>, mayt <mayt@parliament.uk>, Office of the Premier <scott.moe@gov.sk.ca>, Newsroom <Newsroom@globeandmail.com>, news <news@kingscountyrecord.com>, news <news@dailygleaner.com>, news <news@hilltimes.com>, news-tips <news-tips@nytimes.com>, "ed.pilkington" <ed.pilkington@guardian.co.uk>, editor <editor@wikileaks.org>, "rick.desaulniers" <rick.desaulniers@gnb.ca>, jbosnitch <jbosnitch@gmail.com>, jbennett <jbennett@publicintegrity.org>
Cc: "David.Raymond.Amos" <David.Raymond.Amos@gmail.com>, "ron.tremblay2" <ron.tremblay2@gmail.com>, "David.Coon" <David.Coon@gnb.ca>, markandcaroline <markandcaroline@gmail.com>, "Larry.Tremblay" <Larry.Tremblay@rcmp-grc.gc.ca>, "Mark.Blakely" <Mark.Blakely@rcmp-grc.gc.ca>, "Gilles.Blinn" <Gilles.Blinn@rcmp-grc.gc.ca>, bbachrach <bbachrach@bachrachlaw.net>


---------- Original message ----------
From: carolyn.bennett@parl.gc.ca
Date: Wed, 24 Jul 2019 17:16:07 +0000
Subject: Thank you for contacting our office
To: david.raymond.amos333@gmail.com

Thank you very much for contacting our office.  Your message has been
received and will be reviewed as soon as possible.

Please note that, due to the high volume of correspondence that we
receive, priority is given to inquiries from constituents of
Toronto-St. Paul's.  If you have not done so already, please include
your full name, address, and postal code in your message.

If you are a constituent and this is a time-sensitive matter, please
also do not hesitate to contact our constituency office by phone at
416-952-3990.  We are more than happy to assist!

If your message is regarding Crown-Indigenous Relations, it will be
forwarded to the department office.  For all future correspondence
pertaining to Crown-Indigenous Relations, we request that you please
write directly to
aadnc.minister.aandc@canada.ca<mailto:aadnc.minister.aandc@canada.ca>
or call 819-997-0002.

Thank you once again for taking the time to contact our office.  We
hope this information has been helpful, and look forward to connecting
with you again soon!

Sincerely,

Hon. Carolyn Bennett
Member of Parliament for Toronto-St. Paul's

--

Merci beaucoup d'avoir communiqué avec notre bureau. Votre message a
bien été reçu et il sera traité dès que possible.

Veuillez noter qu'en raison du volume élevé de correspondance que nous
recevons, la priorité est accordée aux demandes provenant d'habitants
de Toronto-St. Paul's. Si ce n'est pas encore fait, nous vous prions
d'inclure votre nom complet, votre adresse et votre code postal dans
votre message.

S'il s'agit d'une question urgente et que vous êtes un électeur de la
circonscription susmentionnée, n'hésitez pas à communiquer avec notre
bureau de circonscription au 416-952-3990. Nous nous ferons un plaisir
de vous aider!

Si votre message porte sur les relations Couronne-Autochtones, il sera
acheminé au bureau du ministère approprié. Pour toute autre question
au sujet des relations Couronne-Autochtones, nous vous saurions gré
d'écrire directement au ministère à l'adresse
aadnc.minister.aandc@canada.ca<mailto:aadnc.minister.aandc@canada.ca>,
ou de l'appeler au 819-997-0002.

Merci encore une fois d'avoir pris le temps de communiquer avec notre
bureau. Nous espérons que ces informations vous sont utiles, et nous
nous réjouissons à la perspective d'échanger avec vous de nouveau!

Cordialement,

L'honorable Carolyn Bennett
Députée de Toronto-St. Paul's




---------- Original message ----------
From: "Coon, David (LEG)" <David.Coon@gnb.ca>
Date: Wed, 24 Jul 2019 17:17:53 +0000
Subject: Automatic reply: YO Sandy Boucher we just talked again Correct?
To: David Amos <david.raymond.amos333@gmail.com>

Thank you for your email. / Merci pour votre courriel.

I am currently out of the office. I will be back on Monday, July 29. /
Je suis hors du bureau.  Je serai de retour le lundi 29 juillet.

I will respond as soon as possible.  / Je vous répondrai dès que possible.

If you are a constituent of Fredericton-South, please contact Taeyon
Kim at either Taeyon.Kim@gnb.ca<mailto:Taeyon.Kim@gnb.ca> or call
(506) 455-0936. / Si vous vivez à Fredericton-Sud, si-vous-plait
rejoindre Taeyon Kim au courriel
Taeyon.Kim@gnb.ca<mailto:Taeyon.Kim@gnb.ca>, ou au numéro de téléphone
(506) 455-0936.

Best Regards, /Meilleures salutations,

David Coon
MLA Fredericton South & Leader of the Green Party/
Député de Fredericton Sud et chef du Parti Vert
 
 

David Amos

<david.raymond.amos333@gmail.com>
AttachmentWed, Jul 24, 2019 at 2:09 PM
To: Sandy.Boucher@ca.gt.com, Patrick.Cunningham@ca.gt.com, jacqueline.maarse@ca.gt.com, pjacobsen@lexcanada.com, james.turk@ryerson.ca, info@acacanada.ca, info@kenrubin.ca, info@whistleblowingnetwork.org, cfe@ryerson.ca, pres@ryerson.ca, queries@pencanada.ca, uoftnews@utoronto.ca, AndrewH@whistleblower.org, TomD@whistleblower.org, info@whistleblower.org, oldmaison <oldmaison@yahoo.com>, jyoung@afn.ca, poirierm@afn.ca, dkelly@afn.ca, "carolyn.bennett" <carolyn.bennett@parl.gc.ca>, RCAANC.media.CIRNAC@canada.ca, logan.perley@cbc.ca
Cc: "David.Raymond.Amos" <David.Raymond.Amos@gmail.com>, "ron.tremblay2" <ron.tremblay2@gmail.com>, "David.Coon" <David.Coon@gnb.ca>, markandcaroline <markandcaroline@gmail.com>, "Larry.Tremblay" <Larry.Tremblay@rcmp-grc.gc.ca>, "Mark.Blakely" <Mark.Blakely@rcmp-grc.gc.ca>, "Gilles.Blinn" <Gilles.Blinn@rcmp-grc.gc.ca>, bbachrach <bbachrach@bachrachlaw.net>


https://cfe.ryerson.ca/key-resources/initiatives/cfe-whistleblowing-initiative


https://cfe.ryerson.ca/people

Founded in March 2017, the CFE Whistleblowing Initiative is a project
of the Centre for Free Expression at Ryerson University. Our mission
is to protect Canadian society by making responsible whistleblowing
possible through effective protection for Canadian whistleblowers.
This will enable Canadians to live and work with integrity and to
combat misconduct that may threaten the well-being of our communities
and our democracy.


Steering Committee

James L Turk
Director, Centre for Free Expression & Distinguished Visiting Professor
Ryerson University
Email: james.turk@ryerson.ca
Cell 613 277 0488

Centre for Free Expression
Rogers Communications Centre
80 Gould Street
Toronto, Ontario
cfe@ryerson.ca
(416) 979-5000, ext. 6396


http://kenrubin.ca/

“Ken Rubin is a master at cutting through the tangled web of Canadian
access-to-information laws to bring to light information politicians
and government bureaucrats want to hide from the public. He is a
valued Senior Fellow at Ryerson’s Centre for Free Expression where he
shares his knowledge and guides our advocacy for better laws.”

Jim Turk, Director, Center for Free Expression, Ryerson University,
December 4, 2018

Ken Rubin
212 Third Avenue,
Ottawa, Ontario,
K1S 2K3, 613-234-2808
info@kenrubin.ca

Anna Myers
Executive Director
Whistleblowing International Network (WIN)
info@whistleblowingnetwork.org


Peter Jacobsen
Founding Partner
Bersenas Jacobsen Chouest Thomson Blackburn LLP
(416) 982-3803
pjacobsen@lexcanada.com


David Hutton
Former Executive Director
Federal Accountability Initiative for Reform
https://cfe.ryerson.ca/news/cfes-david-hutton-publishes-commentary-federal-whistleblowing-report


http://acacanada.ca/board-members/

Anti-Corruption and Accountability Canada
74 Saginaw Cres.,
Ottawa, ON K2E 5N7
Ph: 343-550-2171
E-mail: info@acacanada.ca



Sandy Boucher Senior Manager
Toronto +1 416 369 7027
Sandy.Boucher@ca.gt.com

Patrick Cunningham
Fredericton +1 506 460 8424
Patrick.Cunningham@ca.gt.com


Jacqueline C. Maarse
Called to the bar: 1990 (ON)
Grant Thornton LLP
General Counsel
12th Flr.
50 Bay St.
Toronto, Ontario M5J 2Z8
Phone: 416-369-7013
Fax: 416-369-6444
Email: jacqueline.maarse@ca.gt.com





Advisory Board


Faisal Bhabha
Associate Professor
Osgoode Hall Law School, York University

Jamie Cameron
Professor of Constitutional Law
Osgoode Hall Law School

Andrew Clement
Professor Emeritus & Co-Founder Identity Privacy and Security Institute
Faculty of Information University of Toronto

David Hughes
Executive Director and Managing Editor, Content CTV News
CTV National News

Peter Jacobsen
Founding Partner
Bersenas Jacobsen Chouest Thomson Blackburn LLP

Renu Mandhane
Chief Commissioner
Ontario Human Rights Commission

Shelagh Paterson
Executive Director
Ontario Library Association

Brian Rogers
Past-President
Ad IDEM / Canadian Media Lawyers Association

Toni Samek
Chair
School of Library and Information Studies University of Alberta

Robin Sokoloski
Executive Director
Playwrights Guild of Canada

Laura Tribe
Executive Director
OpenMedia

Micheal Vonn
Policy Director
BC Civil Liberties Association

David Walmsley
Editor-in-Chief
Globe and Mail

Cara Zwibel
Director, Fundamental Freedoms Program
Canadian Civil Liberties Association

Brendan de Caires
Executive Director
PEN Canada
401 Richmond St. W., Suite 258
Toronto ON M5V 3A8
Phone: 416 703 8448
Email: queries@pencanada.ca

https://pencanada.ca/about/biographies-of-board-members/#stursberg

Board of Directors

President: Richard Stursberg

Vice-President: Neil Bissoondath

Secretary: Michael Bookman

Treasurer: Dina Marques

Chair, Writers in Exile Committee: Marina Nemat

Chair, Communications: Jennifer Lanthier
uoftnews@utoronto.ca
Can’t find what you’re looking for?
 Contact us:  416-978-0100 or
uoftnews@utoronto.ca

Chair, Membership: Suzanne DePoe

Member at Large: Emily Keeler

Member at Large: Valerie Connor

Member at Large: Nancy Jamieson

Member at Large: Scott McIntyre

Member at Large: Elise Moser

Member at Large: Omar Mouallem

Member at Large: Elana Rabinovitch

Member at Large: Devyani Saltzman


Advisory Board

Charlie Foran, Chair

David Cronenberg

Ronald Deibert

Ramin Jahanbegloo

Mark Kingwell

Naomi Klein

James Lahey

Yann Martel

Rohinton Mistry

Clayton Ruby



https://whistleblowingnetwork.org/about/

Board of Trustees are:

John Devitt (Chair of WIN) and Chief Executive of Transparency
International Ireland
Tom Devine, Legal Director, Government Accountability Project
Annegret Falter, Chair, Whistleblowers-Netzwerk
David Hutton, Senior Fellow, Centre for Free Expressions
Whistleblowing Initiative
Cathy James, Senior Legal Consultant on whistleblowing law and practice
Venkatesh Nayak, Coordinator of the Access to Information Programme,
Commonwealth Human Rights Initiative
Vladimir Radomirović, Editor-in-Chief, Pištaljka
Francesca West, Chief Executive, Protect

WIN is run by Anna Myers, Executive Directive


Tom Devine, Legal Director,
Government Accountability Project
612 K St. NW, Suite #1100
Washington DC, 20001
(202) 457-0034
info@whistleblower.org

Media Inquires:
AndrewH@whistleblower.org



info@whistleblowingnetwork.org

---------- Forwarded message ----------
From: David Amos <david.raymond.amos333@gmail.com>
Date: Tue, 13 Nov 2018 13:27:53 -0400
Subject: Dr. Mohamed LACHEMI I just called
To: liz@ryerson.ca, cfe@ryerson.ca, pres@ryerson.ca,
socialventures@ryerson.ca, "pablo.rodriguez"
<pablo.rodriguez@parl.gc.ca>, "Frank.McKenna" <Frank.McKenna@td.com>,
"Melanie.Joly" <Melanie.Joly@parl.gc.ca>, Newsroom
<Newsroom@globeandmail.com>, news <news@kingscorecord.com>,
"Larry.Tremblay" <Larry.Tremblay@rcmp-grc.gc.ca>, "Gilles.Blinn"
<Gilles.Blinn@rcmp-grc.gc.ca>
Cc: motomaniac333 <motomaniac333@gmail.com>, "terry.seguin"
<terry.seguin@cbc.ca>, Michel.Carrier@gnb.ca, "kris.austin"
<kris.austin@gnb.ca>, oldmaison <oldmaison@yahoo.com>, jyoung@afn.ca,
poirierm@afn.ca, dkelly@afn.ca

LACHEMI, Dr. Mohamed
Department: President's Office
Title: President and Vice-Chancellor
Extension: 5002
Email: pres@ryerson.ca


https://cfe.ryerson.ca/contact

Centre for Free Expression
Rogers Communications Centre
80 Gould Street
Toronto, Ontario
cfe@ryerson.ca
(416) 979-5000, ext. 6396


http://www.legalinnovationzone.ca/
Legal Innovation Zone at Ryerson University
10 Dundas St East, 1002
Toronto, ON M5B 2G9
liz@ryerson.ca
416.848.1202



Social Ventures Zone
Ryerson University, KHS 45
350 Victoria St.
Toronto, Ontario M5B 2K3
socialventures@ryerson.ca
416-979-5000 x7255 /

https://www.ryerson.ca/svz/projects/alumni/AccessNow/

Founder: Maayan Ziv

Website: http://accessnow.me/, external link

With AccessNow, Maayan turned personal necessity into proactive
entrepreneurial opportunity. Frustrated by the repetitive process of
businesses claiming to be wheelchair accessible only to discover she
had no access upon arrival, Maayan created AccessNow.

Launched during the Summer 2015 Parapan Games in Toronto, AccessNow is
an application that uses crowdsourcing to collect and share the
accessibility status of locations such as restaurants and hotels,
office buildings, public spaces and tourist attractions. Users can
search for a location’s level of accessibility (accessible, partially
accessible, patio access only, not accessible) or can add information
about a new location. Maayan notes that 4 million Canadians live a
disability. Accessibility barriers can also effect the elderly,
parents with strollers, individuals with temporary injuries and many
others.

More than 2,600 locations in over 100 cities have been pinned so far
to the AccessNow map, with new locations being added every day. Maayan
hopes to widen the breadth of user information, such as locations that
offer braille for individuals with a visual impairment and noise
decibel levels for individuals with autism. It’s all about community
engagement to share information that benefits everyone.

Maayan exemplifies the true meaning of inclusivity and empowerment.
Through AccessNow, Maayan is not just opening doors for people with
disabilities, she is changing the discussion about what accessibility
means, for all people.

"When you create accessibility at your business, you open your doors
to a much larger population of people that you might not have been
able to cater to before. And that’s not just on a humanitarian level;
that’s just good business."


Advisory Council on Jobs and the Visitor Economy

From: Innovation, Science and Economic Development Canada

The Advisory Council on Jobs and the Visitor Economy consists of
business owners, entrepreneurs, tourism operators and professionals
who recognize the economic importance of the tourism sector. The
Council will identify important issues facing the tourism sector in
Canada. It will also recommend new ways to increase Canadian tourism
opportunities and competitiveness globally.

In developing the Government of Canada's new Federal Strategy on Jobs
and the Visitor Economy, Mélanie Joly, Minister of Tourism, Official
Languages and La Francophonie, will also count on the support and
expertise of Mr. Dominic Barton, Global Managing Partner Emeritus of
McKinsey, as well as Ben Cowan-Dewar, Chair of Destination Canada.

The Minister and the Department will continue to work closely with
national associations like the Tourism Industry Association of Canada,
the Indigenous Tourism Association of Canada, as well as with other
stakeholders and LGBTQ2 groups to benefit from their knowledge and
expertise as the Strategy is being developed.
News
November 12, 2018: Minister Joly creates the Advisory Council on Jobs
and the Visitor Economy to maximize Canada's tourism potential
Advisory Council members
Frank McKenna (Chair)

Frank McKenna was appointed Deputy Chair of TD Bank Group on May 1,
2006. He is responsible for supporting the Bank in its customer
acquisition strategy, particularly in the area of Wholesale and
Commercial Banking.

Frank has held numerous leadership positions in both the public and
private sector. For a decade (1987–1997) he was Premier of New
Brunswick, having earned three consecutive majority governments,
including the historic victory in 1987 of all 58 seats in the
legislature. The McKenna government significantly improved the
province's standard of living and quality of life. Among its
accomplishments, it balanced budgets, pioneered e-government services,
attracted innovative industry clusters and improved educational
outcomes.

Frank also played a central role on the national stage, where among
other initiatives, he became a lead advocate for the Canada-US Free
Trade Agreement. Prime Minister Martin nominated Frank as Canadian
Ambassador to the United States of America in 2005, where he was
charged to navigate contentious bilateral issues related to trade and
security.

In 2006, Frank resigned this position upon change of national
government. In the private sector, Frank is in wide demand as a
corporate director. Currently he is the Chairman of Brookfield Asset
Management and is on the board of Canadian Natural Resources. He has
also been Chairman of the Board of CanWest Global and served on the
Boards of Noranda, Shoppers Drug Mart and General Motors.

Frank is a graduate of St. Francis Xavier University as well as
Queen's University, where he completed his post-graduate degree in
political science and the University of New Brunswick Law School. He
was appointed to the Order of Canada in 2008 and is the recipient of
fourteen honourary doctorates.
Raymond Bachand

Quebec's chief negotiator for the NAFTA renegotiation since July 2017
and strategic advisor to Norton Rose Fulbright Canada since January
2014, Raymond Bachand is also President of the Institut du Québec, a
joint venture of the Conference Board of Canada and HEC Montréal.
Director of Transat and National Bank of Canada, he also acted as
Chairman of the Board of Tourisme Montréal from June 2014 to June
2018.

Liberal member for Outremont elected to the Québec National Assembly
(2005-2013), he has served as Minister of Economic Development,
Innovation and Export Trade, Minister of Tourism, Minister responsible
for the Montréal region, Minister of Finance, as well as Minister of
Revenue.

During the past 25 years, Raymond Bachand held various senior
management positions in the private sector, including as
vice-president of Métro-Richelieu and Culinar, and as chairman and CEO
of Fonds de solidarité FTQ and SECOR. He was a member of more than 10
boards of directors, and volunteered in numerous social and cultural
events and foundations. Member of the Quebec Bar since 1970, he also
holds a master's degree and a doctorate in Business Administration
from the Harvard Business School.
Chief Darcy Bear

Chief Bear has been widely-recognized for his economic, business and
cultural achievements. He was a recipient of the Commemorative Medal
for the Centennial of Saskatchewan in 2005, he was named one of the
"Ten Most Influential People" by Saskatchewan Business Magazine and
was awarded the CANDO "Economic Developer of the Year" in 2006.

In 2009, the Federation of Saskatchewan Indian Nations awarded Chief
Bear the Circle of Honour Award for Community-Based First Nation
Business. In December 2011, Chief Bear received the Saskatchewan Order
of Merit, the highest recognition given to residents of the province.
On January 25, 2012, Whitecap Dakota First Nation signed the Framework
Agreement for Self-Governance, which kick-started Whitecap's journey
towards self-governance. On May 23, 2012, Chief Bear was honoured with
the prestigious Diamond Jubilee Medal, reflecting his commitment to
service. In 2013, he was named an Inaugural Grandey Leadership
Honouree, and the City of Saskatoon also bestowed a municipal park in
his honour.

The 2014 Throne Speech in the provincial Legislature recognized Chief
Bear's "progressive leadership." Most recently, he was the recipient
of an Honorary Doctor of Laws Degree from the University of
Saskatchewan in the fall of 2014. Chief Bear was instrumental in
developing a self-governing Land Code, which created a
business-friendly environment on Whitecap lands, complete with a land
tenure system, commercial infrastructure and a real-property tax law.
Whitecap now serves as a national example of positive community
development and heightened self-determination. To date there has been
approximately $100 million in capital investment in the community and
an unemployment rate reduction from 70 per cent to 5 per cent
Jerry Dias

Jerry Dias was elected at the UNIFOR Founding Convention on August 31,
2013 as the first National President. He is an experienced and trusted
negotiator and organizer, taking on corporate giants from General
Motors to Boeing to Coca-Cola. Jerry is a committed trade unionist,
focused on the needs of local union leaders and rank-and-file members.
His dedication has earned him the trust of members and shop floor
bargaining committees right across the country. Jerry served as an
assistant to the CAW National President, a post that he held under two
presidents since 2007.

Jerry began his work life in 1978 at then de Havilland Aircraft (now
Bombardier Aerospace) in Toronto. He was elected shop steward later
that year in what would become a lifelong dedication to the labour
movement. As plant chair in 1985, Jerry led the work stoppage that
resulted in the current day national Workplace Hazardous Materials
Information System (WHMIS) – which includes the right to know about
dangerous materials. He also fought against the sell-off of de
Havilland, which would have resulted in a plant closure. Jerry was
also elected local union president at CAW Local 112, before being
appointed to the union's national staff as the aerospace sector
coordinator in 1993.

Over the last three years, Jerry has taken on the issue of violence
against women through his participation, along with his son Jordan, in
the Hope in High Heels walk. Jerry is the top fundraiser – helping to
provide a large chunk of the operating budget of Halton Women's Place,
a women's shelter and centre in Burlington, Ontario.
Dr. Rachel Dodds

Rachel is passionate about seeing change and wishes to see the tourism
industry become more sustainable. Rachel has over 20 years of
experience in the tourism industry and provided business advice and
research to government bodies, charities, NGOs and private sector
organizations worldwide. She runs her own boutique consultancy firm,
Sustaining Tourism, and is also a Professor at the Ted Rogers School
of Hospitality and Tourism Management at Ryerson University in Canada.

Rachel holds a PhD in sustainable tourism and policy from the UK and a
Masters degree in tourism and business administration from Australia.
She has lived and worked in four continents and travelled to over 80
countries.
Liza Frulla

Through her considerable experience in marketing, politics and media
communications, Liza Frulla, P.C., O.Q., shares her great passion for
public affairs and the media, as well as her vast knowledge of
political processes.

Her life is a succession of firsts: First woman sports journalist in
the history of Quebec’s electronic media; first woman Marketing
Director of a major Canadian brewer, Labatt Breweries; first woman to
hold the position of Executive Director at CKAC, Canada’s most
important French radio station at the time; first person (woman) to
hold the positions of Minister of Culture and Communications at the
National Assembly and Minister of Canadian Heritage in Ottawa, which
makes her the only Canadian to have officially held cultural
responsibilities at both the provincial and federal levels of
government.

Policy analyst, host, commentator, author, coauthor of a political
essay with Louise Beaudoin and sought-after speaker, Liza Frulla has
been a part of every debate currently shaping our society. Since
August 2015, she has served as Executive Director of Quebec’s Institut
de tourisme et d’hôtellerie.

Liza Frulla is a member of the Queen’s Privy Council, an officer of
the Ordre national du Québec, a member of the Order of Canada, a first
companion of the Ordre des Arts et des Lettres du Québec and an
officer of the Ordre de la Pléiade.
Pamela Gross

Pamela is an Inuinnaq (Copper Inuk) from Cambridge Bay, Nunavut. She
is the Hivulliqpaam Aulapkaiyi (Executive Director) of the
Pitquhirnikkut Ilihautiniq / Kitikmeot Heritage Society which is a
non-profit organization that runs the May Hakongak Community Library
and Cultural centre. The grassroots organization has been in operation
for over 22 years and has been the Territories longest serving Museum,
Archives, Library and Research centre.

Pam is a is a graduate of Nunavut Sivuniksavut, an Inuit Studies
program and has a BA in Anthropology and Aboriginal Studies from
Carleton University. Pam’s passion is in the cultural sector and
ambassador and advocate for her people. Pam is a Trustee for the Inuit
Heritage Trust and a Board of Directors for the Nunavut Sivuniksavut
Program. Pamela has also been driven to serve her community and is the
Mayor of Cambridge Bay.
David Gunawan

David Gunawan is, above and beyond all else, the paterfamilias at
Farmer's Apprentice. He began his culinary career working in the
kitchen at a West Lafayette brewpub while pursuing his degree in
environmental engineering at Purdue University. He earned his stripes
in back-of-house roles under acclaimed chefs such as Chris Nugent at
Les Nomades and Carrie Nahabedian at Michelin-starred Naha in Chicago
before landing in Vancouver — where he made stops at West and Maenam.

In 2011, he travelled to Europe and worked in several progressive
establishments such as In De Wulf in Belgium, Relae and Dragsholm
Castle in Denmark. In 2012 he returned to Vancouver and launched the
farm-to-table staple known as Farmer's Apprentice. Gunawan's abiding
affinity for sourcing the best fresh, seasonal ingredients by
supporting local farms, pastures and providers led Farmer's Apprentice
to be ranked No. 2 on enRoute Magazine's list of Canada's Best New
Restaurants 2014, the same year the restaurant also swept the podium
with nods for Best New Restaurant, Best Casual Restaurant and
Restaurant of the Year at the 25th Annual Vancouver Magazine
Restaurant Awards.

In 2015, Gunawan opened South Granville Wine Bar Grapes & Soda next
door to Farmer's Apprentice and Royal Dinette in Downtown Vancouver,
with each restaurant further reflecting Gunawan's innovative,
artisanal and locavore-forward focus. In 2016, Gunawan was named Chef
of the Year at the annual Vancouver Magazine Restaurant Awards. In
2018 Grapes & Soda won the best bar at the annual Vancouver Magazine
Restaurant Awards.
Lawreen Reid

Co-owner and Proprietor of the Seaport Hotel in Churchill, Manitoba.
(More information to come)
Kathleen Taylor

Kathleen (Katie) Taylor is Chair of the Board of RBC. She has served
on the Board since 2001, where she has chaired the Human Resources and
Corporate Governance Committees, and served on the Audit and Risk
Committees. She is also Chair of the Board of the Sick Kids
Foundation, a member of the Board of Trustees for the Hospital for
Sick Children and a Co-Chair of the SickKids Capital Campaign.

Ms. Taylor is a director of Air Canada and a member of its Audit,
Finance and Risk, Human Resources, and Governance and Nominating
Committees. She is also the Vice-Chair of the Adecco Group and a
director of the Canada Pension Plan Investment Board, where she serves
on the Audit and Human Resources Committees. Ms. Taylor is the former
President and Chief Executive Officer of Four Seasons Hotels and
Resorts. Her many accolades for business achievement include the
Schulich School of Business Award for Outstanding Executive Leadership
and the inaugural Medal for Career Achievement from the Hennick Centre
for Business and Law at York University. She has been inducted into
the Canadian Marketing Hall of Legends and was named to Canada's Most
Powerful Women Hall of Fame by the Women's Executive Network (WXN)
after being honoured by WXN in 2011, 2014, 2016 and 2017.

Ms. Taylor has an MBA and an Honorary Doctorate of Laws from the
Schulich School of Business and a law degree from Osgoode Hall Law
School and a Bachelor of Arts (Honours) from the University of
Toronto. She also received an Honorary Doctorate of Laws from McGill
University and Trent University and an Honorary Doctorate of Humane
Letters from Mount Saint Vincent University.
Maayan Ziv

Maayan Ziv is an activist, a photographer and an entrepreneur based in
Toronto, Canada. From a young age, Maayan challenged norms and worked
within her community to increase awareness of disability issues and
improve accessibility. Living with Muscular Dystrophy, Maayan is a
passionate and relentless advocate for creating a more accessible
world.

In 2015, Maayan founded AccessNow, a crowdsourced app to map the
accessibility status of locations worldwide. She has since been a
regular media commentator in the media on topics such as disability
and inclusion. In 2016, Maayan received the City of Toronto Access
Award and the David C. Onley Leadership in Accessibility Award in
recognition of her innovative solutions and commitment to improving
the lives of people of all abilities.

Maayan also sits on the boards of the Toronto Arts Council and the
Centre for Independent Living in Toronto. She earned a Bachelor's
degree in Radio and Television Arts and a Master's degree in Digital
Media at Ryerson University.

Date modified:
    2018-11-11


https://www.newswire.ca/news-releases/first-nations-priorities-require-sustained-attention-and-action-by-new-federal-cabinet---afn-national-chief-688607551.html

First Nations Priorities Require Sustained Attention and Action by New
Federal Cabinet - AFN National Chief

News provided by
Assembly of First Nations       

Jul 19, 2018, 08:52 ET


Prime Minister Justin Trudeau announced changes to the federal cabinet
at Rideau Hall in Ottawa yesterday. Changes impact 10 members of
cabinet. It was noted that Minister Pablo Rodriguez is replacing
Mélanie Joly as Minister of Heritage and Multiculturalism. That
Ministry has been overseeing work with First Nations and Indigenous
peoples on the Indigenous Languages Initiative and the Indigenous
Languages Act. As well, Minister Carolyn Bennett is now Minister of
Crown-Indigenous Relations, with the Northern Affairs portfolio under
Minister Dominic Leblanc.


For further information: Jenna Young Castro, AFN Communications
Officer, 613-241-6789 ext 201, 613-314-8157 (cell), jyoung@afn.ca;
Monica Poirier, Bilingual Communications Officer, Assembly of First
Nations, 613-241-6789 ext. 382, 613-292-0857, poirierm@afn.ca

Don Kelly. Director – Communications. Email: dkelly@afn.ca. Ph: 613-241-6789
Ext. 200. Toll-Free: 1-866-869-6789. Fax: 613-241-5808.


https://davidraymondamos3.blogspot.com/2018/11/attn-minister-pablo-rodriguez-why-does.html

Monday, 12 November 2018
ATTN Minister Pablo Rodriguez Why does CBC and VIAFOURA and their
client "Samuel Porter" aka "Harold Benson" practice libel against me
Imagine doing such a thing to their former boss Minister Joly N'esy
Pas?




---------- Original message ----------
From: Newsroom <newsroom@globeandmail.com>
Date: Tue, 13 Nov 2018 02:59:48 +0000
Subject: Automatic reply: ATTN Minister Pablo Rodriguez Why does CBC
and VIAFOURA and their client "Samuel Porter" aka "Harold Benson"
practice libel against me
To: David Amos <motomaniac333@gmail.com>

Thank you for contacting The Globe and Mail.


Monday, 12 November 2018
Methinks Mr Trump and his new Attorney General know more about Canada
and Frank McKenna in particular when he was our man in Washington
N'esy Pas?
https://twitter.com/DavidRayAmos/with_replies


David Raymond Amos‏ @DavidRayAmos
Replying to @DavidRayAmos @Kathryn98967631 and  49 others
Methinks if folks only knew the LIEbrano lawyers Franky Boy McKenna
and Melanie Joly as well as I do they would easily understand what a
monumental joke this is on us all N'esy Pas?

https://davidraymondamos3.blogspot.com/2018/11/methinks-mr-trump-and-his-new-attorney.html


 #nbpoli #cdnpoli


https://www.cbc.ca/news/politics/trudeau-tourism-canada-election-1.4900070


https://davidraymondamos3.blogspot.com/2018/11/attn-minister-pablo-rodriguez-why-does.html



Liberals planning national tourism strategy as part of election-year
economic pitch



1035 Comments
 Commenting is now closed for this story.

Charles Beale
Content disabled.
Would this "pitch" be classified as a unicorn or a rainbow?

You realize this is just the liberals grasping at straws.


David Amos
@Scott Norman "You realize this is just the liberals grasping at straws."

Methinks if folks knew the lawyers Frank McKenna and Melanie Joly as
well as I do then they would easily understand what a monumental joke
this is to me N'esy Pas?

Richard Sharp
@Scott Norman

The Lib government is leaving no stone unturned in its efforts to grow
the middle class. You must have noticed. Most Canadians have.

David Amos
@Richard Sharp Welcome back to the Circus


---------- Forwarded message ----------
From: David Amos <motomaniac333@gmail.com>
Date: Thu, 11 Jan 2018 11:21:16 -0400
Subject: James Turk at Free Expression did not pick his phones so I
called the Snobby Hong Kong dude Sandy Boucher and he certainly
remembered me as I spoke of the Supreme Court
To: Sandy.Boucher@ca.gt.com, "jacqueline.maarse"
<jacqueline.maarse@ca.gt.com>, stephen.davidson@saintjohn.ca,
jan.jensen@justice.gc.ca, mcu@justice.gc.ca, "Furey, John"
<jfurey@nbpower.com>, Larry.Tremblay@rcmp-grc.gc.ca, washington field
<washington.field@ic.fbi.gov>, "allan.cutler"
<allan.cutler@canadians4accountability.org>, david
<david@fairwhistleblower.ca>, cfe@ryerson.ca, Mary.Lynk@cbc.ca,
Ideas.Proposals@cbc.ca, "ht.lacroix" <ht.lacroix@cbc.ca>,
"hon.melanie.joly" <hon.melanie.joly@canada.ca>, "Bill.Morneau"
<Bill.Morneau@canada.ca>, wharrison <wharrison@nbpower.com>,
"len.hoyt" <len.hoyt@mcinnescooper.com>, ecdesmond
<ecdesmond@nbeub.ca>, "Senator.Sinclair"
<Senator.Sinclair@sen.parl.gc.ca>, dayja <dayja@sen.parl.gc.ca>,
"wayne.easter" <wayne.easter@parl.gc.ca>, "Diane.Lebouthillier"
<Diane.Lebouthillier@cra-arc.gc.ca>, George J Russell TIGTA
<j.Russell.George@tigta.treas.gov>, "mark.vespucci"
<mark.vespucci@ci.irs.gov>, "dean.buzza" <dean.buzza@rcmp-grc.gc.ca>
Cc: David Amos <david.raymond.amos@gmail.com>, ethics-ethique
<ethics-ethique@rcmp-grc.gc.ca>, "Liliana.Longo"
<Liliana.Longo@rcmp-grc.gc.ca>, "hon.ralph.goodale"
<hon.ralph.goodale@canada.ca>, postur <postur@for.is>, smari
<smari@immi.is>, editor <editor@wikileaks.org>, mcohen
<mcohen@trumporg.com>, briangallant10 <briangallant10@gmail.com>,
"brian.gallant" <brian.gallant@gnb.ca>, andre <andre@jafaust.com>,
jbosnitch <jbosnitch@gmail.com>, "dominic.leblanc"
<dominic.leblanc@nb.aibn.com>, "David.Coon" <David.Coon@gnb.ca>,
"guy.caron" <guy.caron@parl.gc.ca>, "andrew.scheer"
<andrew.scheer@parl.gc.ca>

http://davidraymondamos3.blogspot.ca/2017/09/cbc-says-suppressing-unwanted-views.html

Thursday, 28 September 2017

CBC says Suppressing unwanted views never works Survey Says???


http://davidraymondamos3.blogspot.ca/2017/11/federal-court-of-appeal-finally-makes.html

Sunday, 19 November 2017

Federal Court of Appeal Finally Makes The BIG Decision And Publishes
It Now The Crooks Cannot Take Back Ticket To Try Put My Matter Before
The Supreme Court

https://decisions.fct-cf.gc.ca/fca-caf/decisions/en/item/236679/index.do


Federal Court of Appeal Decisions

Amos v. Canada
Court (s) Database

Federal Court of Appeal Decisions
Date

2017-10-30
Neutral citation

2017 FCA 213
File numbers

A-48-16
Date: 20171030

Docket: A-48-16
Citation: 2017 FCA 213
CORAM:

WEBB J.A.
NEAR J.A.
GLEASON J.A.


BETWEEN:
DAVID RAYMOND AMOS
Respondent on the cross-appeal
(and formally Appellant)
and
HER MAJESTY THE QUEEN
Appellant on the cross-appeal
(and formerly Respondent)
Heard at Fredericton, New Brunswick, on May 24, 2017.
Judgment delivered at Ottawa, Ontario, on October 30, 2017.
REASONS FOR JUDGMENT BY:

THE COURT



Date: 20171030

Docket: A-48-16
Citation: 2017 FCA 213
CORAM:

WEBB J.A.
NEAR J.A.
GLEASON J.A.


BETWEEN:
DAVID RAYMOND AMOS
Respondent on the cross-appeal
(and formally Appellant)
and
HER MAJESTY THE QUEEN
Appellant on the cross-appeal
(and formerly Respondent)
REASONS FOR JUDGMENT BY THE COURT

I.                    Introduction

[1]               On September 16, 2015, David Raymond Amos (Mr. Amos)
filed a 53-page Statement of Claim (the Claim) in Federal Court
against Her Majesty the Queen (the Crown). Mr. Amos claims $11 million
in damages and a public apology from the Prime Minister and Provincial
Premiers for being illegally barred from accessing parliamentary
properties and seeks a declaration from the Minister of Public Safety
that the Canadian Government will no longer allow the Royal Canadian
Mounted Police (RCMP) and Canadian Forces to harass him and his clan
(Claim at para. 96).

[2]               On November 12, 2015 (Docket T-1557-15), by way of a
motion brought by the Crown, a prothonotary of the Federal Court (the
Prothonotary) struck the Claim in its entirety, without leave to
amend, on the basis that it was plain and obvious that the Claim
disclosed no reasonable claim, the Claim was fundamentally vexatious,
and the Claim could not be salvaged by way of further amendment (the
Prothontary’s Order).


[3]               On January 25, 2016 (2016 FC 93), by way of Mr.
Amos’ appeal from the Prothonotary’s Order, a judge of the Federal
Court (the Judge), reviewing the matter de novo, struck all of Mr.
Amos’ claims for relief with the exception of the claim for damages
for being barred by the RCMP from the New Brunswick legislature in
2004 (the Federal Court Judgment).


[4]               Mr. Amos appealed and the Crown cross-appealed the
Federal Court Judgment. Further to the issuance of a Notice of Status
Review, Mr. Amos’ appeal was dismissed for delay on December 19, 2016.
As such, the only matter before this Court is the Crown’s
cross-appeal.


II.                 Preliminary Matter

[5]               Mr. Amos, in his memorandum of fact and law in
relation to the cross-appeal that was filed with this Court on March
6, 2017, indicated that several judges of this Court, including two of
the judges of this panel, had a conflict of interest in this appeal.
This was the first time that he identified the judges whom he believed
had a conflict of interest in a document that was filed with this
Court. In his notice of appeal he had alluded to a conflict with
several judges but did not name those judges.

[6]               Mr. Amos was of the view that he did not have to
identify the judges in any document filed with this Court because he
had identified the judges in various documents that had been filed
with the Federal Court. In his view the Federal Court and the Federal
Court of Appeal are the same court and therefore any document filed in
the Federal Court would be filed in this Court. This view is based on
subsections 5(4) and 5.1(4) of the Federal Courts Act, R.S.C., 1985,
c. F-7:


5(4) Every judge of the Federal Court is, by virtue of his or her
office, a judge of the Federal Court of Appeal and has all the
jurisdiction, power and authority of a judge of the Federal Court of
Appeal.
[…]

5(4) Les juges de la Cour fédérale sont d’office juges de la Cour
d’appel fédérale et ont la même compétence et les mêmes pouvoirs que
les juges de la Cour d’appel fédérale.
[…]
5.1(4) Every judge of the Federal Court of Appeal is, by virtue of
that office, a judge of the Federal Court and has all the
jurisdiction, power and authority of a judge of the Federal Court.

5.1(4) Les juges de la Cour d’appel fédérale sont d’office juges de la
Cour fédérale et ont la même compétence et les mêmes pouvoirs que les
juges de la Cour fédérale.


[7]               However, these subsections only provide that the
judges of the Federal Court are also judges of this Court (and vice
versa). It does not mean that there is only one court. If the Federal
Court and this Court were one Court, there would be no need for this
section.
[8]               Sections 3 and 4 of the Federal Courts Act provide that:
3 The division of the Federal Court of Canada called the Federal Court
— Appeal Division is continued under the name “Federal Court of
Appeal” in English and “Cour d’appel fédérale” in French. It is
continued as an additional court of law, equity and admiralty in and
for Canada, for the better administration of the laws of Canada and as
a superior court of record having civil and criminal jurisdiction.

3 La Section d’appel, aussi appelée la Cour d’appel ou la Cour d’appel
fédérale, est maintenue et dénommée « Cour d’appel fédérale » en
français et « Federal Court of Appeal » en anglais. Elle est maintenue
à titre de tribunal additionnel de droit, d’equity et d’amirauté du
Canada, propre à améliorer l’application du droit canadien, et
continue d’être une cour supérieure d’archives ayant compétence en
matière civile et pénale.
4 The division of the Federal Court of Canada called the Federal Court
— Trial Division is continued under the name “Federal Court” in
English and “Cour fédérale” in French. It is continued as an
additional court of law, equity and admiralty in and for Canada, for
the better administration of the laws of Canada and as a superior
court of record having civil and criminal jurisdiction.

4 La section de la Cour fédérale du Canada, appelée la Section de
première instance de la Cour fédérale, est maintenue et dénommée «
Cour fédérale » en français et « Federal Court » en anglais. Elle est
maintenue à titre de tribunal additionnel de droit, d’equity et
d’amirauté du Canada, propre à améliorer l’application du droit
canadien, et continue d’être une cour supérieure d’archives ayant
compétence en matière civile et pénale.


[9]               Sections 3 and 4 of the Federal Courts Act create
two separate courts – this Court (section 3) and the Federal Court
(section 4). If, as Mr. Amos suggests, documents filed in the Federal
Court were automatically also filed in this Court, then there would no
need for the parties to prepare and file appeal books as required by
Rules 343 to 345 of the Federal Courts Rules, SOR/98-106 in relation
to any appeal from a decision of the Federal Court. The requirement to
file an appeal book with this Court in relation to an appeal from a
decision of the Federal Court makes it clear that the only documents
that will be before this Court are the documents that are part of that
appeal book.


[10]           Therefore, the memorandum of fact and law filed on
March 6, 2017 is the first document, filed with this Court, in which
Mr. Amos identified the particular judges that he submits have a
conflict in any matter related to him.


[11]           On April 3, 2017, Mr. Amos attempted to bring a motion
before the Federal Court seeking an order “affirming or denying the
conflict of interest he has” with a number of judges of the Federal
Court. A judge of the Federal Court issued a direction noting that if
Mr. Amos was seeking this order in relation to judges of the Federal
Court of Appeal, it was beyond the jurisdiction of the Federal Court.
Mr. Amos raised the Federal Court motion at the hearing of this
cross-appeal. The Federal Court motion is not a motion before this
Court and, as such, the submissions filed before the Federal Court
will not be entertained. As well, since this was a motion brought
before the Federal Court (and not this Court), any documents filed in
relation to that motion are not part of the record of this Court.


[12]           During the hearing of the appeal Mr. Amos alleged that
the third member of this panel also had a conflict of interest and
submitted some documents that, in his view, supported his claim of a
conflict. Mr. Amos, following the hearing of his appeal, was also
afforded the opportunity to provide a brief summary of the conflict
that he was alleging and to file additional documents that, in his
view, supported his allegations. Mr. Amos submitted several pages of
documents in relation to the alleged conflicts. He organized the
documents by submitting a copy of the biography of the particular
judge and then, immediately following that biography, by including
copies of the documents that, in his view, supported his claim that
such judge had a conflict.


[13]           The nature of the alleged conflict of Justice Webb is
that before he was appointed as a Judge of the Tax Court of Canada in
2006, he was a partner with the law firm Patterson Law, and before
that with Patterson Palmer in Nova Scotia. Mr. Amos submitted that he
had a number of disputes with Patterson Palmer and Patterson Law and
therefore Justice Webb has a conflict simply because he was a partner
of these firms. Mr. Amos is not alleging that Justice Webb was
personally involved in or had any knowledge of any matter in which Mr.
Amos was involved with Justice Webb’s former law firm – only that he
was a member of such firm.


[14]           During his oral submissions at the hearing of his
appeal Mr. Amos, in relation to the alleged conflict for Justice Webb,
focused on dealings between himself and a particular lawyer at
Patterson Law. However, none of the documents submitted by Mr. Amos at
the hearing or subsequently related to any dealings with this
particular lawyer nor is it clear when Mr. Amos was dealing with this
lawyer. In particular, it is far from clear whether such dealings were
after the time that Justice Webb was appointed as a Judge of the Tax
Court of Canada over 10 years ago.


[15]           The documents that he submitted in relation to the
alleged conflict for Justice Webb largely relate to dealings between
Byron Prior and the St. John’s Newfoundland and Labrador office of
Patterson Palmer, which is not in the same province where Justice Webb
practiced law. The only document that indicates any dealing between
Mr. Amos and Patterson Palmer is a copy of an affidavit of Stephen May
who was a partner in the St. John’s NL office of Patterson Palmer. The
affidavit is dated January 24, 2005 and refers to a number of e-mails
that were sent by Mr. Amos to Stephen May. Mr. Amos also included a
letter that is addressed to four individuals, one of whom is John
Crosbie who was counsel to the St. John’s NL office of Patterson
Palmer. The letter is dated September 2, 2004 and is addressed to
“John Crosbie, c/o Greg G. Byrne, Suite 502, 570 Queen Street,
Fredericton, NB E3B 5E3”. In this letter Mr. Amos alludes to a
possible lawsuit against Patterson Palmer.
[16]           Mr. Amos’ position is that simply because Justice Webb
was a lawyer with Patterson Palmer, he now has a conflict. In Wewaykum
Indian Band v. Her Majesty the Queen, 2003 SCC 45, [2003] 2 S.C.R.
259, the Supreme Court of Canada noted that disqualification of a
judge is to be determined based on whether there is a reasonable
apprehension of bias:
60        In Canadian law, one standard has now emerged as the
criterion for disqualification. The criterion, as expressed by de
Grandpré J. in Committee for Justice and Liberty v. National Energy
Board, …[[1978] 1 S.C.R. 369, 68 D.L.R. (3d) 716], at p. 394, is the
reasonable apprehension of bias:
… the apprehension of bias must be a reasonable one, held by
reasonable and right minded persons, applying themselves to the
question and obtaining thereon the required information. In the words
of the Court of Appeal, that test is "what would an informed person,
viewing the matter realistically and practically -- and having thought
the matter through -- conclude. Would he think that it is more likely
than not that [the decision-maker], whether consciously or
unconsciously, would not decide fairly."

[17]           The issue to be determined is whether an informed
person, viewing the matter realistically and practically, and having
thought the matter through, would conclude that Mr. Amos’ allegations
give rise to a reasonable apprehension of bias. As this Court has
previously remarked, “there is a strong presumption that judges will
administer justice impartially” and this presumption will not be
rebutted in the absence of “convincing evidence” of bias (Collins v.
Canada, 2011 FCA 140 at para. 7, [2011] 4 C.T.C. 157 [Collins]. See
also R. v. S. (R.D.), [1997] 3 S.C.R. 484 at para. 32, 151 D.L.R.
(4th) 193).

[18]           The Ontario Court of Appeal in Rando Drugs Ltd. v.
Scott, 2007 ONCA 553, 86 O.R. (3d) 653 (leave to appeal to the Supreme
Court of Canada refused, 32285 (August 1, 2007)), addressed the
particular issue of whether a judge is disqualified from hearing a
case simply because he had been a member of a law firm that was
involved in the litigation that was now before that judge. The Ontario
Court of Appeal determined that the judge was not disqualified if the
judge had no involvement with the person or the matter when he was a
lawyer. The Ontario Court of Appeal also explained that the rules for
determining whether a judge is disqualified are different from the
rules to determine whether a lawyer has a conflict:
27        Thus, disqualification is not the natural corollary to a
finding that a trial judge has had some involvement in a case over
which he or she is now presiding. Where the judge had no involvement,
as here, it cannot be said that the judge is disqualified.


28        The point can rightly be made that had Mr. Patterson been
asked to represent the appellant as counsel before his appointment to
the bench, the conflict rules would likely have prevented him from
taking the case because his firm had formerly represented one of the
defendants in the case. Thus, it is argued how is it that as a trial
judge Patterson J. can hear the case? This issue was considered by the
Court of Appeal (Civil Division) in Locabail (U.K.) Ltd. v. Bayfield
Properties Ltd., [2000] Q.B. 451. The court held, at para. 58, that
there is no inflexible rule governing the disqualification of a judge
and that, "[e]verything depends on the circumstances."


29        It seems to me that what appears at first sight to be an
inconsistency in application of rules can be explained by the
different contexts and in particular, the strong presumption of
judicial impartiality that applies in the context of disqualification
of a judge. There is no such presumption in cases of allegations of
conflict of interest against a lawyer because of a firm's previous
involvement in the case. To the contrary, as explained by Sopinka J.
in MacDonald Estate v. Martin (1990), 77 D.L.R. (4th) 249 (S.C.C.),
for sound policy reasons there is a presumption of a disqualifying
interest that can rarely be overcome. In particular, a conclusory
statement from the lawyer that he or she had no confidential
information about the case will never be sufficient. The case is the
opposite where the allegation of bias is made against a trial judge.
His or her statement that he or she knew nothing about the case and
had no involvement in it will ordinarily be accepted at face value
unless there is good reason to doubt it: see Locabail, at para. 19.


30        That brings me then to consider the particular circumstances
of this case and whether there are serious grounds to find a
disqualifying conflict of interest in this case. In my view, there are
two significant factors that justify the trial judge's decision not to
recuse himself. The first is his statement, which all parties accept,
that he knew nothing of the case when it was in his former firm and
that he had nothing to do with it. The second is the long passage of
time. As was said in Wewaykum, at para. 85:
            To us, one significant factor stands out, and must inform
the perspective of the reasonable person assessing the impact of this
involvement on Binnie J.'s impartiality in the appeals. That factor is
the passage of time. Most arguments for disqualification rest on
circumstances that are either contemporaneous to the decision-making,
or that occurred within a short time prior to the decision-making.
31        There are other factors that inform the issue. The Wilson
Walker firm no longer acted for any of the parties by the time of
trial. More importantly, at the time of the motion, Patterson J. had
been a judge for six years and thus had not had a relationship with
his former firm for a considerable period of time.


32        In my view, a reasonable person, viewing the matter
realistically would conclude that the trial judge could deal fairly
and impartially with this case. I take this view principally because
of the long passage of time and the trial judge's lack of involvement
in or knowledge of the case when the Wilson Walker firm had carriage.
In these circumstances it cannot be reasonably contended that the
trial judge could not remain impartial in the case. The mere fact that
his name appears on the letterhead of some correspondence from over a
decade ago would not lead a reasonable person to believe that he would
either consciously or unconsciously favour his former firm's former
client. It is simply not realistic to think that a judge would throw
off his mantle of impartiality, ignore his oath of office and favour a
client - about whom he knew nothing - of a firm that he left six years
earlier and that no longer acts for the client, in a case involving
events from over a decade ago.
(emphasis added)

[19]           Justice Webb had no involvement with any matter
involving Mr. Amos while he was a member of Patterson Palmer or
Patterson Law, nor does Mr. Amos suggest that he did. Mr. Amos made it
clear during the hearing of this matter that the only reason for the
alleged conflict for Justice Webb was that he was a member of
Patterson Law and Patterson Palmer. This is simply not enough for
Justice Webb to be disqualified. Any involvement of Mr. Amos with
Patterson Law while Justice Webb was a member of that firm would have
had to occur over 10 years ago and even longer for the time when he
was a member of Patterson Palmer. In addition to the lack of any
involvement on his part with any matter or dispute that Mr. Amos had
with Patterson Law or Patterson Palmer (which in and of itself is
sufficient to dispose of this matter), the length of time since
Justice Webb was a member of Patterson Law or Patterson Palmer would
also result in the same finding – that there is no conflict in Justice
Webb hearing this appeal.

[20]           Similarly in R. v. Bagot, 2000 MBCA 30, 145 Man. R.
(2d) 260, the Manitoba Court of Appeal found that there was no
reasonable apprehension of bias when a judge, who had been a member of
the law firm that had been retained by the accused, had no involvement
with the accused while he was a lawyer with that firm.

[21]           In Del Zotto v. Minister of National Revenue, [2000] 4
F.C. 321, 257 N.R. 96, this court did find that there would be a
reasonable apprehension of bias where a judge, who while he was a
lawyer, had recorded time on a matter involving the same person who
was before that judge. However, this case can be distinguished as
Justice Webb did not have any time recorded on any files involving Mr.
Amos while he was a lawyer with Patterson Palmer or Patterson Law.

[22]           Mr. Amos also included with his submissions a CD. He
stated in his affidavit dated June 26, 2017 that there is a “true copy
of an American police surveillance wiretap entitled 139” on this CD.
He has also indicated that he has “provided a true copy of the CD
entitled 139 to many American and Canadian law enforcement authorities
and not one of the police forces or officers of the court are willing
to investigate it”. Since he has indicated that this is an “American
police surveillance wiretap”, this is a matter for the American law
enforcement authorities and cannot create, as Mr. Amos suggests, a
conflict of interest for any judge to whom he provides a copy.

[23]           As a result, there is no conflict or reasonable
apprehension of bias for Justice Webb and therefore, no reason for him
to recuse himself.

[24]           Mr. Amos alleged that Justice Near’s past professional
experience with the government created a “quasi-conflict” in deciding
the cross-appeal. Mr. Amos provided no details and Justice Near
confirmed that he had no prior knowledge of the matters alleged in the
Claim. Justice Near sees no reason to recuse himself.

[25]           Insofar as it is possible to glean the basis for Mr.
Amos’ allegations against Justice Gleason, it appears that he alleges
that she is incapable of hearing this appeal because he says he wrote
a letter to Brian Mulroney and Jean Chrétien in 2004. At that time,
both Justice Gleason and Mr. Mulroney were partners in the law firm
Ogilvy Renault, LLP. The letter in question, which is rude and angry,
begins with “Hey you two Evil Old Smiling Bastards” and “Re: me suing
you and your little dogs too”. There is no indication that the letter
was ever responded to or that a law suit was ever commenced by Mr.
Amos against Mr. Mulroney. In the circumstances, there is no reason
for Justice Gleason to recuse herself as the letter in question does
not give rise to a reasonable apprehension of bias.


III.               Issue

[26]           The issue on the cross-appeal is as follows: Did the
Judge err in setting aside the Prothonotary’s Order striking the Claim
in its entirety without leave to amend and in determining that Mr.
Amos’ allegation that the RCMP barred him from the New Brunswick
legislature in 2004 was capable of supporting a cause of action?

IV.              Analysis

A.                 Standard of Review

[27]           Following the Judge’s decision to set aside the
Prothonotary’s Order, this Court revisited the standard of review to
be applied to discretionary decisions of prothonotaries and decisions
made by judges on appeals of prothonotaries’ decisions in Hospira
Healthcare Corp. v. Kennedy Institute of Rheumatology, 2016 FCA 215,
402 D.L.R. (4th) 497 [Hospira]. In Hospira, a five-member panel of
this Court replaced the Aqua-Gem standard of review with that
articulated in Housen v. Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235
[Housen]. As a result, it is no longer appropriate for the Federal
Court to conduct a de novo review of a discretionary order made by a
prothonotary in regard to questions vital to the final issue of the
case. Rather, a Federal Court judge can only intervene on appeal if
the prothonotary made an error of law or a palpable and overriding
error in determining a question of fact or question of mixed fact and
law (Hospira at para. 79). Further, this Court can only interfere with
a Federal Court judge’s review of a prothonotary’s discretionary order
if the judge made an error of law or palpable and overriding error in
determining a question of fact or question of mixed fact and law
(Hospira at paras. 82-83).

[28]           In the case at bar, the Judge substituted his own
assessment of Mr. Amos’ Claim for that of the Prothonotary. This Court
must look to the Prothonotary’s Order to determine whether the Judge
erred in law or made a palpable and overriding error in choosing to
interfere.


B.                 Did the Judge err in interfering with the
Prothonotary’s Order?

[29]           The Prothontoary’s Order accepted the following
paragraphs from the Crown’s submissions as the basis for striking the
Claim in its entirety without leave to amend:

17.       Within the 96 paragraph Statement of Claim, the Plaintiff
addresses his complaint in paragraphs 14-24, inclusive. All but four
of those paragraphs are dedicated to an incident that occurred in 2006
in and around the legislature in New Brunswick. The jurisdiction of
the Federal Court does not extend to Her Majesty the Queen in right of
the Provinces. In any event, the Plaintiff hasn’t named the Province
or provincial actors as parties to this action. The incident alleged
does not give rise to a justiciable cause of action in this Court.
(…)


21.       The few paragraphs that directly address the Defendant
provide no details as to the individuals involved or the location of
the alleged incidents or other details sufficient to allow the
Defendant to respond. As a result, it is difficult or impossible to
determine the causes of action the Plaintiff is attempting to advance.
A generous reading of the Statement of Claim allows the Defendant to
only speculate as to the true and/or intended cause of action. At
best, the Plaintiff’s action may possibly be summarized as: he
suspects he is barred from the House of Commons.
[footnotes omitted].


[30]           The Judge determined that he could not strike the Claim
on the same jurisdictional basis as the Prothonotary. The Judge noted
that the Federal Court has jurisdiction over claims based on the
liability of Federal Crown servants like the RCMP and that the actors
who barred Mr. Amos from the New Brunswick legislature in 2004
included the RCMP (Federal Court Judgment at para. 23). In considering
the viability of these allegations de novo, the Judge identified
paragraph 14 of the Claim as containing “some precision” as it
identifies the date of the event and a RCMP officer acting as
Aide-de-Camp to the Lieutenant Governor (Federal Court Judgment at
para. 27).


[31]           The Judge noted that the 2004 event could support a
cause of action in the tort of misfeasance in public office and
identified the elements of the tort as excerpted from Meigs v. Canada,
2013 FC 389, 431 F.T.R. 111:


[13]      As in both the cases of Odhavji Estate v Woodhouse, 2003 SCC
69 [Odhavji] and Lewis v Canada, 2012 FC 1514 [Lewis], I must
determine whether the plaintiffs’ statement of claim pleads each
element of the alleged tort of misfeasance in public office:

a) The public officer must have engaged in deliberate and unlawful
conduct in his or her capacity as public officer;

b) The public officer must have been aware both that his or her
conduct was unlawful and that it was likely to harm the plaintiff; and

c) There must be an element of bad faith or dishonesty by the public
officer and knowledge of harm alone is insufficient to conclude that a
public officer acted in bad faith or dishonestly.
Odhavji, above, at paras 23, 24 and 28
(Federal Court Judgment at para. 28).

[32]           The Judge determined that Mr. Amos disclosed sufficient
material facts to meet the elements of the tort of misfeasance in
public office because the actors, who barred him from the New
Brunswick legislature in 2004, including the RCMP, did so for
“political reasons” (Federal Court Judgment at para. 29).

[33]           This Court’s discussion of the sufficiency of pleadings
in Merchant Law Group v. Canada (Revenue Agency), 2010 FCA 184, 321
D.L.R (4th) 301 is particularly apt:

…When pleading bad faith or abuse of power, it is not enough to
assert, baldly, conclusory phrases such as “deliberately or
negligently,” “callous disregard,” or “by fraud and theft did steal”.
“The bare assertion of a conclusion upon which the court is called
upon to pronounce is not an allegation of material fact”. Making bald,
conclusory allegations without any evidentiary foundation is an abuse
of process…

To this, I would add that the tort of misfeasance in public office
requires a particular state of mind of a public officer in carrying
out the impunged action, i.e., deliberate conduct which the public
officer knows to be inconsistent with the obligations of his or her
office. For this tort, particularization of the allegations is
mandatory. Rule 181 specifically requires particularization of
allegations of “breach of trust,” “wilful default,” “state of mind of
a person,” “malice” or “fraudulent intention.”
(at paras. 34-35, citations omitted).

[34]           Applying the Housen standard of review to the
Prothonotary’s Order, we are of the view that the Judge interfered
absent a legal or palpable and overriding error.

[35]           The Prothonotary determined that Mr. Amos’ Claim
disclosed no reasonable claim and was fundamentally vexatious on the
basis of jurisdictional concerns and the absence of material facts to
ground a cause of action. Paragraph 14 of the Claim, which addresses
the 2004 event, pleads no material facts as to how the RCMP officer
engaged in deliberate and unlawful conduct, knew that his or her
conduct was unlawful and likely to harm Mr. Amos, and acted in bad
faith. While the Claim alleges elsewhere that Mr. Amos was barred from
the New Brunswick legislature for political and/or malicious reasons,
these allegations are not particularized and are directed against
non-federal actors, such as the Sergeant-at-Arms of the Legislative
Assembly of New Brunswick and the Fredericton Police Force. As such,
the Judge erred in determining that Mr. Amos’ allegation that the RCMP
barred him from the New Brunswick legislature in 2004 was capable of
supporting a cause of action.

[36]           In our view, the Claim is made up entirely of bare
allegations, devoid of any detail, such that it discloses no
reasonable cause of action within the jurisdiction of the Federal
Courts. Therefore, the Judge erred in interfering to set aside the
Prothonotary’s Order striking the claim in its entirety. Further, we
find that the Prothonotary made no error in denying leave to amend.
The deficiencies in Mr. Amos’ pleadings are so extensive such that
amendment could not cure them (see Collins at para. 26).

V.                 Conclusion
[37]           For the foregoing reasons, we would allow the Crown’s
cross-appeal, with costs, setting aside the Federal Court Judgment,
dated January 25, 2016 and restoring the Prothonotary’s Order, dated
November 12, 2015, which struck Mr. Amos’ Claim in its entirety
without leave to amend.
"Wyman W. Webb"
J.A.
"David G. Near"
J.A.
"Mary J.L. Gleason"
J.A.



FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD

A CROSS-APPEAL FROM AN ORDER OF THE HONOURABLE JUSTICE SOUTHCOTT DATED
JANUARY 25, 2016; DOCKET NUMBER T-1557-15.
DOCKET:

A-48-16



STYLE OF CAUSE:

DAVID RAYMOND AMOS v. HER MAJESTY THE QUEEN



PLACE OF HEARING:

Fredericton,
New Brunswick

DATE OF HEARING:

May 24, 2017

REASONS FOR JUDGMENT OF THE COURT BY:

WEBB J.A.
NEAR J.A.
GLEASON J.A.

DATED:

October 30, 2017





APPEARANCES:
David Raymond Amos


For The Appellant / respondent on cross-appeal
(on his own behalf)

Jan Jensen


For The Respondent / appELLANT ON CROSS-APPEAL

SOLICITORS OF RECORD:
Nathalie G. Drouin
Deputy Attorney General of Canada

For The Respondent / APPELLANT ON CROSS-APPEAL


---------- Original message ----------
From: David Amos <motomaniac333@gmail.com>
Date: Thu, 11 Jan 2018 10:20:01 -0400
Subject: Attn James Turk RE Free Expression I believe spoke before
To: james.turk@ryerson.ca
Cc: David Amos <david.raymond.amos@gmail.com>

https://theconversation.com/free-expression-at-universities-gagged-by-anti-trump-backlash-83079

Free expression at universities gagged by anti-Trump backlash
August 28, 2017 7.00pm EDT
Protesters demonstrate on the University of Washington campus where
far-right commentator Milo Yiannopoulos was giving a speech in Seattle
on the same day Donald Trump was sworn in as president. (AP Photo/Ted
S. Warren)

Author
James Turk
Director, Centre for Free Expression & Distinguished Visiting
Professor, Ryerson University

Disclosure statement
James Turk does not work for, consult, own shares in or receive
funding from any company or organization that would benefit from this
article, and has disclosed no relevant affiliations beyond the
academic appointment above.

Office: RCC 155
Phone: 416-979-5000 x6396
Email: james.turk@ryerson.ca

Cell 613 277 0488

---------- Forwarded message ----------
From: David Amos <motomaniac333@gmail.com>
Date: Thu, 28 Sep 2017 15:50:36 -0400
Subject: Sandy Boucher I wish that you had trusted me today
To: Sandy.Boucher@ca.gt.com, "jacqueline.maarse"
<jacqueline.maarse@ca.gt.com>, stephen.davidson@saintjohn.ca,
jan.jensen@justice.gc.ca, mcu@justice.gc.ca,
Larry.Tremblay@rcmp-grc.gc.ca, washington field
<washington.field@ic.fbi.gov>, "allan.cutler"
<allan.cutler@canadians4accountability.org>, david
<david@fairwhistleblower.ca>
Cc: David Amos <david.raymond.amos@gmail.com>, cfe@ryerson.ca,
Mary.Lynk@cbc.ca, Ideas.Proposals@cbc.ca, "ht.lacroix"
<ht.lacroix@cbc.ca>, "hon.melanie.joly" <hon.melanie.joly@canada.ca>,
"Bill.Morneau" <Bill.Morneau@canada.ca>

After all your lawyers and your friend David Hutton and their pals in
the the CBC, the RCMP and the FBI cannot deny that I am the guy who
cannot afford to trust anyone

http://www.cbc.ca/radio/ideas/don-t-shoot-the-messenger-the-value-of-whistleblowing-1.4090385


Tuesday September 26, 2017
Don't shoot the messenger: The value of whistleblowing

Protestors lend support as David House, a founding member of the
Bradley Manning Support Network, testifies in US Federal Courthouse in
Arlington, Virginia, June 15, 2011, to testify before the Federal
Grand Jury, regarding the investigation on WikiLeaks.

Protestors lend support as David House, a founding member of the
Bradley Manning Support Network, testifies in US Federal Courthouse in
Arlington, Virginia, June 15, 2011, to testify before the Federal
Grand Jury, regarding the investigation on WikiLeaks. (AUL J.
RICHARDS/AFP/Getty Images)
Listen to Full Episode 54:00

Recorded at Ryerson University's Centre for Free Expression, Paul
Kennedy hosts a panel on why whistleblowers are vital to the public
interest...and how their exposure of wrongdoing can ultimately be
helpful, even to their workplace. Investigator Sandy Boucher,
international expert Anna Myers, and Canadian advocate David Hutton
join forces to explain why they believe whistleblowers should be heard
and protected. **This episode originally aired April 28, 2017.
Ideas
Investigator Sandy Boucher tells the John Le Carré-like story of Brian
McAdam, a Canadian diplomat who spoke out about links he saw between
organized crime in Asia and the Canadian government in the 1990s.
00:00 00:59




When people are asked to name a whistleblower these days, they likely
think of the headline-grabbing story of Edward Snowden. His leak of
classified documents detailing widespread surveillance by the National
Security Agency provoked global debate.


"I think in the U.S. system...it was always seen that a whistleblower
is someone who goes outside to a journalist. For most individuals,
that is the last port of call, rather than the first...People don't
think about going to the journalist. So I think there's a lot of
misconception...around whistleblowing." — Anna Myers, Whistleblowing
International Network

Whistleblower Panel at the Ryerson Centre for Free Expression

Paul Kennedy, left, with panellists Anna Myers, David Hutton, and
Sandy Boucher at Ryerson's Centre for Free Expression in Toronto,
March 2017 (Ange Holmes/Ryerson Centre for Free Expression)
In fact, the vast majority of whistleblowing occurs on a smaller scale
— and far away from the media's gaze, and the public's knowledge. That
can make the act of calling out fraud, corruption, and misbehaviour a
risky business for workers who speak up. While they may not need to
flee to Russia like Snowden, the repercussions can be personally and
professionally devastating. That is true particularly when those in
power decide to self-protectively circle their wagons and deliberately
undermine the reputation of the employee who is speaking out. Still,
according to our panel, most whistleblowers likely would do it all
over again.


"From my perspective, a great many whistleblowers — perhaps the vast
majority of them — get into trouble by doing what they see as their
job… And most of them feel they don't have any choice about it, and
many of them have no idea of how serious the consequences may be for
them."  — David Hutton


Sandy Boucher, David Hutton, and Anna Myers collectively share decades
of experience talking to whistleblowers from both the private and
public sectors — from medical researchers to tree surgeons. Through
whistleblower hotlines and meetings, they give them advice, and bear
witness to what happens in the wake of people's disclosures.

That's what unites them in believing that whistleblowing keeps
organizations, governments, and businesses ethical — and democracy
healthy. That's also why they are calling for better protection for
whistleblowers themselves — at home in Canada, and internationally.
Specifically, they call for better government legislation and clearer
policies, as well as investigative reporting that follows through.
There may need to be an attitude change on the employer level as well.
Whistleblowing, after all, is as an opportunity: it exposes a serious
internal problem that can be investigated and curtailed at earlier
stages, with less damage to all involved.


Guests in this episode:

    Sandy Boucher is a fraud and corruption investigator, and Senior
Manager with Grant Thornton LLP. He's also a former Superintendent
with the Royal Hong Kong Police.

    David Hutton is a longtime proponent of whistleblower protection
in Canada, and the former Executive Director of FAIR -- the Federal
Accountability Initiative for Reform.

    Anna Myers is a legal expert, and the Executive Director of WIN -
the Whistleblowing International Network.


Sandy Boucher
Advisory Services

Sector Focus: Charities and not-for-profit organizations, Construction
& real estate, Financial services, Mining, Private equity,
Professional services, Public administration

Service Focus: Forensic technology, Asset tracing, Transaction
advisory services, Corporate intelligence, Certification support
services, Intellectual property matters, Mergers and acquisitions,
Family law matters, Governance and standards compliance, Fraud
investigations, Security consulting and investigations, Insurance
claim losses, Security, Regulatory and anti-money laundering
consulting

Toronto, ON
E-mail • T 1-416-369-7027


---------- Forwarded message ----------
From: "Maarse, Jacqueline" <Jacqueline.Maarse@ca.gt.com>
Date: Wed, 25 Jun 2014 21:54:05 +0000
Subject: Your call today with Grant Thornton
To: "motomaniac333@gmail.com" <motomaniac333@gmail.com>

Dear Mr. Amos,

Further to your call with the 2 gentlemen in our Moncton office today,
we appreciate your interest in Grant Thornton.  We ask that you direct
any correspondence you may wish to send to my attention at the address
indicated below.  We will not be in a position to copy documents from
your computer and we ask that you do not attend at our offices for
that purpose.  As indicated in the call, communications relating to
ongoing litigation are dealt with by our General Counsel's Office and
our partners and staff are not able to engage with you on these
matters.

Regards,
Jacqueline Maarse

Jacqueline Maarse | General Counsel
Grant Thornton LLP
12th Floor | 50 Bay Street | Toronto | ON | M5J 2Z8

E Jacqueline.Maarse@ca.gt.com<mailto:Jacqueline.Maarse@ca.gt.com> | W
http://www.grantthornton.ca/

[cid:image001.jpg@01CF909B.B187EE80]
<http://www.grantthornton.ca/>
[cid:image002.jpg@01CF909B.B187EE80]<http://www.greatplacetowork.ca/best-workplaces/best-workplaces-in-canada>


Grant Thornton LLP is proud to be
recognized as one of Canada's best
workplaces for our sixth consecutive year!



________________________________
Disclaimer: This email is intended solely for the person or entity to
which it is addressed and may contain confidential and/or privileged
information. Any review, dissemination, copying, printing or other use
of this email by persons or entities other than the addressee is
prohibited. If you have received this email in error, please contact
the sender immediately and delete the material from any computer.





---------- Forwarded message ----------
From: David Amos <david.raymond.amos@gmail.com>
Date: Wed, 20 Sep 2017 16:43:22 -0400
Subject: Re: Information The Crown should have shared my files with
you before you contacted me
To: "Davidson, Stephen" <stephen.davidson@saintjohn.ca>,
jan.jensen@justice.gc.ca, mcu@justice.gc.ca,
Larry.Tremblay@rcmp-grc.gc.ca
Cc: motomaniac333@gmail.com

---------- Forwarded message ----------
From: Justice Website <JUSTWEB@novascotia.ca>
Date: Mon, 18 Sep 2017 14:21:11 +0000
Subject: Emails to Department of Justice and Province of Nova Scotia
To: "motomaniac333@gmail.com" <motomaniac333@gmail.com>

Mr. Amos,
We acknowledge receipt of your recent emails to the Deputy Minister of
Justice and lawyers within the Legal Services Division of the
Department of Justice respecting a possible claim against the Province
of Nova Scotia.  Service of any documents respecting a legal claim
against the Province of Nova Scotia may be served on the Attorney
General at 1690 Hollis Street, Halifax, NS.  Please note that we will
not be responding to further emails on this matter.

Department of Justice


---------- Forwarded message ----------
From: David Amos motomaniac333@gmail.com
Date: Mon, 12 Jun 2017 09:32:09 -0400
Subject: Attn Integrity Commissioner Alexandre Deschênes, Q.C.,
To: coi@gnb.ca
Cc: david.raymond.amos@gmail.com

Good Day Sir

After I heard you speak on CBC I called your office again and managed
to speak to one of your staff for the first time

Please find attached the documents I promised to send to the lady who
answered the phone this morning. Please notice that not after the Sgt
at Arms took the documents destined to your office his pal Tanker
Malley barred me in writing with an "English" only document.

These are the hearings and the dockets in Federal Court that I
suggested that you study closely.

This is the docket in Federal Court

http://cas-cdc-www02.cas-satj.gc.ca/IndexingQueries/infp_RE_info_e.php?court_no=T-1557-15&select_court=T

These are digital recordings of  the last three hearings

Dec 14th https://archive.org/details/BahHumbug

January 11th, 2016 https://archive.org/details/Jan11th2015

April 3rd, 2017

https://archive.org/details/April32017JusticeLeblancHearing


This is the docket in the Federal Court of Appeal

http://cas-cdc-www02.cas-satj.gc.ca/IndexingQueries/infp_RE_info_e.php?court_no=A-48-16&select_court=All


The only hearing thus far

May 24th, 2017

https://archive.org/details/May24thHoedown


This Judge understnds the meaning of the word Integrity

Date: 20151223

Docket: T-1557-15

Fredericton, New Brunswick, December 23, 2015

PRESENT:        The Honourable Mr. Justice Bell

BETWEEN:

DAVID RAYMOND AMOS

Plaintiff

and

HER MAJESTY THE QUEEN

Defendant

ORDER

(Delivered orally from the Bench in Fredericton, New Brunswick, on
December 14, 2015)

The Plaintiff seeks an appeal de novo, by way of motion pursuant to
the Federal Courts Rules (SOR/98-106), from an Order made on November
12, 2015, in which Prothonotary Morneau struck the Statement of Claim
in its entirety.

At the outset of the hearing, the Plaintiff brought to my attention a
letter dated September 10, 2004, which he sent to me, in my then
capacity as Past President of the New Brunswick Branch of the Canadian
Bar Association, and the then President of the Branch, Kathleen Quigg,
(now a Justice of the New Brunswick Court of Appeal).  In that letter
he stated:

As for your past President, Mr. Bell, may I suggest that you check the
work of Frank McKenna before I sue your entire law firm including you.
You are your brother’s keeper.

Frank McKenna is the former Premier of New Brunswick and a former
colleague of mine at the law firm of McInnes Cooper. In addition to
expressing an intention to sue me, the Plaintiff refers to a number of
people in his Motion Record who he appears to contend may be witnesses
or potential parties to be added. Those individuals who are known to
me personally, include, but are not limited to the former Prime
Minister of Canada, The Right Honourable Stephen Harper; former
Attorney General of Canada and now a Justice of the Manitoba Court of
Queen’s Bench, Vic Toews; former member of Parliament Rob Moore;
former Director of Policing Services, the late Grant Garneau; former
Chief of the Fredericton Police Force, Barry McKnight; former Staff
Sergeant Danny Copp; my former colleagues on the New Brunswick Court
of Appeal, Justices Bradley V. Green and Kathleen Quigg, and, retired
Assistant Commissioner Wayne Lang of the Royal Canadian Mounted
Police.

In the circumstances, given the threat in 2004 to sue me in my
personal capacity and my past and present relationship with many
potential witnesses and/or potential parties to the litigation, I am
of the view there would be a reasonable apprehension of bias should I
hear this motion. See Justice de Grandpré’s dissenting judgment in
Committee for Justice and Liberty et al v National Energy Board et al,
[1978] 1 SCR 369 at p 394 for the applicable test regarding
allegations of bias. In the circumstances, although neither party has
requested I recuse myself, I consider it appropriate that I do so.


AS A RESULT OF MY RECUSAL, THIS COURT ORDERS that the Administrator of
the Court schedule another date for the hearing of the motion.  There
is no order as to costs.

“B. Richard Bell”
Judge


Below after the CBC article about your concerns (I made one comment
already) you will find the text of just two of many emails I had sent
to your office over the years since I first visited it in 2006.

 I noticed that on July 30, 2009, he was appointed to the  the Court
Martial Appeal Court of Canada  Perhaps you should scroll to the
bottom of this email ASAP and read the entire Paragraph 83  of my
lawsuit now before the Federal Court of Canada?

"FYI This is the text of the lawsuit that should interest Trudeau the most

http://davidraymondamos3.blogspot.ca/2015/09/v-behaviorurldefaultvmlo.html

83 The Plaintiff states that now that Canada is involved in more war
in Iraq again it did not serve Canadian interests and reputation to
allow Barry Winters to publish the following words three times over
five years after he began his bragging:

January 13, 2015
This Is Just AS Relevant Now As When I wrote It During The Debate

December 8, 2014
Why Canada Stood Tall!

Friday, October 3, 2014
Little David Amos’ “True History Of War” Canadian Airstrikes And
Stupid Justin Trudeau?


Vertias Vincit
David Raymond Amos
902 800 0369


---------- Forwarded message ----------
From: "Kulik, John" <john.kulik@mcinnescooper.com>
Date: Thu, 18 May 2017 17:37:49 +0000
Subject: McInnes Cooper
To: "motomaniac333@gmail.com" <motomaniac333@gmail.com>,
"david.raymond.amos@gmail.com" <david.raymond.amos@gmail.com>

Dear Mr. Amos:

I am General Counsel for McInnes Cooper. If you need to communicate
with our firm, please do so through me.

Thank you.

John Kulik
[McInnes Cooper]<http://www.mcinnescooper.com/>

John Kulik Q.C.
Partner & General Counsel
McInnes Cooper

tel +1 (902) 444 8571 | fax +1 (902) 425 6350

1969 Upper Water Street
Suite 1300
Purdy's Wharf Tower II Halifax, NS, B3J 2V1

asst Cathy Ohlhausen | +1 (902) 455 8215



Notice This communication, including any attachments, is confidential
and may be protected by solicitor/client privilege. It is intended
only for the person or persons to whom it is addressed. If you have
received this e-mail in error, please notify the sender by e-mail or
telephone at McInnes Cooper's expense. Avis Les informations contenues
dans ce courriel, y compris toute(s) pièce(s) jointe(s), sont
confidentielles et peuvent faire l'objet d'un privilège avocat-client.
Les informations sont dirigées au(x) destinataire(s) seulement. Si
vous avez reçu ce courriel par erreur, veuillez en aviser l'expéditeur
par courriel ou par téléphone, aux frais de McInnes Cooper.



On 8/3/17, David Amos <motomaniac333@gmail.com> wrote:

If want something very serious to download and laugh at as well Please
 Enjoy and share real wiretap tapes of the mob

http://www.cbc.ca/news/world/story/2013/06/09/nsa-leak-guardian.html
As the CBC etc yap about Yankee wiretaps and whistleblowers I musta sk
them the obvious question AIN'T THEY FORGETTING SOMETHING????

http://www.youtube.com/watch?v=vugUalUO8YY

What the hell does the media think my Yankee lawyer served upon the
USDOJ right after I ran for and seat in the 39th Parliament baseball cards?

---------- Original message ----------
From: "Finance Public / Finance Publique (FIN)"
<fin.financepublic-financepublique.fin@canada.ca>
Date: Fri, 10 Feb 2017 22:05:00 +0000
Subject: RE: Yo President Trump RE the Federal Court of Canada File No
T-1557-15 lets see how the media people do with news that is NOT FAKE
To: David Amos <motomaniac333@gmail.com>

The Department of Finance acknowledges receipt of your electronic
correspondence. Please be assured that we appreciate receiving your
comments.

Le ministère des Finances accuse réception de votre correspondance
électronique. Soyez assuré(e) que nous apprécions recevoir vos
commentaires.

http://archive.org/details/ITriedToExplainItToAllMaritimersInEarly2006

http://davidamos.blogspot.ca/2006/05/wiretap-tapes-impeach-bush.html

http://www.archive.org/details/PoliceSurveilanceWiretapTape139

https://archive.org/details/WiretapTape143

http://www.archive.org/details/FedsUsTreasuryDeptRcmpEtc


FEDERAL EXPRES February 7, 2006
Senator Arlen Specter
United States Senate
Committee on the Judiciary
224 Dirksen Senate Office Building
Washington, DC 20510

Dear Mr. Specter:

I have been asked to forward the enclosed tapes to you from a man
named, David Amos, a Canadian citizen, in connection with the matters
raised in the attached letter. Mr. Amos has represented to me that
these are illegal FBI wire tap tapes. I believe Mr. Amos has been in contact
with you about this previously.

Very truly yours,
Barry A. Bachrach
Direct telephone: (508) 926-3403
Direct facsimile: (508) 929-3003
Email: bbachrach@bowditch.com

---------- Forwarded message ----------
From: "MacKay, Peter" Peter.MacKay@bakermckenzie.com
Date: Thu, 27 Apr 2017 14:39:17 +0000
Subject: Automatic reply: YO Minister Jean-Yves.Duclos Once again you
are welcome Now how about the RCMP, the LIEbranos and all the other
parliamentarians start acting with some semblance of Integrity after
all these years?
To: David Amos motomaniac333@gmail.com

Thank you for your email.  I am currently out of the office attending
meetings and have limited access to email and voicemail.  If your
matter is urgent, or if you require assistance, please contact my
assistant, Nicole Bruni at nicole.bruni@bakermckenzie.com or at (416)
865-3861.


This message may contain confidential and privileged information. If
it has been sent to you in error, please reply to advise the sender of
the error and then immediately delete this message.  Please visit
www.bakermckenzie.com/disclaimers for other important information
concerning this message.


---------- Forwarded message ----------
From: David Amos <motomaniac333@gmail.com>
Date: Tue, 14 Feb 2017 10:51:14 -0400
Subject: RE FATCA, NAFTA & TPP etc ATTN President Donald J. Trump I
just got off the phone with your lawyer Mr Cohen (646-853-0114) Why
does he lie to me after all this time???
To: president <president@whitehouse.gov>, mdcohen212@gmail.com, pm
<pm@pm.gc.ca>, Pierre-Luc.Dusseault@parl.gc.ca, MulcaT
<MulcaT@parl.gc.ca>, Jean-Yves.Duclos@parl.gc.ca,
B.English@ministers.govt.nz, Malcolm.Turnbull.MP@aph.gov.au,
pminvites@pmc.gov.au, mayt@parliament.uk, press
<press@bankofengland.co.uk>, "Andrew.Bailey"
<Andrew.Bailey@fca.org.uk>,
fin.financepublic-financepublique.fin@canada.ca, newsroom
<newsroom@globeandmail.ca>, "CNN.Viewer.Communications.Management"
<CNN.Viewer.Communications.Management@cnn.com>, news-tips
<news-tips@nytimes.com>, lionel <lionel@lionelmedia.com>
Cc: David Amos <david.raymond.amos@gmail.com>,
elizabeth.thompson@cbc.ca, "justin.ling@vice.com, elizabeththompson"
<elizabeththompson@ipolitics.ca>, djtjr <djtjr@trumporg.com>,
"Bill.Morneau" <Bill.Morneau@canada.ca>, postur <postur@for.is>,
stephen.kimber@ukings.ca, "steve.murphy" <steve.murphy@ctv.ca>,
"Jacques.Poitras" <Jacques.Poitras@cbc.ca>, oldmaison
<oldmaison@yahoo.com>, andre <andre@jafaust.com>

---------- Original message ----------
From: Michael Cohen <mcohen@trumporg.com>
Date: Tue, 14 Feb 2017 14:15:14 +0000
Subject: Automatic reply: RE FATCA ATTN Pierre-Luc.Dusseault I just
called and left a message for you
To: David Amos <motomaniac333@gmail.com>

Effective January 20, 2017, I have accepted the role as personal
counsel to President Donald J. Trump. All future emails should be
directed to mdcohen212@gmail.com and all future calls should be
directed to 646-853-0114.
________________________________
This communication is from The Trump Organization or an affiliate
thereof and is not sent on behalf of any other individual or entity.
This email may contain information that is confidential and/or
proprietary. Such information may not be read, disclosed, used,
copied, distributed or disseminated except (1) for use by the intended
recipient or (2) as expressly authorized by the sender. If you have
received this communication in error, please immediately delete it and
promptly notify the sender. E-mail transmission cannot be guaranteed
to be received, secure or error-free as emails could be intercepted,
corrupted, lost, destroyed, arrive late, incomplete, contain viruses
or otherwise. The Trump Organization and its affiliates do not
guarantee that all emails will be read and do not accept liability for
any errors or omissions in emails. Any views or opinions presented in
any email are solely those of the author and do not necessarily
represent those of The Trump Organization or any of its
affiliates.Nothing in this communication is intended to operate as an
electronic signature under applicable law.




On 9/22/17, David Amos <motomaniac333@gmail.com> wrote:

> ---------- Forwarded message ----------
> From: David Amos <motomaniac333@gmail.com>
> Date: Sun, 24 Jul 2016 20:45:15 -0400
> Subject: Attn Robert David Steele FYI Hillary Clinton and tainted
> blood killed more Canadians than 911 killed Yankees I called your cell
> (571 748 9749) from Nova Scotia (902 800 0369) after I listened to you
> talk to Richie Allen
> To: robert.david.steele.vivas@gmail.com, richie@richieallen.co.uk,
> pfeely@unionleader.com, "inspector.general"
> <inspector.general@usdoj.gov>, washington field
> <washington.field@ic.fbi.gov>, "Boston.Mail" <Boston.Mail@ic.fbi.gov>,
> "Peter.Edge" <Peter.Edge@dhs.gov>, "Gilles.Blinn"
> <Gilles.Blinn@rcmp-grc.gc.ca>
> Cc: David Amos <david.raymond.amos@gmail.com>, James.Comey@ic.fbi.gov,
> "rod.knecht" <rod.knecht@edmontonpolice.ca>, "Gilles.Moreau"
> <Gilles.Moreau@forces.gc.ca>
>
> Ask the very corrupt and very evil ex RCMP dudes Rod Knecht and Gilles
> Moreau about the cover up of tainted blood for the benefit of the
> Clintons and their Canadian cohorts.
>
>
>
> FYI Enjoy some of my work against FEDS
>
> Saturday, 22 June 2013
> I must tell all why I am astounded and delighted that Prez Obama would
> appoint the crook James Comey of all people to be the boss of the FBI
>
> http://thedavidamosrant.blogspot.ca/2013/06/i-must-tell-all-why-i-am-astounded-and.html
>
> "It's all about Lying" For years I often qouted Comey's bullshit
> statement about the Martha Stewart matter because Comey was the
> biggest liar of them all.
>
> http://davidamos.blogspot.ca/2006/10/martha-stewart-and-me.html
>
> Just so ya know as you look at the picture within PDF file hereto
> attached of me teasing Ashcroft you all know Comey and every US
> Attorney and a host of others in the USA received exactly the same
> material that their former bosses did at about the same point in time
> in 2003. Everybody and his dog I received many answers LONG BEFORE the
> VERY corrupt lawyers Spitzer and Cutler and all the others testified
> before the Senate Banking Committee in November of 2003 about Putnum
> Investments and I stuck my nose into the Martha Stewart matter just
> for sshits and giggles.
>
> In one pdf file alone that can be easily found all over the Internet
> for years anyone can find some of letters to Ashcroft the US Attornies
> Whitey Bulger's family lawyers, Mueller as the boss of the FBI and
> some the evil work of Ashcroft's law firm partner Michael Sullivan and
> Mueler's old buddy Judge Sterns
>
> http://www.checktheevidence.com/pdf/2619437-CROSS-BORDER-txt-.pdf
>
> ---------- Forwarded message ----------
> From: David Amos <motomaniac333@gmail.com>
> Date: Sat, 15 Jun 2013 02:23:24 -0300
> Subject: ATTN FBI Special Agent Richard Deslauriers Have you talked to
> your buddies Fred Wyshak and Brian Kelly about the wiretap tapes YET?
> To: boston@ic.fbi.gov, washington.field@ic.fbi.gov, "bob.paulson"
> <bob.paulson@rcmp-grc.gc.ca>, "Kevin.leahy"
> <Kevin.leahy@rcmp-grc.gc.ca>, Brian.Kelly@usdoj.gov,
> us.marshals@usdoj.gov, Fred.Wyshak@usdoj.gov, jcarney
> <jcarney@carneybassil.com>, bbachrach@bachrachlaw.net
> Cc: David Amos <david.raymond.amos@gmail.com>, birgittaj
> <birgittaj@althingi.is>, shmurphy@globe.com, Red Ice Creations
> <redicecreations@gmail.com>
>
> FBI Boston
> One Center Plaza
> Suite 600
> Boston, MA 02108
> Phone: (617) 742-5533
> Fax: (617) 223-6327
> E-mail: Boston@ic.fbi.gov
>
> Hours
> Although we operate 24 hours a day, seven days a week, our normal
> "walk-in" business hours are from 8:15 a.m. to 5:00 p.m., Monday
> through Friday. If you need to speak with a FBI representative at any
> time other than during normal business hours, please telephone our
> office at (617) 742-5533.
>
>
> ---------- Forwarded message ----------
> From: David Amos <motomaniac333@gmail.com>
> Date: Mon, 10 Jun 2013 01:20:20 -0300
> Subject: Yo Fred Wyshak and Brian Kelly your buddy Whitey's trial is
> finally underway now correct? What the hell do I do with the wiretap
> tapes Sell them on Ebay?
> To: Brian.Kelly@usdoj.gov, us.marshals@usdoj.gov,
> Fred.Wyshak@usdoj.gov, jcarney <jcarney@carneybassil.com>,
> bbachrach@bachrachlaw.net, michael wolfheart
> <wolfheartlodge@live.com>, jonathan.albano@bingham.com,
> shmurphy@globe.com, mvalencia@globe.com
> Cc: David Amos <david.raymond.amos@gmail.com>, oldmaison
> <oldmaison@yahoo.com>, PATRICK.MURPHY@dhs.gov, rounappletree@aol.com
>
> http://www.bostonglobe.com/metro/2013/06/05/james-whitey-bulger-jury-selection-process-enters-second-day/KjS80ofyMMM5IkByK74bkK/story.html
>
> http://www.cbc.ca/news/world/story/2013/06/09/nsa-leak-guardian.html
>
> As the CBC etc yap about Yankee wiretaps and whistleblowers I must ask
> them the obvious question AIN'T THEY FORGETTING SOMETHING????
>
> http://www.youtube.com/watch?v=vugUalUO8YY
>
> What the hell does the media think my Yankee lawyer served upon the
> USDOJ right after I ran for and seat in the 39th Parliament baseball
> cards?
>
> http://archive.org/details/ITriedToExplainItToAllMaritimersInEarly2006
>
> http://davidamos.blogspot.ca/2006/05/wiretap-tapes-impeach-bush.html
>
> http://www.archive.org/details/PoliceSurveilanceWiretapTape139
>
> http://archive.org/details/Part1WiretapTape143
>
> FEDERAL EXPRES February 7, 2006
> Senator Arlen Specter
> United States Senate
> Committee on the Judiciary
> 224 Dirksen Senate Office Building
> Washington, DC 20510
>
> Dear Mr. Specter:
>
> I have been asked to forward the enclosed tapes to you from a man
> named, David Amos, a Canadian citizen, in connection with the matters
> raised in the attached letter.
>
> Mr. Amos has represented to me that these are illegal FBI wire tap tapes.
>
> I believe Mr. Amos has been in contact with you about this previously.
>
> Very truly yours,
> Barry A. Bachrach
> Direct telephone: (508) 926-3403
> Direct facsimile: (508) 929-3003
> Email: bbachrach@bowditch.com
>
>
>
>
>
>
> Obviously i checked some of your work with FEDS. Once a Fed always a Fed
> EH?
>
> MEMORANDUM FOR VICE PRESIDENT OF THE UNITED STATES OF AMERICA
> SECRETARY OF STATE
> SECRETARY OF DEFENSE
> DIRECTOR, OFFICE OF MANAGEMENT AND BUDGET
> ADMINISTRATOR, US AGENCY FOR INTERNATIONAL DEVELOPMENT
>
> SUBJECT: Supporting the President’s Interest in 2015 Defense,
> Diplomacy, and Development Innovation – the Open Source (Technologies)
> Agency, Digital Deserts, & Global Stabilization
>
> Inspired by the Secretary of Defense and his 11 September 2015
> internal call for ideas related to the convergence of technological
> innovation with defense, diplomacy, and development objectives, an
> Open Source (Technologies) Agency is proposed. This agency, twice
> discussed during the past fifteen years within the Office of
> Management and Budget (OMB) (in an earlier information-focused
> incarnation), is now proposed as a comprehensive innovation engine
> that addresses nine distinct open source technology groups itemized
> below:
>
>
>
> ---------- Original message ----------
> From: Póstur FOR <postur@for.is>
> Date: Sat, 23 Jul 2016 23:35:10 +0000
> Subject: Re: Fwd: David Eby's sneaky question I am HOMELESS Thus I
> have no MLA whatsoever nor an MP or Congressman willing speak for me
> or to me for that matter.
> To: David Amos <motomaniac333@gmail.com>
>
>
> Erindi þitt hefur verið móttekið  / Your request has been received
>
> Kveðja / Best regards
> Forsætisráðuneytið  / Prime Minister's Office
>
>
> ---------- Forwarded message ----------
> From: Póstur IRR <postur@irr.is>
> Date: Sat, 23 Jul 2016 23:35:14 +0000
> Subject: Re: Fwd: David Eby's sneaky question I am HOMELESS Thus I
> have no MLA whatsoever nor an MP or Congressman willing speak for me
> or to me for that matter.
> To: David Amos <motomaniac333@gmail.com>
>
>
> Erindi þitt hefur verið móttekið. / Your request has been received.
>
> Kveðja / Best regards
> Innanríkisráðuneytið / Ministry of the Interior
>
> On 7/23/16, David Amos <motomaniac333@gmail.com> wrote:
>
>> ---------- Forwarded message ----------
>> From: David Amos <motomaniac333@gmail.com>
>> Date: Thu, 21 Jul 2016 21:55:29 -0400
>> Subject: Fwd: David Eby's sneaky question I am HOMELESS Thus I have no
>> MLA whatsoever nor an MP or Congressman willing speak for me or to me
>> for that matter.
>> To: "david.eby.mla" <david.eby.mla@leg.bc.ca>, premier
>> <premier@gov.ab.ca>, gail.thomsen@gov.ab.ca, philip.bryden@gov.ab.ca,
>> janice.ashcroft@gov.ab.ca, veronica.jubinville@gov.ab.ca,
>> ministryofjustice@gov.ab.ca, heidi.friedrich@gov.ab.ca,
>> eric.tolppanen@gov.ab.ca, "bob.paulson" <bob.paulson@rcmp-grc.gc.ca>,
>> "Gerald.Butts" <Gerald.Butts@pmo-cpm.gc.ca>, pm <pm@pm.gc.ca>, mcu
>> <mcu@justice.gc.ca>, michelle.doyle@gov.ab.ca, "geoff.crowe"
>> <geoff.crowe@edmontonpolice.ca>
>> Cc: David Amos <david.raymond.amos@gmail.com>, Monika Schaefer
>> <monika_schaefer@hotmail.com>, premier <premier@gov.bc.ca>, radical
>> <radical@radicalpress.com>, oldmaison <oldmaison@yahoo.com>,
>> markandcaroline <markandcaroline@gmail.com>, andre
>> <andre@jafaust.com>, premier <premier@gnb.ca>, press
>> <press@bankofengland.co.uk>, premier <premier@gov.nl.ca>, PREMIER
>> <PREMIER@gov.ns.ca>, premier <premier@gov.pe.ca>, "brian.jean"
>> <brian.jean@assembly.ab.ca>
>>
>> Hey David Eby
>>
>> How dumb to do think I am? I hung up on your assistant as soon as she
>> asked me that sneaky question. EVERY politician's assistant asked me
>> the same damned question since 2002 when they realized they were in
>> deep shit. Look how many responses I got over the years in which
>> politicians always deferred me to someone else rather than call me a
>> liar. DUHHH??? Did you forget you are a lawyer and how much I love to
>> sue lawyers?
>>
>> Everybody and his dog knows I have homeless for eleven years. I made
>> certain that you politicians and your corrupt cops knew that far too
>> many evil people have made fun about that fact over the years for to
>> try to play dumb now.
>>
>> Remember these perverts" video about my ongoing lawsuit in Federal Court?
>>
>> The Mad Shangi Show "The Roast of David Raymond Amos: Cyberstalker"
>> Streamed live on Apr 23, 2016
>>
>> https://www.youtube.com/watch?v=Wu8z4ouinY0
>>
>> (BTW the perverts Doran and Winters and the corrupt cops covering for
>> them in Calgary and Edmonton got the same email you are acknowledging)
>>
>> Hell because of the fact that I am homeless I can't even vote. However
>> I did manage to run for public office FOUR more times thus far since I
>> crossed paths with YOU on June 19th, 2004 CORRECT Stevey Boy Harper?
>>
>> Remember when I explained it to Mean Mikey Duffy's old buddy Stevey
>> Boy Murphy on CTV during the election of the 39th Parliament while my
>> young family spent their first Xmass without their Father? Man you
>> smiling bastards are cruel EH?
>>
>> Me,Myself and I
>>
>> https://www.youtube.com/watch?v=-ERN3OrEBWU
>>
>> CBC and all their Fake Left political pals have never acknowleged the
>> I ever ran for public office let alone the reasons why I returned to
>> Canada the first time in order to run for a seat in the the 38th
>> Parliament when I did have a Yankee home N'esy Pas Mr Prime Minister
>> Trudeau "The Younger" ?
>>
>> David Eby as a former "Human Rights" lawyer YOU and your buddy Premier
>> Clarke and all her old pals such as Gordy Campbell and Wally Oppal
>> certainly know why. YOU Ebly cannot deny obvious. The document
>> entitled to "Maritime Attorney Generals" that was attached to the
>> email your assistant is responding today should have you think twice
>> before pissing me off even further.
>>
>> For the PUBLIC RECORD anyone can read the text of the email from Gordy
>> Campbell to me in June 2008 just scroll down. Your NDP fanboyz in in
>> Fat Fred City were so excited to read it they blogged about it almost
>> instantly and inserted a a snap shot of mean old me from Murphy's CTV
>> interview and then teased me about Campbell being a smiling bastard
>> CORRECT? I bet the emai below is one of many of mine that the evil BC
>> Libranos had triple deleted EH?
>>
>> http://qslspolitics.blogspot.ca/2008/06/david-amos-vs-bcs-liberal-premier.html
>>
>>
>> FYI The day the letters to Cambbell and many others were sent was the
>> very day I split Beantown for Canada in order to try to save my Clan's
>> home. After my wife was illegally evicted under threat of arrest by
>> FAKE COPS I got stuck in Canada without my family. David Eby knows
>> what I say is true his email client has ethically answered my emails
>> many times. Yet after all these years he finally has his assistant try
>> to play dumb on his behalf with a real email AFTER i called he a
>> discussed this very email with her?
>>
>> In my humble opinion YOU need a lawyer Davey Baby. The MURDERS that
>> Lonnie Landrud witnessed in BC that you as an officer of the court and
>> parliamentarian are assisting in the coverup thereof are CAPITAL
>> crimes. Check the Canadian Criminal Code you know as well as I that
>> YOU should do 14 years in JAIL if the truth of those MURDERS are ever
>> revealed. I have called your various offices several times over the
>> years and talked to your coworkers and assistants. Somebody must have
>> said something. You may not know about Landrud's latest video but you
>> must have read at least one of my emails to you and your nasty buddy
>> Josh who block my emails now. Plus you have got to remember some blogs
>> I mentioned you within EH David Ebly?
>>
>> ---------- Original message ----------
>> From: postur@irr.is
>> Date: Sun, 18 May 2014 02:03:06 +0000
>> Subject: Re: [Mogulegur Ruslpostur] Yo Birgitta Who is more of a crook
>> Julian Assange, the gay lawyer Glen Greenwald, the equally sneaky NDP
>> lawyer David Eby in BC or your mindless Prime Ministers of Iceland
>> To: David Amos <motomaniac333@gmail.com>
>>
>> Erindi þitt hefur verið móttekið. / Your request has been received.
>>
>> Kveðja / Best regards
>> nnanríkisráðuneytið / Ministry of the Interior
>>
>>
>> lonnies interveaw 003
>>
>> https://www.youtube.com/watch?v=Flqbj-KHGSg
>>
>> http://thedavidamosrant.blogspot.ca/2014/03/fwd-yo-bobby-boy-paulson-whereas-many.html
>>
>> Sunday, 21 December 2014
>> Fwd: Re Murdered and missing women Please view the pdf file hereto
>> attached to view a copy of Lonnie Landrud's Nov 16th, 2014 letter
>>
>> http://davidraymondamos.blogspot.ca/
>>
>>
>> Sunday, 18 May 2014
>> Yo Birgitta Who is more of a crook Julian Assange, the gay lawyer Glen
>> Greenwald, the equally sneaky NDP lawyer David Eby in BC or your
>> mindless Prime Ministers of Iceland
>>
>> http://thedavidamosrant.blogspot.ca/2014/05/yo-birgitta-who-is-more-of-crook-julian.html
>>
>>
>> I have sent you links to Lonnie Landrud's concerns countless times and
>> your email client has acknowleged that simple fact.
>>
>> Veritas Vincit
>> David Raymond Amos
>>
>> http://www.cbc.ca/news/canada/british-columbia/triple-deleted-emails-shed-light-on-troubling-political-culture-1.3286959
>>
>> Triple deleted emails shed light on troubling political culture
>> How access to information policy can be interpreted in so many different
>> ways.
>> By Richard Zussman, CBC News Posted: Oct 24, 2015 8:00 AM PT
>>
>> "Never write if you can speak; never speak if you can nod; never nod
>> if you can wink."
>>
>> Boston Ward boss Martin Lomasney spoke those words nearly a century
>> ago, long before the existence of emails, freedom of information or
>> Christy Clark for that matter.
>>
>> But the B.C. premier's government appears to be operating by
>> Lomasney's credo all the same. "
>>
>>
>> ---------- Original message ----------
>> From: "OfficeofthePremier, Office PREM:EX" <Premier@gov.bc.ca>
>> Date: Mon, 2 Jun 2008 14:37:45 -0700
>> Subject: RE: This was the text of the letter to the "Not so Good" Dr.
>> Hamm Gordon Campbell c/o Att. Generals. Mikey Baker and Wally Oppal
>> years ago
>> To: David Amos <david.raymond.amos@gmail.com>
>>
>...

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