ATTN Diane Lebouthillier if you wish to have the RCMP call me again about my email to Michael Snaauw et al Please make sure they don't lie to me next time
---------- Original message ----------
From: Media@pps-spp.parl.gc.ca
Date:
Sat, 4 Aug 2018 14:00:45 +0000
Subject: Automatic reply: ATTN Diane
Lebouthillier if you wish to have the RCMP
call me again about my email to
Michael Snaauw et al Please make sure they don't
lie to me next time
To:
motomaniac333@gmail.com
Parliamentary
Protective Service - MEDIA
Thank you for your inquiry.
Your e-mail has
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---------- Original message ----------
From: KadeMarjorie.Remy@pps-spp.parl.gc.ca
Date:
Sat, 4 Aug 2018 14:00:46 +0000
Subject: Automatic reply: ATTN Diane
Lebouthillier if you wish to have the RCMP
call me again about my email to
Michael Snaauw et al Please make sure they don't
lie to me next time
To:
motomaniac333@gmail.com
Bonjour.
Veuillez
noter que je suis absente du bureau. Pour toute question,
vous pouvez vous
adresser à Mme Isabelle Poulin : isabelle.poulin@pps-spp.parl.gc.ca
Merci
et à bientôt.
Kadé M. Rémy
----
Greetings.
Please
note that I am absent from the office. If you have any
questions, you can
contact Ms. Isabelle Poulin: isabelle.poulin@pps-spp.parl.gc.ca
Anne-Marie Lévesque AC, Appeals (613) 960-2388 *Chantal Brunette, EA (613) 960-2382 Claude Brault, AO (613) 960-2383
Frank Vermaeten AC, Assessment, Benefit and Service (613) 941-5007 *Michael Joy, EA (613) 957-9040 Shirley Beaudoin, IM (613) 954-7303
Cynthia Leblanc DAC, Assessment, Benefit and Service (613) 954-6614 *Marc Therrien, EA (613) 954-5890 Shirley Beaudoin, IM (613) 954-7303
Brian Philbin AC and Chief Audit Executive Audit, Evaluation and Risk (613) 957-7522 *Jenness Sealy, Special Advisor (613) 954-7834 Christine Sopchyshyn, EA (613) 948-1175
Richard Montroy AC, Compliance Programs (613) 957-3709 *Mike O’Brien A/Chief of Staff (613) 946-3258 Bianka Seguin-Guindon, SA (613) 957-3709
Ted Gallivan DAC, Compliance Program Branch (613) 946-9684 *Suzanne O’Brien, EA (613) 957-3616
Roch Huppé AC and CFO, Finance & Admin. (613) 946-1763 *Nathalie St-Jean, SPA and IM (613) 941-0171 Mary Bradshaw, Office Manager (613) 946-3013 Maisse Houri-Charron, A/SA (613) 946-1764
Johanne Bernard DAC, Finance & Admin. (613) 948-5240 *Nathalie St-Jean SPA and IM (613) 941-0171 Mary Bradshaw, Office Manager (613) 946-3013 Maisse Houri-Charron, A/SA (613) 946-1764
Diane Lorenzato AC, Human Resources (613) 954-8200 *Sandra Chamie, Executive Coordinator (613) 954-8201 Christine Fauvelle, SA (613) 941-4391 Erin Cole, SA (613) 946-4934
Dan Couture DAC, Human Resources (613) 946-4527 *Sandra Chamie, Executive Coordinator (613) 954-8201 Christine Fauvelle, SA (613) 941-4391 Erin Cole, SA (613) 946-4934
Annette Butikofer AC and Chief Information Officer Information Technology (613) 946-6494 *Sylvie Desjardins, Director (613) 946-5577 Anita Matheson, AA (613) 946-5573
Keith Barrass DAC, Information Technology (Solutions) (613) 941-4250 *Rob Latour, EA (613) 946-8569 Sylvie Lauzon, AA (613) 941-3506
Image description
Lyne Sincennes A/DAC, Information Technology (Corporate Systems and Support) (613) 941-2870 *Virginia Comeau, EA (613) 954-9466 Francoise Ouellette, AA (613) 941-5362
Micheline Van-Erum Assistant Deputy Attorney General Tax Law Services (613) 670-6416 *Lucie Fitzgerald, EA/SA (613) 670-6399
Richard Gobeil Executive Director and Senior General Counsel Legal Services (613) 957-2358 *Charles Nadeau, Senior Counsel (613) 946-5349 Suzanne Paulin, EA/SA (613) 957-2356
Geoff Trueman AC, Legislative Policy and Regulatory Affairs (613) 957-3708 *Renée Osborne, EA (613) 946-8717
Susan Gardner-Barclay AC and Chief Privacy Officer, Public Affairs (613) 957-3508 *Jerry Dybka, Special Advisor (613) 957-8071 TBD, SA (613) 957-8472
Yves Giroux AC, Strategy and Integration (613) 952-3660 *Joanne Coté, EA (613) 954-2927 Kathleen Davis, SA (613) 957-9235
Michael Snaauw AC, Collections and Verification (613) 954-1269 *Gisèle Scott, EA (613) 952-9787 Julie Courchesne, SA (613) 952-3836
Mireille Laroche DAC, Collections and Verification (613) 957-8174 *Gisèle Scott, EA (613) 952-9787 Julie Courchesne, SA (613) 952-3836
Ainslea Cardinal AC, Atlantic (902) 426-6370 *Anna-Lise Landriault, EA (902) 426-1825 Nicole Dufour, AA (902) 426-6105
Sr.
Michael Snaauw, Comisionado Asistente de la Agencia de Ingresos de
Canadá, presidió la Ceremonia de Clausura de la 52ava. Asamblea General
del CIAT. / Mr. Michael Snaauw, Deputy Commissioner of the Canada
Revenue Agency, chaired the Closing Ceremony of the 52nd General
Assembly of CIAT.
This event, one of the most important activity in the agenda of the
Center, was carried out successfully, thanks to the excellent
organization and reception provided by the Tax Administration of Canada,
and also the good technical quality level and contributions obtained
through the documents and presentations made by speakers, commentators
and moderators.
During the closing of the event, an invitation was extended to the
next Technical Conference of CIAT-IOTA-AT Portugal, to be held in
Lisbon, Portugal, from October 24 to 26, 2018. In addition, the National
Tax Administration Office of Cuba extended the invitation to the next
General Assembly to be held in that country in the first semester of
2019.
CIAT participated in the Workshop on “Good Practices on Technology
Applications for the Trade and Control facilitation in Customs”
CAPTAC-DR and the IMF organized the workshop on “Good Practices on the Application of Technology for the Facilitation of Trade and Control in Customs,” organized with the support of USAID and SUNAT, on June 4 and 5, 2018 in Lima, Peru.
During the workshop, aspects were discussed about the need for
customs administrations to invest efficiently in technology, including
elements such as the proper use of Business Process Management software
(BPMS), the use of technological equipment for border control including
non-intrusive equipment, and computer tools available to manage customs
processes and facilitate the analytical processing of information.
The CIAT Director of Technical Assistance and ICT, Mr. Raul Zambrano, spoke about the possibilities of using Blockchain technologies in tax and customs administrations.
Consists of nine Council Members elected
annually by the General Assembly. It is responsible for managing and
following up the performance of activities and the execution of the
Executive Secretariat budget, in addition to outlining CIAT’s
institutional strategies.
Composition
Consists of one President and eight Council Members. The President
will be the representative of the member country hosting the General
Assembly or, if the latter were held in a country from a region other
than the Americas, the representative of a country of the Americas that
the General Assembly designates. In case of temporary absence or left
office, his substitute shall be chosen from among the representatives of
member countries that sit in Council. The outgoing President or whoever
replaces him in his capacity as representative of his country and the
representative of the member country hosting the next General Assembly
shall be ex officio Council Members. The remaining six (6) Council
Members shall be elected by the Assembly for a two-year term, with only
one of them being a representative of a country from a region other than
the Americas. Renewal will take place annually by halves.
On June 6 and 7, 2018, the VII Regional Meeting of International Taxation
was held in the city of Havana, Cuba, organized by the Latin American
Network on Debt, Development and Rights (Latindadd), together with the
Inter-American Center of Tax Administrations (CIAT) and the National
Tax Administration Office of Cuba (ONAT).
From
left to right: Jorge Coronado, representative of the Latin American
Network on Debt, Development and Rights (Latindadd); Yamilé Pérez, head
of the National Tax Administration Office (ONAT) of Cuba; Marcio Verdi,
executive secretary of the Inter-American Center of Tax Administrations
(CIAT).
Officials from the international taxation areas of the tax
administrations and finance ministries of Bolivia, Chile, Cuba, Ecuador,
El Salvador, Guatemala, Honduras, Mexico, Panama, Peru, the Dominican
Republic and Uruguay participated in the event. Likewise, it counted
with the participation of experts from international organizations such
as OECD, regional organizations such as ECLAC, UNASUR, COSEFIN and
representatives of civil society such as Tax Justice Network, OXFAM,
among others.
Once again, this meeting has allowed us to move forward with the
discussions started seven years ago on BEPS, tax havens, tax competition
and tax transparency.
Before the end of the meeting, working groups formed by the delegates
of the tax administrations and ministries of finance present were
created, with the aim of defining regional conclusions on the topics of the discussions.
This report presents the results of a performance audit conducted by
the Office of the Auditor General of Canada under the authority of the Auditor General Act.
A performance audit is an independent, objective, and systematic
assessment of how well government is managing its activities,
responsibilities, and resources. Audit topics are selected based on
their significance. While the Office may comment on policy
implementation in a performance audit, it does not comment on the merits
of a policy.
Performance audits are planned, performed, and reported in accordance
with professional auditing standards and Office policies. They are
conducted by qualified auditors who
establish audit objectives and criteria for the assessment of performance;
gather the evidence necessary to assess performance against the criteria;
report both positive and negative findings;
conclude against the established audit objectives; and
make recommendations for improvement when there are significant differences between criteria and assessed performance.
Performance audits contribute to a public service that is ethical and
effective and a government that is accountable to Parliament and
Canadians.
Main Points
What we examined
The Canada Revenue Agency works to ensure that Canadians pay their
required share of taxes and that the revenue base is protected. It is
responsible for administering the Income Tax Act, which
specifies when taxpayers are required to file a return. A non-filer is
an individual, a corporation, or a trust who fails to file a tax return
as required by legislation.
Under the Excise Tax Act, businesses that meet certain
criteria are required to register for the goods and services
tax/harmonized sales tax (GST/HST). Non-registrants are businesses that
fail to comply with this requirement.
The Agency, through its Non-Filer/Non-Registrant (NF/NR) program,
works to encourage individuals, corporations, and trusts to comply with
the filing requirement and, in the case of businesses, with the GST/HST
registration requirements. In the 2010–11 fiscal year, the NF/NR
program’s salary budget was $39 million of the Agency’s total budget of
$4.5 billion, and it employed 700 of the Agency’s approximately
39,000 employees. This relatively small program area generated
$2.8 billion of additional taxes, interest, and penalties assessed in
each of the 2009–10 and 2010–11 fiscal years.
We looked at what the Agency has done to address non-compliance with
filing and registration requirements. The audit focused on how the
Agency identifies non-filers and non-registrants and how it plans,
monitors, and reports on its actions to improve compliance.
Audit work for this chapter was substantially completed on 5 January 2012. Further details on the conduct of the audit are in About the Audit at the end of the chapter.
Why it’s important
Income tax is the single most important source of government revenue.
For the income tax system to operate fairly and effectively, it is
important that all individuals and corporations file returns when they
are required by law to do so, and that they pay the taxes they owe. Not
doing so reduces the amount of money available for important government
programs such as health care, education, and the environment. Similarly,
businesses that are required to register for GST or HST, but do not,
may have a negative impact on government revenues. The Agency has
identified non-filers and non-registrants as high-priority issues to
address, as part of its efforts to combat non-compliance, including the
underground economy.
What we found
Because the Agency does not have the resources to pursue all
non-filers, it has developed a risk-scoring model to identify those it
will pursue. Agency analysis indicated that the files it chooses to
pursue result in returns filed and taxes assessed. However, it has not
tested its screening to determine whether the files it chooses not to
pursue from the initial 2.5 to 3 million files identified by the
matching process should in fact be pursued. In addition, two thirds of
the files initially selected for pursuit in the field are later
determined to have low potential, and work on them is discontinued. In
other words, the Agency does not know if its risk-scoring process is as
effective as it could be.
The Agency uses identification projects to find taxpayers who
may be participating in the underground economy. The majority of
projects completed were meeting or exceeding their targets for number of
tax returns filed and amounts assessed.
The Agency’s planning process tends to repeat actions from one
year to the next to identify non-filers and non-registrants. While it
considers the cost of its processes to pursue these files when planning
work, the Agency is not taking advantage of its research findings in its
work plans in order to improve its results in achieving compliance.
Current performance indicators focus on routine program
activities—for example, tax dollars and the number of taxpayers
assessed—rather than on the longer-term impact of the program, in
particular the Agency’s success at getting non-compliant taxpayers to
change their behaviour and file their returns. Various audits and
program evaluations over the years have recommended action to develop
additional performance measures and risk management of the
Non-Filer/Non-Registrant (NF/NR) program and to improve its use of
internal and external information. The Agency has made limited progress
in implementing many of these recommendations.
The Agency has responded. The Agency agrees with all of the
recommendations. Its detailed responses follow the recommendations
throughout the chapter.
Introduction
4.1 The mission of the Canada Revenue Agency is to administer tax, benefits, and related programs and to ensure taxpayer
compliance, on behalf of governments across Canada. As Canada’s tax
administrator, in addition to protecting Canada’s revenue base, the
Agency’s primary goal is compliance—ensuring that taxpayers meet their
obligations. Under the Canada Revenue Agency Act, the Agency is responsible for enforcing the Income Tax Act and the Excise Tax Act.
4.2 As part of fulfilling that responsibility, the Agency has created
the Non-Filer/Non-Registrant (NF/NR) program. The program’s mandate is
to encourage individuals, corporations, and trusts to comply with their
requirements under the Income Tax Act to file tax returns as
well as to encourage businesses to register for the goods and services
tax/harmonized sales tax (GST/HST). The NF/NR program’s stated objective
is
to develop fair, responsible and effective strategies
to achieve high levels of filing and registration compliance
commensurate with the level of funding while generating a high return on
investment (fiscal impact and production [returns obtained]).
4.3 The Income Tax Act identifies situations that require
individuals to file returns, which they must do to receive income tax
refunds. Since many individuals are employees, and income tax is
deducted at source from their pay, many receive refunds once they have
filed their returns. Therefore, filing is in their best interest.
4.4 Filing an income tax return is the first step in the compliance
continuum. The Agency assesses taxes once a taxpayer has filed a return;
if necessary, it may also assess taxes even if a taxpayer has not filed
a return. Once the return is filed, if taxes are owed, a different
compliance risk may arise—that of whether a taxpayer can or will pay the
amount owed. Taxpayers may not file their returns for a variety of
reasons. Some forget, some procrastinate, and others do not file their
returns or do not report their income in an effort to avoid tax. The
Agency provides tools to taxpayers to help them comply and, when
necessary, intervenes with a variety of actions.
4.5 An individual taxpayer is required to file a return when one of the following criteria is met:
Tax is payable.
The Agency requests or demands a return.
The taxpayer has elected to split pension income with a spouse or common-law partner.
The taxpayer wishes to receive the Working Income Tax Benefit.
The taxpayer has disposed of capital property or realized a taxable capital gain.
The federal government has overpaid Old Age Security or Employment Insurance benefits.
The taxpayer owes money to a Registered Retirement Savings Plan
(RRSP) because of the Home Buyers’ Plan or the Lifelong Learning Plan.
The taxpayer is required to contribute to the Canada Pension Plan.
Individuals, corporations, or trusts who do not file a tax return as required are called “non-filers.”
4.6 The Agency administers benefits on behalf of other government
departments as well as other levels of government. Often, these benefits
are based on information in the income tax return. Unless individuals
file a tax return, they cannot receive the benefits for which they may
be eligible. The Agency aims to facilitate access to benefits, such as
child benefits and the GST/HST credit, through its service delivery
programs.
4.7 In addition, under the Excise Tax Act, businesses must
register for the GST or HST if they provide goods or services equivalent
to $30,000 or more each year. Charities must register after
earning $250,000 in revenue; for public service bodies, such as schools,
universities, and hospitals, the threshold is $50,000. Taxi drivers and
certain non-resident businesses must register regardless of revenue.
Businesses that should register but do not are called “non-registrants.”
4.8 Approximately 700 of the Agency’s 39,000 employees work in the
NF/NR program. In the 2010–11 fiscal year, the program’s budget was
$39 million of the Agency’s total budget of $4.5 billion. Compared to
the other ways the Agency deals with compliance issues, such as audits
and income tax collections, the program is relatively small. Despite its
small size, the NF/NR program generated $2.8 billion of additional
taxes, interest, and penalties in each of the 2009–10 and 2010–11 fiscal
years.
4.9 The Agency has identified the pursuit of non-filers and
non-registrants as a high priority in its strategy to combat
non-compliance, including the underground economy. The Agency’s strategy incorporates
research, to understand non-compliance;
operations, to correct non-compliance through effectiveness and efficiency;
4.10 The Agency recently reviewed the delivery model for its NF/NR
program. The review looked at operational processes, workload
management, and resource use to identify improvements that would result
in better returns on investments for the program. In March 2011, the
Agency summarized its findings, and it is currently reviewing the
results.
Focus of the audit
4.11 The objective of the audit was to determine whether the Canada
Revenue Agency adequately addressed filing non-compliance (non-filers)
and registration non-compliance (non-registrants).
4.12 We looked at how the Agency planned suitable methods to address
both types of non-compliance, whether these plans incorporated past
experience and research, and whether they took into account the cost of
using these methods. We also looked at how the Agency validated its
selection decisions and how well its projects addressed non-filing
risks. Finally, we analyzed the way the Agency monitored and reported
its actions toward non-filers and non-registrants. In all of these
areas, we considered past audit and evaluation results, both internal
and external, and recommendations the Agency had previously accepted.
4.13 We did not focus on the issue of whether taxpayers are paying the taxes that had been assessed.
4.14 More details about the audit objectives, scope, approach, and criteria are in About the Audit at the end of this chapter.
Observations and Recommendations
Identifying non-filers and non-registrants
4.15 Most taxpayers in Canada file their tax returns on time. Others
file late before Agency intervention. The Agency will assess interest
and penalties for late-filed returns. If a tax return has not been
filed, the Agency will start the non-filer process.
4.16 There are two types of non-filers: known and unknown.
Known non-filers are those that the Agency can identify. It does this by
matching information slips (for example, T4 slips reporting employment
income and T5 slips reporting investment income) filed by employers or
other entities to tax returns filed by taxpayers.
4.17 Unknown non-filers are those the Agency cannot identify through
information slips or other documents. They are often self-employed or
operate within the underground economy. Because there is little or no
automated information about unknown non-filers and they are harder to
find, they are at higher risk of going undetected than known non-filers.
4.18 To start the identification process, Agency computer systems
match information slips to personal tax returns to determine if a
taxpayer has filed a return and if the amount reported is correct.
Information slips that do not have matching tax returns identify
potential non-filers. Each year, this process identifies 2.5 to
3 million individuals who are potential non-filers. Many are not
determined to be non-filers, since they may not be obliged to file a
return, or they may file their returns late. Another automated process
identifies corporate non-filers by matching their corporate business
numbers to corporate income tax returns.
4.19 Once this initial matching process has identified potential
non-filers, the Agency applies a risk-scoring process to select which
taxpayers to pursue. The initial process for pursuing them is automated (Exhibit 4.1).
The Agency sends letters, reminding them to file their outstanding returns.
If the Agency does not receive a return within 40 days, it may send a second “request to file” letter or it may send a demand to file.
Finally, if it has not received a return, the Agency may
transfer the file to a tax centre or a tax services office where a staff
member will begin a manual follow-up process. In some cases, the
process ends with the prosecution of a taxpayer, resulting in a fine or
jail term or both.
Exhibit 4.1—Process for pursuing individual non-filers, using the 2009 tax year as an example
*Total taxes assessed does not match the annual report, because this
is the T1 process for individuals and does not include corporations,
trusts, or GST/HST.
The Agency has validated its process for selecting files but not for rejecting files
4.20 We looked at whether the Agency validates (tests the validity
of) its screening process for identifying non-filers, and whether it
knows if the process was appropriate in identifying files to pursue. It
is important to validate this process, because it could include (“screen
in”) individuals who owe little or no tax or who are due a refund (low
potential), and exclude (“screen out”) individuals who owe high amounts
of taxes (high potential). For 2010 and 2009, we examined whether the
Agency validated its screening process to confirm that it was excluding
low potential files and including high potential files.
4.21 According to guidance from the Organisation for Economic
Co-operation and Development (OECD) on how to evaluate the effectiveness
of an organization’s strategies to encourage compliance, it is
important to validate the process that the organization uses to select
cases. This process is described in Exhibit 4.2.
A flawed selection process could result in high costs and poor results,
whereas sound selection processes result in low costs and positive
results.
Exhibit 4.2—The Compliance Risk Management Process
Source: Organisation for Economic Co-operation and Development
(OECD), Guidance Note: Evaluating the effectiveness of compliance risk
treatment strategies
4.22 The individual (T1) risk-scoring process is designed to estimate
the amount of tax that may be owed, on a case-by-case basis, using
information available to the T1 matching process. The accuracy of that
estimate can be validated only when the taxpayer files a tax return, and
the actual amount of tax assessed can be compared to the estimated
amount. One of the Agency’s challenges is that it does not know how much
tax, if any, is owed until it receives a return.
4.23 We found that the Agency’s analysis of its T1 file-selection
process indicated it has some ability to predict the potential of the
files from non-filers who were assessed after having been identified in
the matching process. Risk scoring allows the Agency to prioritize
returns with high potential. For the majority of cases, particularly
when the file-selection process did not select a case for enforcement
action, the Agency does not know how well its risk-scoring process
works.
4.24 The Agency’s research does not provide a reliable estimate of
the tax potential of the files that the Agency decided not to pursue. To
get a reliable estimate of the potential of those files, the Agency
could randomly select a small number of accounts from the 2.5 to
3 million individuals that are identified annually as potential
non-filers. It could then develop baseline measures to determine the
effectiveness of its risk-scoring process. The Agency has developed a
new risk-scoring model for personal tax returns and has run pilot
projects to test its effectiveness. This new model also does not address
the potential in the files the Agency decided not to pursue. (Our
recommendation is at paragraph 4.29.)
The Agency needs to validate its process for registering potential non-registrants
4.25 The Agency’s process for identifying potential GST/HST
non-registrants involves matches, leads, projects, and previously
identified non-filers. The Agency focuses on businesses that it believes
ought to be registered but are not.
4.26 Its work involving non-registrants uses approximately
five percent of the NF/NR program resources. Agency guidance indicates
that when an individual is being reviewed as a non-filer, staff must
consider and act on GST/HST registration issues at the same time. We
were unable to determine if this was being done consistently.
4.27 We looked at businesses that were identified as potential
non-registrants between 1 April 2009 and 31 March 2011, to determine
whether the Agency validated its methods for pursuing non-registrants.
We found two areas of concern:
The Agency cannot manage the volume of potential non-registrants
that its matching process identifies. Each year, this automated system
identifies around 185,000 potential non-registrants and sends their
files for review. The Agency has the capacity to review about half of
these files. This means that a large number of potential non-registrants
may not be reviewed on a timely basis.
We also noted a file-selection issue. Given the volume of
potential non-registrants identified, it is important for the Agency to
select files according to their tax potential. While the current method
includes elements of risk assessment, the Agency has not completed
analysis that would allow it to determine the effectiveness of its
file-selection method.
4.28 In summary, the Agency does not know if its selection methods to
pursue potential GST/HST non-registrants are effective. Given the
Agency’s limited resources, it is important to prioritize files to
pursue. 4.29 Recommendation. The
Agency should determine the effectiveness of both its file selection and
rejection processes for the total population of potential non-filers
and non-registrants. The Agency’s response. Agreed. The Agency will
develop a methodology for determining the effectiveness of the file
selection and rejection processes. It is expected that this methodology
will be applied to the non-filer/non-registrant population in 2013–14;
and, in 2014–15, the file selection and rejection processes will be
adjusted, as required, based on the evaluation of the testing results
from previous years.
File selection for manual pursuit needs improvement
4.30 Once taxpayer files have gone through the automated process, and
taxpayers have still not filed a return, the files are transferred to
tax centres and tax services offices (collectively called “the field”)
for resolution. Agency field staff will attempt to find current
addresses for taxpayers, using the Internet and government databases.
They may use a variety of methods—including phone calls, personalized
letters, personal visits, and taxpayer lifestyle analyses—to achieve
filing compliance.
4.31 We noted that the Agency has been conducting research to find
the optimal enforcement strategy for individual non-filers. Using data
about filing history, the Agency has been trying to identify the
non-filers that are highest potential and, as such, should be sent
directly to the field, skipping the step of sending an automated letter.
The Agency has piloted a new model based on this research, and the
initial results are encouraging.
4.32 When field staff pursue a file manually, the potential results are
the Agency discontinues pursuit of a return, because it
determines that the file lacks revenue potential or that no return is
required.
In some cases, the Agency may apply penalties or prosecute taxpayers.
When it has successfully prosecuted a taxpayer, it issues a press
release to inform the public of the consequences of not filing a return
or not reporting income.
4.33 Guidance from the OECD states that tax authorities should ensure
that they choose the correct files to pursue, and that they consider
the cost of getting a non-filer to comply. We looked at
how the Agency selects files to pursue manually,
whether it evaluated the effectiveness of manual interventions, and
how it addressed any shortcomings.
4.34 Tax centres and tax services offices do not have the capacity to
pursue every potential file transferred from the automated process. The
Agency has identified an excessive inventory of non-filer cases at tax
services offices as a significant challenge, so choosing which files to
pursue is important.
4.35 Field staff can use the amount of tax potential that the Agency
estimates to select the potential non-filers that it pursues. They also
have a number of other tools to help choose files. However, an Agency
analysis, conducted as part of an NF/NR program renewal exercise,
determined that the tax potential calculated by the Agency does not meet
the field officers’ needs. In addition, the analysis found the
procedures used to select files at the tax services offices varied, as
did the quality of the file selection. About two thirds of the files
selected for manual pursuit ended up being discontinued, partly because
the field staff determined low tax potential after they started to work
on the file. When a file is discontinued, a decision is made to stop
work on it, even if the taxpayer has not filed a return.
4.36 A stronger risk assessment system would allow staff to
prioritize and focus on files with high potential. It would also provide
the Agency with the assurance that it can eliminate more low-potential
files from its inventory and allow it to use its resources more
efficiently and effectively.
4.37 Recommendation. The Canada Revenue Agency should implement a robust risk assessment system to prioritize its selection of files. The Agency’s response. Agreed. As noted in this
report, the Agency’s current effort towards improving file selection
through data analysis is encouraging. The Agency is committed to
developing and applying new risk assessment methodologies and business
intelligence solutions to improve the selection of both low- and
high-complexity files. The Agency will continue this work in 2012–13, so
that a more robust risk assessment process can be implemented
by 2015–16.
The Agency does not pursue all non-filing corporations
4.38 The Income Tax Act states that, unlike individuals, all
corporations are required to file a tax return, whether or not they owe
taxes. The Agency matches corporation business numbers to corporate tax
returns. If there is no corresponding return, the corporation is a
non-filer.
4.39 We looked at whether the Agency ranks corporations for pursuit
and excludes corporations based on predetermined criteria. We found that
corporations are assigned a risk rating based on the estimated tax
owing. However, the rating is for information purposes only; the Agency
does not use that rating to select files to pursue.
4.40 The Agency’s administrative position is that it will not pursue
certain types of corporations—such as incorporated municipalities and
non-profit organizations—because they are exempt from income tax.
Without tax returns for certain types of corporations, it is difficult
for the Agency to determine if they still meet the conditions for tax
exempt status.
Identification projects find non-filers for whom the Agency lacks information
4.41 The Agency has identified the underground economy as one of the
biggest risks it faces. The combination of the declining economy and a
growing number of self-employed individuals increases the risk
of revenues going unreported and under-reported and of a reduced
tax base.
4.42 According to the Agency, identification projects are one of
the ways that it identifies and addresses filing and registration
non-compliance that is missed, or is not prioritized, by the automated
process.
4.43 These projects may be based on various factors, such as local
knowledge and experience, regional concerns, and national issues.
The focus of identification projects tends to be on self-employed
individuals who carry on a business, because the Agency’s automated
systems address potential non-filers who receive information slips. For
example, the Agency’s automated matching process would not identify a
contractor who offers a low “cash-only” price for renovations.
4.44 Often, the research to identify which businesses to look at
begins at a tax services office, where staff review a large number of
businesses for filing compliance. As sources of information, they use
the Internet and directory and database searches, as well as projects
conducted at other field offices. They also seek information from other
levels of government.
4.45 The Agency’s 2009 Risk Action Plan indicated the need for a more
horizontal approach to enable a coordinated corporate strategy.
Furthermore, it indicated that more research, testing, and analysis
would be critical to help the Agency focus on high-risk industries and
cases. The Agency’s analysis of completed projects was to be finished by
early 2011, but it remains outstanding. In addition, the Agency was to
gather intelligence data, as part of its identification projects. Some
work has been started, but more is still required to complete the
intelligence gathering.
4.46 We looked at identification projects completed between
April 2009 and March 2011 to determine whether the Agency had adequate
methods in place to find and compel non-filers to file their returns.
Case Study 4.1—Examples of projects
In 2010, the Agency started a project that required a number of
cities to provide a list of individuals and companies that had received
revenues other than salaries. This would allow the Agency to check that
the recipients’ obligations under the Income Tax Act were being
met. The information received from the cities would be matched against
Agency databases. This would allow non-filers and non-registrants to be
identified and pursued by field officers to file their returns and
register their businesses.
Agency staff collected advertisements for home renovations and
construction from publicly available sources, such as telephone
directories, newspaper listings, flyers, and websites. This information
was used to see whether those businesses filed returns and were
registered for GST/HST.
4.47 We found that the Agency undertook some projects during the
audit period, but its choice of projects was not based on a
comprehensive analysis of the types of non-filers it might be missing.
The Agency’s own analysis concludes project activity is ad hoc and has not benefited from a more systematic approach.
4.48 We examined whether the identification projects achieved the
desired results. We also considered whether the Agency cancelled or
revised projects that were not meeting intended targets. We found that
the majority of completed projects met or exceeded their desired
results. However, we noted that one region was not consistently meeting
its targets. The Agency has made efforts to address these issues at the
regional level.
4.49 Agency guidance on projects suggests that, when compared to
other types of field work, identification projects find individuals with
higher average amounts of taxes assessed. We looked at identification
projects and other field work, by comparing the ratio of salaries to
assessed tax dollars, and we found no difference. This suggests that
identification projects are no more successful in raising tax revenue
than any other type of field work. However, they are important to the
success of the program, because they find the unknown non-filers and
send an important compliance message to taxpayers.
Tax services offices rarely follow the new project approval process
4.50 Tax services offices are expected to spend a portion of their
local budget on project work each year. They may also request additional
funding for special compliance projects. In both of the years under
audit, the Agency budgeted around 15 percent of its field salary dollars
for identification projects.
4.51 The Agency developed a project approval process, with a set of
rules, for submitting potential projects for approval. It developed the
process to ensure that it retained knowledge and experience obtained
during identification projects, and to encourage more rigour at the
local level when projects are being selected. For example, the process
identifies the need for
establishing a business case,
performing sample testing,
setting objectives,
establishing a strategy,
mapping the process, and
having the project approved.
4.52 We reviewed the applications for project approval by
Headquarters, to determine whether Agency staff followed the new rules,
which came into effect in July 2010. We found that most projects that
were submitted lacked important information. The most common omissions
were business case and sample testing, as well as approvals from local
managers. These missing pieces of information are critical to
demonstrate the need for the project as well as to assist in measuring
its success. Without sample testing, it is difficult to determine the
scope of the non-compliance staff are trying to address. Without
approvals at the local level, managers may be unaware of any issues or
may disagree with the scope and intent of the project.
Planning work
4.53 With a diverse population to identify and detect, planning
becomes a key factor in the process of identifying non-filers. Assessing
what worked in the past, incorporating lessons learned, and considering
the results of research all play a part in developing a business plan.
In addition, certain business sectors or geographic areas may be more
problematic than others. The Agency needs to consider what to measure
when developing a plan. To ensure success, the Agency must set
appropriate standards in advance.
4.54 The overall objective of the Non-Filer/Non-Registrant (NF/NR)
program is to achieve high levels of filing compliance and registration.
Managers need to know whether the Agency’s programs and choices lead to
desired changes in taxpayer behaviour, thus achieving this objective.
The annual planning process focuses on production targets
4.55 Guidance from the Organisation for Economic Co-operation and
Development (OECD) refers to the importance of analyzing compliance
behaviour, determining treatment strategies, and planning and
implementing those strategies. Agency documents have identified
non-filers and the underground economy as among the highest risks the
Agency must address.
4.56 We reviewed planning documents for the period between
1 April 2009 and 31 March 2011. We did not find an integrated plan that
outlines the work of the NF/NR program as a whole. We saw budget
documents, output targets, and emails. We found that, each year, the
Agency used the same approach, which focused on obtaining a set number
of tax returns or registrations and a target amount of assessed taxes.
Because the Agency did not prepare and evaluate an integrated plan, it
did not review the program’s overall status.
4.57 During the years under audit, the internal reports on the
automated program production had an error in how production results were
calculated. The Agency has informed us that controls are now in place
to make sure that these reports are reliable.
4.58 In our 2005 audit (November Report of the Auditor General of Canada, Chapter 3, Canada Revenue Agency—Verifying Income Tax Returns of Individuals and Trusts),
we recommended that the Agency develop and implement a strategy to
better use certain types of information returns, such as documents that
report the sale of shares. This could be another useful source of
information in the matching process for identifying potential
non-filers. The Agency agreed with this recommendation but has not yet
fully implemented it.
4.59 The NF/NR program has undertaken a long-term initiative to
improve its operations. This initiative is based on an internal review
of the Agency’s offices across Canada, which is the foundation for
change in areas such as risk management. It is an example of positive
steps the Agency is taking, through the use of research, to improve its
planning and program operation. This initiative is in the early stages
of implementation, and it does not address past recommendations or other
research agenda issues.
The Agency considers the cost of achieving filing compliance when setting objectives
4.60 Risk management involves balancing risk with mitigation and
takes into account the concept of diminishing returns. This requires the
Agency to focus on obtaining compliance in cases where there is greater
tax potential, and should consider what resources are necessary to
achieve that level of compliance. We note, however, that the NF/NR
program also recognizes the need to send a deterrent message to certain
sectors, to encourage compliance.
4.61 Cost-benefit analysis aids in selecting the appropriate approach
to workload and general planning. We looked at the way the Agency
considers this analysis when it sets objectives and again, throughout
the year, when priorities or budgets change.
4.62 We looked at Agency planning documents and found that, each
year, it conducted a cost-benefit analysis before it began the automated
and manual processes to assign non-filing and non-registration files.
In fact, this concept was the foundation for many of the annual work
plans.
4.63 We reviewed three cases in which additional funds were injected
into the program partway through the fiscal year. Agency documentation
demonstrated that a clear cost-benefit analysis was conducted in only
one of the three cases.
Measuring results and making improvements
4.64 The Canada Revenue Agency’s risk management policy, guidance
from the Organisation for Economic Co-operation and Development (OECD),
and non-filer/non-registrant (NF/NR) operations manuals highlight the
importance of regularly learning from past experience, relevant research
findings, and action plans for the purpose of continuous improvement.
4.65 In addition to our 2005 audit,
we conducted an audit of the NF/NR program in 1994 (Report of the
Auditor General, Chapter 31, Revenue Canada—Ensuring Fairness of the
Income Tax System: Detection of Non-Filers and Special Investigations).
4.66 Some of the Agency’s internal audit and evaluation reports also addressed the NF/NR program, including the following:
2005—Contract Payments Reporting System Program Evaluation Study
2008—GST/HST Registration Compliance Evaluation Study
Performance indicators measure only routine program activities
4.67 The OECD notes that revenue collection bodies (organizations
that administer and enforce national tax laws) have traditionally
measured their performance through the day-to-day
activities that result from the various work streams they administer.
However, while such measures represent an important part of revenue
bodies’ reporting systems and help with their day-to-day management,
they do not offer insights into the impact of their activities. Positive
trends are sometimes assumed to reflect improvements in taxpayers’
compliance, but this may not be true. The Compliance Risk Management
Process (Exhibit 4.2)
links taxpayer behaviour to strategies. Strengthened performance
monitoring would incorporate this concept and help the Agency to make
this link.
4.68 Previous audit and evaluation recommendations, which the Agency
accepted, included the need for performance measures that provide more
meaningful information. In our 1994 audit report on non-filers, we found
that the focus on files obtained and taxes assessed did not provide
information on whether taxpayer behaviour had improved. The Agency’s
2008 GST Registration Compliance Study found that the yearly production
targets that headquarters set for the NR workload
do not demonstrate the extent to which the program is
having the desired effect of addressing registration non-compliance
or identifying the relative risk posed by the non-registrant population.
4.69 The Agency’s 2007 Internal Audit Report concluded that its
existing program performance measures are sufficient to assess routine
program activities. However, according to the internal audit, the NF/NR
program needed to develop performance measures and indicators to
accurately report its outcomes. Doing so would provide a complete
performance picture of its portfolio to support the Agency’s strategic
decision-making.
4.70 We reviewed published performance measures, as well as those
available internally to Agency staff, for the two years under audit. We
looked for the trend analysis and behavioural impact that were being
incorporated into management information.
4.71 We found that the Agency uses the following indicators to assess the program
amount of taxes assessed,
amount spent on salaries,
number of returns filed, and
number of GST/HST registrations obtained.
For the two years under audit, the NF/NR program exceeded its target
of $2.4 billion for taxes assessed; it assessed $2.8 billion in each of
the 2009–10 and 2010–11 fiscal years.
4.72 The Agency also reports the rate of voluntary compliance in its
Annual Report to Parliament, as a measure of the overall level of filing
compliance in Canada. Individual filing compliance is quite high; in
each of the years under audit, 92.8 percent of returns were filed on
time, exceeding the target of 90 percent. Corporations are less
compliant; the target of filing 90 percent of returns on time has not
been met for a number of years (for example, 85.1 percent were filed on
time for the 2010–11 fiscal year and 85.5 percent for 2009–10). (Exhibit 4.3)
Exhibit 4.3—The Agency’s target and compliance rates
Source: Canada Revenue Agency’s annual reports to Parliament, 2005–06 to 2010–11
4.73 In its annual report to Parliament for the 2008–09 fiscal year,
the Agency committed to reporting the percentage of taxpayers
that it identified as having outstanding tax returns after the Agency
initiated an action. It did not report these percentages for the 2009–10
or 2010–11 fiscal years.
4.74 The Agency does report annually on GST registration compliance.
However, it reports this compliance as a percentage based on GST filing
compliance, since the actual number is unknown. In our opinion, this is
not a meaningful measure because there is no relation between those who
file their GST returns and those who are not registered for GST. The
Agency’s annual report for the 2008–09 fiscal year indicated that the
next report would include a percentage measure of the effectiveness of
the actions that the Agency took to identify businesses that are
required to register for the GST/HST. No measure was included in
subsequent annual reports.
4.75 The Agency continues to struggle to develop measures that
demonstrate its effectiveness in addressing filing or registration
compliance.
4.76 Recommendation. The Canada Revenue Agency
should follow through on its previous commitments to develop meaningful
performance measures and indicators. The Agency’s response. Agreed. Performance
indicators should evolve and adapt to changes in the program. Existing
indicators continue to provide relevant information on program
activities, expenditures, and results. New indicators, however, can
provide even more meaningful information if the systems to collect and
report on the data can be created. System changes will be governed by
Agency and Government of Canada funding and expenditure policies.
Beginning in 2012–13, the Agency will, in line with the Auditor
General’s recommendation, review the relevant performance indicators to
ensure they further support program reporting requirements.
The Agency has not integrated research results into planning to improve the program
4.77 The Agency has been conducting research on non-filer behaviour
for many years. Understanding why certain taxpayers do not file their
returns is essential to developing effective action plans. The Agency
has identified some actions it could take to increase non-filer
compliance, such as changes to the contents of letters sent
to non-filers (to be implemented for the 2012–13 fiscal year) and
standard reminders from Agency staff when they respond to taxpayer
queries about their obligations to file tax returns.
4.78 We reviewed the Agency’s use of “data mining” (sifting through
large amounts of data to find useful information) to improve the way it
selects cases for non-filer enforcement action. One research project
looked at the accuracy of the risk assessment when compared to the
actual amount a non-filer declared on a tax return, regardless of Agency
intervention. Overall, data mining shows promise.
4.79 In 1994, we concluded that to conduct compliance research and
generate more leads, which would help it to find non-filers who are not
on the tax roll, the Agency needed to continue expanding its use of
internal and external sources of information. We also concluded that the
Agency needed to evaluate how effective it was at convincing non-filers
to file tax returns.
4.80 We looked at whether Agency enforcement action has an effect on
voluntary compliance. While the Agency has not conducted any research
about the effect of its NF/NR program on the Canadian public, its
research on the non-filer population indicates that individuals who were
subject to enforcement action were more likely to file their returns in
future years. However, the impact fades over time, and future voluntary
compliance is lowest among taxpayers who required more severe
intervention, such as prosecution. This measure could be used to track
the impact of the NF/NR program.
4.81 We looked at Agency research about non-filers and
non-registrants to determine whether any of the research findings
had been integrated into the program planning during the period
we audited.
4.82 We found the Agency had a multi-year plan to conduct research,
but it was not always clear how this plan fit into the NF/NR program’s
overall plans. We saw no modifications to the annual planning process to
incorporate research findings; the process was primarily a repeat of
the previous year’s actions. An Agency’s program evaluation of GST/HST
Registration Compliance, in 2008, noted similar concerns about risk and
research.
4.83 Recommendation. The Canada Revenue Agency
should include its research findings in its planning and reporting
processes, to effectively manage the risk of non-filers and
non-registrants. The Agency’s response. Agreed. The Agency has made
significant progress in conducting research and gathering business
intelligence through the acquisition of data, technology, and the Agency
research agenda. The Agency recognizes that there are opportunities to
improve how this intelligence is incorporated into the planning and
reporting processes. By 2013–14, the Agency will develop and implement a
formal process to achieve this goal.
Conclusion
4.84 The Canada Revenue Agency has adequately addressed
non-compliance concerning the filing of tax returns and GST/HST
registration, although we identified some areas for improvement. In
particular, it does not know the impact of its actions on taxpayer
compliance.
4.85 The Agency has identified suitable methods to address filing and
registration non-compliance. The planning process has some weaknesses,
because it is not integrated with research and audit findings and tends
to rely on past methods, although it does include the cost of applying
particular methods.
4.86 The Agency uses a risk-scoring model and data-mining research to
choose files to pursue through an automated process, but it has no way
of knowing whether it excludes the right files. Field staff use various
methods to choose files, in addition to the automated risk-scoring
system that does not always identify the files with the greatest
potential for obtaining a tax return and assessing taxes.
4.87 Identification projects successfully find non-filers about whom the Agency has no previous information.
4.88 The Agency’s performance measures do not provide information
about the impact of the Non-Filer/Non-Registrant (NF/NR) program or on
whether the program met its objective of achieving high levels of
compliance. Rather, they measure the results of routine program
activities. In addition, the Agency has made limited progress in
implementing our previous recommendations or on those from its own
internal audits and program evaluations. Overall, the NF/NR program
works, but there is room for improvement.
About the Audit
All of the audit work in this chapter was conducted in accordance
with the standards for assurance engagements set by The Canadian
Institute of Chartered Accountants. While the Office adopts these
standards as the minimum requirement for our audits, we also draw upon
the standards and practices of other disciplines.
Objectives
The overall audit objective was to determine whether the Canada
Revenue Agency adequately addressed filing non-compliance (non-filers)
and registration non-compliance (non-registrants). For the purposes of
this audit, we defined “adequately” and “addressed.” Adequately meant in
a measureable way, with targets and indicators reflecting the selection
and identification process, and whether the Agency knew at each stage
(at Headquarters and in tax services offices and tax centres) if the
process was effective. Addressed meant concentrated on or directed its
activities toward.
We conducted our audit with the following lines of inquiry, each with its own sub-objective:
Identifying, selecting, and pursuing non-filers and non-registrants.
To determine whether the approach to addressing non-filers and
non-registrants was implemented as designed, at Headquarters and in the
tax centres and tax services offices.
Planning. To determine whether the Agency had designed an adequate approach to addressing non-filers and non-registrants.
Monitoring and reporting actions to address non-filers and non-registrants.
To determine whether the Agency monitored and reported its actions in
addressing the inventory of non-filers and non-registrants.
Scope and approach
The audit focused on the program areas concerning non-filers and
non-registrants with the Taxpayer Services and Debt Management Branch.
In particular, we looked at how they planned the work, used previous
audit findings and research, and selected files, according to a risk
assessment. We also considered how the Agency monitored and reported on
the risk of non-filing and non-registration.
During our audit, we requested and reviewed documents and reports
from the Agency. We also analyzed data relating to identification
projects and file selection. Our review of applications for
identification projects included the random sampling of 40 files over
the two-year period of our audit. We chose our sample in accordance with
statistical sampling methodology, to provide a high level of assurance
that the Agency was following procedures when approving projects. A
sample size of 34 is sufficient to project the entire population of 62
with an expected error rate of 0 percent, a confidence interval of
+10 percent, and a confidence level of 90 percent.
To confirm our understanding of the information we received, we
interviewed Agency staff at various levels and locations. We visited
eight tax services offices, three tax centres, and one regional office
and conducted interviews with regional program advisors, technical
advisors, managers, field officers, team leaders, and assistant
directors. At the Agency’s headquarters, we met staff in the Enterprise
Risk Management Branch, Strategy and Integration Branch, and the
Taxpayer Services and Debt Management Branch.
We did not examine Agency activities related to
payment non-compliance,
non-filing of GST (as opposed to non-registration), and
criminal activities of the underground economy.
Criteria
To determine whether the Agency
had designed an adequate approach to address non-filers and
non-registrants, we used the following criteria:
Criteria
Sources
The Agency’s plan identifies suitable methods to compel filing and registration compliance.
Guidance Note: Evaluating the effectiveness of compliance risk treatment strategies, OECD
Corporate Business Plan 2009–2010 to 2011–2012, CRA
The Agency validates its method to select inventory.
Guidance Note: Evaluating the effectiveness of compliance risk treatment strategies, OECD
The Agency has adequate methods in place to compel
non-filers to file their returns and non-registrants to register their
businesses.
Guidance Note: Evaluating the effectiveness of compliance risk treatment strategies, OECD
Income Tax Act
Excise Tax Act
Canada Revenue Agency Act
The Agency has measures to assess that its actions achieve the desired results as defined by the program objective.
Corporate Risk Inventory Update, CRA, 2010
Guidance Note: Evaluating the effectiveness of compliance risk treatment strategies, OECD
NF/NR TSO Operations Manual
The Agency reports whether its actions achieve the desired results as defined by the program objective.
Canada Revenue Agency Act
Auditor General Act
NF/NR TSO Operations Manual
Guidance Note: Evaluating the effectiveness of compliance risk treatment strategies, OECD
Management reviewed and accepted the suitability of the criteria used in the audit.
Period covered by the audit
The audit covered the period from April 2009 to March 2011. Audit
work for this chapter was substantially completed on 5 January 2012.
Audit team
Assistant Auditor General: Marian McMahon
Principal: Vicki Plant
Director: Heather Miller
Jeff Graham
Suzanne Moorhead
Rodney Newcombe
Stuart Smith
Sarah Winton
For information, please contact Communications at 613–995-3708 or 1-888–761-5953 (toll-free).
Appendix—List of recommendations
The following is a list of recommendations found in Chapter 4.
The number in front of the recommendation indicates the paragraph where
it appears in the chapter. The numbers in parentheses indicate the
paragraphs where the topic is discussed.
Recommendation
Response
Identifying non-filers and non-registrants
4.29 The Agency should determine the
effectiveness of both its file selection and rejection processes for the
total population of potential non-filers and non-registrants. (4.20–4.28)
Agreed. The Agency will develop a methodology for
determining the effectiveness of the file selection and rejection
processes. It is expected that this methodology will be applied to the
non-filer/non-registrant population in 2013–14; and, in 2014–15, the
file selection and rejection processes will be adjusted, as required,
based on the evaluation of the testing results from previous years.
4.37 The Canada Revenue Agency should implement a robust risk assessment system to prioritize its selection of files. (4.30–4.36)
Agreed. As noted in this report, the Agency’s current
effort towards improving file selection through data analysis is
encouraging. The Agency is committed to developing and applying new risk
assessment methodologies and business intelligence solutions to improve
the selection of both low- and high-complexity files. The Agency will
continue this work in 2012–13, so that a more robust risk assessment
process can be implemented by 2015–16.
Measuring results and making improvements
4.76 The Canada Revenue Agency should
follow through on its previous commitments to develop meaningful
performance measures and indicators. (4.67–4.75)
Agreed. Performance indicators should evolve and adapt to
changes in the program. Existing indicators continue to provide
relevant information on program activities, expenditures, and
results. New indicators, however, can provide even more meaningful
information if the systems to collect and report on the data can be
created. System changes will be governed by Agency and Government of
Canada funding and expenditure policies. Beginning in 2012–13, the
Agency will, in line with the Auditor General’s recommendation, review
the relevant performance indicators to ensure they further support
program reporting requirements.
4.83 The Canada Revenue Agency should
include its research findings in its planning and reporting processes,
to effectively manage the risk of non-filers and non-registrants. (4.77–4.82)
Agreed. The Agency has made significant progress in
conducting research and gathering business intelligence through the
acquisition of data, technology, and the Agency research agenda. The
Agency recognizes that there are opportunities to improve how this
intelligence is incorporated into the planning and reporting processes.
By 2013–14, the Agency will develop and implement a formal process to
achieve this goal.
Definitions:
Taxpayer—According to the Income Tax Act,
any person who resides in Canada, whether or not they are liable to pay
tax. For tax purposes, a person may be an individual, a corporation,
or a trust. (Return) Underground economy—Typically
involves commercial activity that is unreported for tax purposes.
Underground economic activity is particularly prevalent in industry
sectors where cash transactions are common, such as hospitality,
automotive repairs, and construction, including home renovation.
Source: Canada Revenue Agency (Return) Organisation for Economic Co-operation and Development (OECD)—An
organization consisting of member countries. It conducts research and
creates agreements, standards, and recommendations to end poverty
through economic growth and financial stability. One of the OECD’s focus
areas is taxation. (Return) Demand to file—The formal notification of a taxpayer’s requirement to file an income tax return—based on subsection 150(2) of the Income Tax Act. (Return) Subsection 152(7) of the Income Tax Act—A provision
of the Act that gives the Agency the authority to assess the tax
payable where no return has been filed by a taxpayer. Agency staff
calculate an amount they believe is an accurate estimate of a taxpayer’s
income. The taxpayer is able to revise the amount of tax assessed by
filing a corrected income tax return. (Return)
Individual Compliance Directorate,
Collections and Verification Branch
Overview & PIA Initiation
Government institution
Canada Revenue Agency Government official responsible for the PIA
Michael Snaauw
Assistant Commissioner,
Collections and Verification Branch Head of the government institution or Delegate for section 10 of the Privacy Act
Marie-Claude Juneau
ATIP Coordinator Name of program or activity of the government institution
Returns Compliance
Description of the class of record and personal information bank
Standard or institution specific class of record:
Non-Filer Compliance, CRA CVB 181
Standard or institution specific personal information bank:
Non-Filer Compliance, CRA PPU 025 Legal authority for program or activity Income Tax Act (ITA)
Subsection 220(1) of the ITA ? authority for the Minister to administer and enforce the ITA
Section 231.1 of the ITA - authority to inspect, audit or examine
Section 231.2 of the ITA ? authority to issue a requirement to provide documents or information.
Section 231.7 of the ITA ? authority for a court order compelling a
person to provide information or documentation sought under sections
231.1 and 231.2 of the ITA.
Section 237 of the ITA - authority to collect and use the Social Insurance Number.
Subsection 152(7) of the ITA – authority for the Minister to assess
tax payable for taxpayers if they have not filed returns for specific
years, if certain criteria have been met.
Subsection 150(2) Demands for Returns
Subsection 238(1) Offences and Punishment
Subsection 238(2) Compliance Orders
Summary of the project / initiative / change
Overview of the program or activity
The mandate of the non-filer program is to promote compliance with
the filing requirements of individuals, corporations and trusts, as
outlined in the Income Tax Act and various other pieces of legislation.
Although the majority of Canadians file their tax returns on time as
required by Canadian tax laws, some taxpayers do not. Filing an income
tax return is the first step in the tax compliance continuum. The Agency
raises a tax assessment once a taxpayer files a tax return. Taxpayers
may not file their returns for a number of reasons. The Agency provides a
variety of tools to help taxpayers file their returns.
The non-filer program performs an important enforcement role to
protect revenue at risk. The Agency actively encourages tax payers to
file voluntarily. In cases where taxpayers do not meet their filing
obligations, the program may enforce filing compliance under the Income
Tax Act. Enforcement action may involve demanding returns, raising
assessments under subsection 152(7) of the Income Tax Act, field visits
and in rare situations, prosecution.
Non-filers can be categorized as known or unknown. Known non-filers are
those the Agency can identify as having a tax potential based on
information that is available to the Agency (for example, information
slips that are on file such as T4 or T5 slips).
Unknown non-filers are those the Agency cannot identify a factual tax
potential due to the lack of information the Agency has about the
taxpayer. Individuals that fall into the unknown category are
often self-employed or may operate within the underground economy.
Unknown non-filers continue to pose a risk as they are more difficult to
identify and risk score for enforcement action.
Each tax year after the filing deadlines have passed, non-filers are
identified through automated processes. Taxpayer accounts that have not
filed tax returns are identified for the annual load and are loaded into
the Système Universal Delpac System (SUDS).
Once the non-filer accounts are loaded into SUDS, the Agency applies a
risk-scoring process that identifies whether or not there is tax
potential on the accounts and prioritizes the accounts by their risk
score. This process is used to identify the accounts selected for
potential enforcement action.
Currently accounts identified in SUDS for non-filer enforcement action are subject to the following processes:
Automated letters
Non face to face enforcement action at the National Verification and Collection Centres and Tax Centres
Face to face enforcement action at the tax services offices
Accounts that score low or have no tax potential
identified are routed to the SUDS drop silo. These accounts are selected
for additional campaigns through the Debt management Call Centre, CRA
nudge initiatives and Non-filer enforcement project work that targets
the underground economy. What’s new? Requirement for Information Unnamed Persons
The Workload Development and Business Intelligence Section (WDBIS) in
the Individual Compliance Directorate is responsible for developing new
techniques to identify non-compliance. This includes developing
projects, conduct research and identify emerging risks, to gain
understanding of compliance behaviours and suspected areas of
non-compliance, test innovation risk treatments and improve risk
assessment methodology. As part of the Requirement for Information
Unnamed Persons (RFIUP), data is obtained through a federal court order
to obtain data on unnamed persons.
The information obtained from RFIUP, is sorted and matched against
existing source data for risk assessment purposes. Technology and
Business Intelligence Directorate provides business intelligence and
risk assessment services for the WDBIS. Nudge
Nudge initiatives use the concept of gently influencing taxpayer
behavior to become tax compliant. Studies have shown that the use of
nudging has benefited the compliance continuum for other tax
administrations, to improve compliant behavior by the taxpayer.
The non-filer program has initiated two nudging concepts using the
Automated Dialing Announcement Device and letters to send soft messages
to taxpayers from the Système Universal Delpac System (SUDS) drop silo.
These are non-filer accounts that have not been selected for enforcement
action. The results are being analysed by business intelligence. New Workload Management System
The Collections and Verification Branch (CVB) is replacing the
existing legacy systems with a new case and workload management system
(WMS). The graduated replacement is ongoing to 2023. The new WMS will
accommodate CVB’s compliance enforcement requirements. The non-filer
program is the first to onboard under Release 1, scheduled for October
2018. This release will replace the SUDS used by the non-filer program.
Scope of the Privacy Impact Assessment
This privacy impact assessment identifies and assesses privacy risks
to personal information relating to the administration of the non-filer
program activities for the enforcement of the filing requirements of
individuals, corporations and trusts under the Income Tax Act.
Business intelligence activities relating to the creation of
Non-Filer compliance strategies and workload development have been
assessed in a separate privacy impact assessment entitled Collections
and Verification Business Intelligence.
Projects and initiatives that focus on the underground economy and
non-compliance continue to be developed. As a result, as new
initiatives or a change to an existing process within the program is
identified, this privacy impact assessment will be reviewed and updated
as required.
Risk identification and categorization
A) Type of program or activity
Criminal investigation and enforcement / National Security Level of risk to privacy: 4 Details: Individuals, corporations and trusts do not
always file their required returns and do not directly provide
information when requested by CRA. Non-filer officers need to obtain
information from sources as necessary, to have sufficient factual
information in order to raise 152(7) assessments or pursue prosecution
action.
In the majority of circumstances, the data will be compiled to
establish non-compliance demographics, trend analysis and workload
management. In the event that the taxpayer continuously does not meet
the obligations of their requirement to file, the non-filer program will
consider proceeding with prosecution action under 238(1) or a
compliance order under 238(2) of the Income Tax Act if needed. B) Type of personal information involved and context
Social Insurance Number (SIN), medical, financial or other sensitive
personal information and/or the context surrounding the personal
information is sensitive. Personal information of minors or incompetent
individuals or involving a representative acting on behalf of the
individual. Level of risk to privacy: 3 Details: The information used within the non-filer
program is gathered from compliance activities, searching of open and
publicly available social media web sites, unnamed persons requests, as
well as from other program activities within CRA including those
administered by the Domestic Compliance Programs Branch, International,
Large Business and Investigations Branch, Assessment, Benefit, and
Service Branch, and Collections and Verification Branch.
Information could include but is not limited to the SIN, information
that is available in the CRA systems such as; current or past employers,
assets, income amounts, other financial information, and contact
information such as addresses and/or phone numbers. Certain information
belonging to individuals and corporations that may not be directly
associated with the subject taxpayers may be accessed during the
non-filer program activities. The non-filer program will institute
limitations in the examination and collection of personal information
related to the taxpayer and others, and will segregate the information
that is pertinent to the program through role based access. C) Program or activity partners and private sector involvement
Private sector organizations or international organizations or foreign governments Level of risk to privacy: 4 Details: The non-filer program develops and applies
strategies to identify and resolve non compliance related to the filing
of income tax and information returns. The program also addresses the
underground economy activity that results in non-compliance related to
unfiled returns, and is responsible to participate with building and
maintaining internal and external federal, provincial, and municipal
government partnerships through memoranda of understanding and data
exchanges while promoting effective communication and horizontality.
Information for the most part is derived from internal CRA sources.
As we move forward the Individual Compliance Directorate has sources of
data obtained through named and un-named requirements for information
from private sector companies and organizations.
In addition, archived paper copies of personal information are stored and retained at a private-sector records storage facility. D) Duration of the program or activity
Long-term program Level of risk to privacy: 3 Details: The non-filer program is a permanent activity and is based on necessity and Income Tax Act legislative provisions. E) Program population
The program affects certain individuals for external administrative purposes. Level of risk to privacy: 3 Details: This activity will affect non-compliant
taxpayers with respect to their tax return and/or information return
filing requirements under the Income Tax Act.
F) Technology & privacy
Does the new or modified program or activity involve the implementation
of a new electronic system, software or application program including
collaborative software (or groupware) that is implemented to support the
program or activity in terms of the creation, collection or handling of
personal information? Risk to privacy: Yes
Does the new or modified program or activity require any modifications to IT legacy systems and/or services? Risk to privacy: No
The new or modified program or activity involves the implementation of one or more of the following technologies: Enhanced identification methods - this includes
biometric technology (i.e. facial recognition, gait analysis, iris scan,
fingerprint analysis, voice print, radio frequency identification
(RFID), etc...) as well as easy pass technology, new identification
cards including magnetic stripe cards, "smart cards" (i.e.
identification cards that are embedded with either an antenna or a
contact pad that is connected to a microprocessor and a memory chip or
only a memory chip with non-programmable logic). Risk to privacy: No Details: n/a Use of Surveillance - this includes surveillance
technologies such as audio/video recording devices, thermal imaging,
recognition devices , RFID, surreptitious surveillance / interception,
computer aided monitoring including audit trails, satellite surveillance
etc. Risk to privacy: No Details: The program does not involve the use of surveillance on individual taxpayers associated with the non-filer program.
However, all non-filer program employee accesses to identifiable
taxpayer information (create, view, modify, and delete profiles) is
logged and monitored to prevent, detect, and deter unauthorized access
to taxpayer information. This allows the Agency to proactively monitor
accesses and identify irregular activity and/or system misuses.
A national audit trail system is used to verify that only an authorized
user accesses personal information and to ensure that access can be
linked to specific individuals to support the investigation of suspected
or alleged misuse. This activity is already described in the standard
personal information bank Electronic Network Monitoring Logs PSU 905. Use of automated personal information analysis, personal information matching and knowledge discovery techniques
- for the purposes of the Directive on PIA, government institutions are
to identify those activities that involve the use of automated
technology to analyze, create, compare, identify or extract personal
information elements. Such activities would include personal information
matching, record linkage, personal information mining, personal
information comparison, knowledge discovery, information filtering or
analysis. Such activities involve some form of artificial intelligence
and/or machine learning to uncover knowledge (intelligence),
trends/patterns or to predict behavior. Risk to privacy: Yes Details: The Technology and Business Intelligence
Directorate of the Collections and Verification Branch is responsible
for providing analytical support services to the non-filer program,
including the acquisition and maintenance of high quality data, business
intelligence, business analytics, and risk assessment services. As a
result, the Collections and Verification Business Intelligence PIA (file
IC-076952) covers most of the automated personal information analysis,
personal information matching, knowledge discovery techniques and
predictive models as it pertains to business intelligence related to the
non-filer program.
The non-filer program uses the data analysis to conduct further
compliance risk and gap analysis for file selection purposes to identify
the highest risk files for enforcement action. For example, by using
predictive models, accounts that would "self-resolve" are identified
allowing the focus on enforcement efforts to point to higher risk
accounts.
The Workload Development Business Intelligence Section (WDBIS) supports
workload development through the coordination of analytics, research and
trends analysis report requests for all individual compliance program
workloads. G) Personal information transmission
The personal information is transmitted using wireless technologies. Level of risk to privacy: 4 Details: The information is entered into the various
CRA computer systems used by the Agency including the Système Universal
Delpac System’s diary option.
At times, the non-filer program officers may obtain information from
publicly open social media web sites which require a connection to the
Internet. The internet access is controlled and monitored based on CRA
policies.
Any data obtained by the non-filer program is not transferred to any type of portable device such as CD/DVD discs, USB keys.
NF field officers may use laptops with full disk encryption and standard
Secure Remote Access (SRA) 2.0. The Information Technology Branch has
developed an enterprise-wide telecommuting platform that offers users
secure access to the network.
SRA 2.0 allows users to gain access to the CRA network anytime and
anywhere internet is available. This application is managed by Shared
Services Canada. All users are required to sign on with their individual
Public Key Infrastructure certificate which sets out clear policies and
procedures for employees. H) Risk impact to the individual or employee Details: Reputation harm, financial harm, or
embarrassment if the CRA systems are compromised and information is
leaked to the public. In the event of a privacy breach, loss or misuse
of taxpayers’ information, there may be opportunity for fraudulent
activities or identity theft occurrences.
ATTN Diane Lebouthillier if you wish to have the RCMP call
me again
about my email to Michael Snaauw et al Please make sure they don't
lie
to me next time
Welcome to the RCMP Lead Security Agency website for the physical protection of the Government of Canada.
As mandated by Treasury Board under Section 6.2 and Appendix B of the Policy on Government Security
(PGS), the Royal Canadian Mounted Police (RCMP) is the lead security
agency (LSA) responsible to provide leadership and coordination for
departmental activities that help ensure the physical protection of the
federal government information, assets, facilities and people.
The Departmental Security Branch (DSB), as part of the RCMP Technical Operations
Directorate, is the unit overseeing the LSA program and the planning,
coordination and delivery of physical security related advice, guidance
and services to federal departments.
More specifically, DSB is responsible for:
Coordinating the development and provision of training and awareness related to physical security;
Leading interdepartmental committees and working groups;
Collecting and reviewing best practices for physical security;
Coordinating research on physical security;
Providing advice and guidance to departments on the physical
protection of government documents, assets and facilities (including
facility design) and on physical security equipment, systems, procedures
and countermeasures; and
Representing the Government of Canada on national and
international initiatives related to crime prevention and physical
security.
DSB also supports Public Safety Canada on federal horizontal
initiatives related to the physical protection of national critical
infrastructure (CI) by collaborating with and advising federal partners
and CI stakeholders.
The Parliamentary Protective Service (PPS) controls
secure access to the parliamentary grounds and buildings. Visitors to
the parliamentary buildings are required to undergo a security screening
at all building entrances. A recognizable government photo
identification card will be required as part of the access control
measures. PPS is asking visitors to allow sufficient processing time
prior to their appointments. There are bag restrictions in effect. No
appointments are required to attend Senate and House of Commons debates
(galleries and public committees).
Visit the Parliament of Canada website:
• For an appointment with a parliamentarian or parliamentary employee, click on Business visits.
• For bag restrictions and other security information, click on one of the tabs for additional information.
• For information on guided tours, click on Centre Block/East Block guided tours.
The RCMP National Division's office is in Ottawa but, contrary to other RCMP Divisions, its mandate has no physical territory.
The
RCMP in the National Capital Region (NCR) has a general duty mandate.
This includes traffic on federal routes and properties, patrolling and
demonstrations.
We protect the Prime Minister and some Canadian
and foreign dignitaries (VIPs). We also protect embassies, consulates
and other designated locations in the NCR.
We also investigate a
variety of sensitive, high profile cases that could threaten Canada's
integrity and reputation; for example, cybercrime, domestic and
international corruption, war crimes and crimes against humanity, to
name a few.
Majority of Parliament Hill security staff haven't had thorough background checks
Daniel Leblanc Parliamentary reporter
OTTAWA
A
majority of the security personnel on Parliament Hill, some of whom are
armed, have not had thorough background checks and routinely have
access to sensitive information despite a lack of official clearance,
federal officials say.
The situation
applies to two groups of non-police officers employed by the
Parliamentary Protective Service (PPS): protective officers who carry
guns and work mostly inside parliamentary buildings, and detection
specialists who screen vehicles and visitors before they enter secure
areas on the Hill.
The PPS was
created in 2015 to beef up security in the Parliamentary precinct eight
months after a gunman killed a soldier and stormed Centre Block. It
combined the former Senate and House of Commons Protection Services and
the RCMP's Parliament Hill Security Unit with the RCMP in charge of the
operation. However, government officials say most of the non-RCMP
personnel in the PPS have not had screening equivalent to that of the
RCMP officers.
The
RCMP, with intelligence-sharing agreements around the world, regularly
shares findings about potential threats throughout the PPS. For example,
the RCMP can provide intelligence to non-police officers that comes
from the Canadian Police Information Centre (CPIC), even though the
recipients lack the necessary security clearance.
When
PPS was created, the RCMP began to apply its own screening to all of
the members of the new service. About 100 of the non-RCMP security
workers received it. It includes fingerprint checks, financial
inquiries, a loyalty assessment by Canada's spy agency and, in some
cases, in-person interviews. Clearances are periodically reviewed.
However,
the two unions representing officers who had worked for the House of
Commons and Senate objected to the change, and it was stopped before all
employees had gone through the screening, PPS spokeswoman Melissa Rusk
said. It was replaced by a process called a site-access check.
As
it stands, 56 per cent of the non-RCMP personnel were working on the
Hill before 2015 and do not have any PPS security clearance, Ms. Rusk
said. They were checked before their hiring, but they were not all
carrying guns at the time and the clearances were not reviewed.
The
remaining 44 per cent of the non-police PPS personnel either have the
RCMP clearance or, more commonly, the site-access check.
Conducted
by Senate administrators, this process goes through databases,
including a check for criminal records, but it is not as thorough as an
analysis that includes fingerprint checks. It also stops short of full
financial checks that could reveal vulnerability to blackmail, or
extended family checks that could expose other threats, sources said.
Ms.
Rusk said a new security standard, which will be tougher than the
site-access check and "will apply to all PPS employees," should be ready
to be implemented by next year.
However, a labour dispute over contract
bargaining between the PPS and the three unions that represent its
employees could stall the efforts. The dispute has been heating up in
recent weeks. The PPS has disciplined staff for wearing lime-green ball
caps to draw attention to the issues.
Roch
Lapensée, whose union represents former House employees, said his
members were all vetted and deemed to be trustworthy at the time of
their hiring. He said the PPS has not consulted him about the new
security screening, and criticized the RCMP for trying to impose its own
standards on his members.
"We have
been here for more than 100 years. We don't need to have the RCMP
culture imposed upon us, we don't want it," said Mr. Lapensée, who is
the president of the Security Services Employees Association.
House
of Commons protection personnel and RCMP officers gunned down Michael
Zehaf-Bibeau on Oct. 22, 2014, after he killed Corporal Nathan Cirillo
at the War Memorial and stormed through Parliament's Centre Block.
The
incident exposed security gaps in the symbolic heart of Canadian
democracy, and tensions between the groups providing that security. A
review of the event by the Ontario Provincial Police concluded that "the
approach to the security and protection of Parliament Hill is highly
inadequate."
Sources said the RCMP
is concerned that it cannot act on some of the recommendations made
after the terrorist attack, including enhancing security clearances to
prevent "insider threats."
Until
the creation of the PPS in 2015, the RCMP patrolled the grounds of
Parliament Hill, while the House and Senate security staff worked the
inside the buildings.
Now, the RCMP is slowly replacing Mounties on the Hill in outdoor positions with PPS protective officers.
In
the coming months, some of the RCMP-branded cars on the Hill will be
replaced by six new vehicles in the colours of the PPS. Eight PPS
officers have received extensive training and started working alongside
Mounties in recent weeks on mobile response teams intended to be at the
forefront in critical incidents.
In
addition, the Mounties who screened all vehicles entering Parliament
Hill since the terrorist attack have been replaced by non-RCMP detection
specialists. The RCMP will also start to put more more PPS officers in
"static positions" – on the roads on Parliament Hill and in front of
buildings.
Officially, the changes
are to make the best use of PPS's $65-million annual budget. In salary,
training and overhead, it is estimated that filling security positions
with RCMP officers costs about twice as much as using non-RCMP
protective officers.
"We continue to
look at the efficiency of our security posture and the optimization of
our resources," Assistant Commissioner Mike Duheme, commanding officer
of the RCMP's National Division, said in an interview. "This budget
comes from taxpayers, and it's my duty to always be reviewing practices,
look at who is doing what, to optimize our resources and to always be
on the lookout for efficiencies."
The
changes are considered a first step toward addressing concerns over the
RCMP getting the overall responsibility for security on the Hill. A
number of parliamentarians dislike the fact the RCMP, which reports to
the executive branch of government rather than the legislative branch,
is officially in charge of security in the country's legislative
chambers.
"It is totally
unacceptable that the Prime Minister controls the guns that are in
Parliament," NDP MP David Christopherson said during a recent committee
hearing.
In addition, relations are
still tense between the three groups that were merged to form PPS,
including complaints over the quality of each group's equipment,
vehicles and rest areas.
The
Security Services Employees Association complains that its members who
carry weapons still lack the title "peace officer," which would grant
them further powers of arrest and detention akin to their RCMP
colleagues.
"The full transition
cannot occur until the protective officers have the same rights and
authorities as RCMP officers," Mr. Lapensée said. "We have been asking
for the status of peace officer for over 20 years."
Mr.
Lapensée argued that the transition from the RCMP officers to PPS
personnel is too slow and does not go far enough. The new PPS vehicles
will not have police lights and cannot be driven faster than normal
speed limits, even in emergencies.
Mr.
Lapensée said the speakers of the House and the Senate would have to
approve new funding to speed up the transition, with increased budgets
for training and new equipment.
"We would like things to move more quickly, but that would take more money," he said.
Speaker of the House of Commons Geoff Regan has issued a ruling strongly condemning RCMP. THE CANADIAN PRESS/Justin Tang
Commons Speaker Geoff Regan has ruled the RCMP could be found in
contempt of Parliament over advice to firearm owners and gun shops on
rifle prohibitions under new gun law amendments.
Regan said language the national police force had used assumed the
government’s bill to bring in new controls over gun sales had already
been approved by the Commons – when it had not yet passed through
committee hearings.
Responding to a complaint from Alberta Conservative MP Glen Motz,
Regan said the RCMP acted in a “careless manner” by posting advice to
gun owners and businesses that made it seem as if Bill C-71 had already
become law.
The Commons referred the incident to the Procedure and House Affairs Committee for investigation on a motion from Motz.
In his ruling, Regan dismissed RCMP attempts to duck the issue
quickly by changing the wording on its Canadian Firearms Program web
site the same day Motz made his complaint in the Commons.
After the Mountie web site adjustments, Liberal MP Mark Holland, the
Parliamentary secretary to Public Safety Minister Ralph Goodale, had
urged Regan to dismiss the contempt allegations because “the matter
raised was simply one of debate as there was clearly no presumption of
anything in the information respecting Bill C-71 on the RCMP website.”
The dispute centres on a clause in the gun legislation that would
prohibit specific models of controversial semi-automatic rifles imported
from Czechoslovakia and Switzerland.
The controversy goes back to 2015, when the former Conservative
cabinet amended the Firearms Act to give cabinet authority to overrule
RCMP firearms classifications that prohibited the Swiss and Czech
rifles, after the Mounties had earlier classified the guns as either
non-restricted or restricted – and therefore legal to own in Canada.
Bill C-71 proposes to amend the Criminal Code to repeal the
Conservative changes that gave the new override power to cabinet, and
the bill also proposes to prohibit all 16 of the Swiss Arms guns the
Conservatives legalized and most of the Czech CZ 858 rifles listed in
the bill.
An RCMP bulletin to firearm retailers in April, shortly after Goodale
tabled the legislation in late March, advised “businesses will need to
determine if their firearm(s) will be affected by these changes.”
It also said outright that the Swiss weapons will also be prohibited.
A separate RCMP web post for individual gun owners stated “If your SA
(Swiss Arms) firearm was listed in Bill C-71, it will be classified as a
prohibited firearm.”
The legislation includes a “grandfathering” clause for current owners of any of the rifles that would be prohibited.
Anyone who legally owns the newly prohibited rifles as of June 30
would be able to continue to legally own them should the legislation
become law.
“Parliament’s authority in scrutinizing and adopting legislative
proposals remains unquestionable and should not be taken for granted,”
Regan said in his ruling Tuesday.
“The Chair is troubled by the careless manner in which the RCMP chose
to ignore this vital fact and, for more than three weeks, allowed
citizens and retailers to draw improper conclusions as to their
obligations under the law,” Regan said.
“Changing the website after the fact does little to alleviate these
concerns. Parliamentarians and citizens should be able to trust that
officials responsible for disseminating information related to
legislation are paying attention to what is happening in Parliament and
are providing a clear and accurate history of the bills in question.”
“Accordingly, the Chair finds this to be a prima facie matter of
contempt of the House,” said Regan. “I invite the member … to move the
appropriate motion.”
Motz and other Conservative MPs used a subsequent debate over Motz’ motion to denounce the new firearm bill.
---------- Original message ----------
From: Diane.Lebouthillier@parl.gc.ca
Date:
Sat, 4 Aug 2018 15:04:48 +0000
Subject: Réponse automatique : ATTN Diane
Lebouthillier if you wish to have the
RCMP call me again about my email to
Michael Snaauw et al Please make sure
Merci
d'avoir écrit à l'honorable Diane Lebouthillier, députée de
Gaspésie-Les
Îles-de-la-Madeleine. Votre courriel sera lu avec soin et
recevra toute
l'attention voulue.
Si votre courriel porte sur une demande ou un
commentaire concernant
l'Agence du Revenu du Canada (ARC), sachez que votre
correspondance a
été acheminée au cabinet de la ministre du Revenu national.
Toute
l'attention nécessaire y sera accordée et le suivi approprié
sera
effectué par son cabinet dans les meilleurs délais.
Si votre
courriel porte sur une demande de rencontre ou une invitation
à une activité
particulière, nous tenons à vous assurer que votre
demande a été notée et
transmise à notre adjointe à
l'agenda.
***************************
Thank you for writing to the
Honourable Diane Lebouthillier, member of
parliament for Gaspésie-Les
Îles-de-la-Madeleine. Your email will be
read with care and will receive
every consideration.
If your email is about a concern or a comment
related to the Canada
Revenue Agency (CRA), please note that your
correspondence has been
forwarded to the Office of the Minister of National
Revenue. Your
email is receiving necessary consideration and the
appropriate
follow-up will be made by the Minister's Office as soon as
possible.
If your email relates to a meeting request or an invitation to
a
specific event, please be assured that your request has been noted
and
sent to our scheduling assistant.
---------- Original
message ----------
From: "Jensen, Jan" <jan.jensen@justice.gc.ca>
Date:
Sat, 4 Aug 2018 15:12:00 +0000
Subject: Automatic reply: ATTN Diane
Lebouthillier if you wish to have the RCMP
call me again about my email to
Michael Snaauw et al Please make sure they don't
I
will be away from the office and not returning until August 13,
2018. If
you require immediate assistance, please contact my
assistant at (902) 407
7461.
---------- Original message ----------
From:
Newsroom <newsroom@globeandmail.com>
Date:
Sat, 4 Aug 2018 14:41:49 +0000
Subject: Automatic reply: ATTN Diane
Lebouthillier if you wish to have the RCMP
call me again about my email to
Michael Snaauw et al Please make sure they don't
If your matter pertains to
newspaper delivery or you require technical
support, please contact our
Customer Service department at
1-800-387-5400 or send an email to customerservice@globeandmail.com
----------
Original message ----------
From: Diane.Lebouthillier@parl.gc.ca
Date:
Thu, 2 Aug 2018 19:18:56 +0000
Subject: Réponse automatique : ATTN Michael
Snaauw I called you and a
lot of your pals today
To: motomaniac333@gmail.com
Merci
d'avoir écrit à l'honorable Diane Lebouthillier, députée de
Gaspésie-Les
Îles-de-la-Madeleine. Votre courriel sera lu avec soin et
recevra toute
l'attention voulue.
Si votre courriel porte sur une demande ou un
commentaire concernant
l'Agence du Revenu du Canada (ARC), sachez que votre
correspondance a
été acheminée au cabinet de la ministre du Revenu national.
Toute
l'attention nécessaire y sera accordée et le suivi approprié
sera
effectué par son cabinet dans les meilleurs délais.
Si votre
courriel porte sur une demande de rencontre ou une invitation
à une activité
particulière, nous tenons à vous assurer que votre
demande a été notée et
transmise à notre adjointe à
l'agenda.
***************************
Thank you for writing to the
Honourable Diane Lebouthillier, member of
parliament for Gaspésie-Les
Îles-de-la-Madeleine. Your email will be
read with care and will receive
every consideration.
If your email is about a concern or a comment
related to the Canada
Revenue Agency (CRA), please note that your
correspondence has been
forwarded to the Office of the Minister of National
Revenue. Your
email is receiving necessary consideration and the
appropriate
follow-up will be made by the Minister's Office as soon as
possible.
If your email relates to a meeting request or an invitation to
a
specific event, please be assured that your request has been noted
and
sent to our scheduling assistant.
---------- Original
message ----------
From: Jean-Yves.Duclos.C1@parl.gc.ca
Date:
Thu, 2 Aug 2018 19:18:56 +0000
Subject: Réponse automatique : ATTN Michael
Snaauw I called you and a
lot of your pals today
To: motomaniac333@gmail.com
Bonjour
Monsieur, Madame,
C'est avec un grand plaisir que je vous annonce
l'arrivée prochaine de
mon premier enfant.
La naissance étant prévue
pour le mois de juin, je m'absenterai donc à
compter du 28 mai 2018 au 14
décembre 2018.
Je vous remercie d'en prendre note et vous prie de
contacter en cas de
besoin, ma collègue, Émélie Soucy, qui assura mes suivis
pendant mon
absence.
Dans
l'attente de vous lire, je vous prie de croire, Monsieur, Madame,
en
l'expression de mes salutations les meilleures.
Émilie
Gagné
Coordonnatrice de circonscription
Bureau de l'hon. Jean-Yves
Duclos
Député de Québec
600, boul. Charest Est
Bureau 201, C.P.
30014
Québec (Québec) G1K 3J4
T. 418 523-6666 Jean-Yves.Duclos.c1@parl.gc.caJean-Yves.Duclos.c1@parl.gc.ca
----------
Original message ----------
From: steven.blaney.a1@parl.gc.ca
Date:
Thu, 2 Aug 2018 19:18:56 +0000
Subject: Réponse automatique : ATTN Michael
Snaauw I called you and a
lot of your pals today
To: motomaniac333@gmail.com
Je
serai absent du bureau du 26 julliet au 7 aout. Si votre message
est urgent
svp contactez notre bureau de circonscription ou
envoyez-moi un e-mail à fioraniettore29@gmail.com.
Merci.
I will be out of the office from July 26 to AUGUST 7. If your
message
is urgent please contact our riding office or contact me at fioraniettore29@gmail.com.
Thank you.
---------- Original message ----------
From: pierre.poilievre.a1@parl.gc.ca
Date:
Thu, 2 Aug 2018 19:18:56 +0000
Subject: Automatic reply: ATTN Michael Snaauw
I called you and a lot
of your pals today
To: motomaniac333@gmail.com
Thank
you for your email.
I will be out of the office from August 1-August
17th.
----------
Original message ----------
From: "Barry, Clare" <Clare.Barry@justice.gc.ca>
Date:
Thu, 2 Aug 2018 19:17:31 +0000
Subject: Automatic reply: ATTN Michael Snaauw
I called you and a lot
of your pals today
To: David Amos <motomaniac333@gmail.com>
Je
serai absente du bureau le 3 aout 2018. Dans mon absence, veuillez
contactez
Ginette Mazerolle ou Sam Boorman dans notre bureau
regional.
I will be
away from the office on Friday, August 3, 2018 inclusive.
In my absence,
kindly contact Ginette Mazerolle or Sam Boorman of the
Atlantic Regional
Office.
---------- Original message ----------
From: Newsroom
<newsroom@globeandmail.com>
Date:
Thu, 2 Aug 2018 19:17:43 +0000
Subject: Automatic reply: ATTN Michael Snaauw
I called you and a lot
of your pals today
To: David Amos <motomaniac333@gmail.com>
Thank
you for contacting The Globe and Mail.
If your matter pertains to
newspaper delivery or you require technical
support, please contact our
Customer Service department at
1-800-387-5400 or send an email to customerservice@globeandmail.com
This
is the correct email address for requests for news coverage and
press
releases.
On 8/2/18, David Amos <motomaniac333@gmail.com>
wrote:
> http://www.goc411.ca/en/65655/Leslie-MacLean
>
>
>
---------- Forwarded message ----------
> From: David Amos <motomaniac333@gmail.com>
>
Date: Fri, 9 Jun 2017 12:37:50 -0400
> Subject: YO Jean-Yves Duclos Re My
Old Age pension etc I just made my
> last calls your people at (613)
957-1954, 613-992-8865, (819 654
> 5546), (819) 654 5754 and (819) 654
7047 before I file my lawsuit
> against you and the Crown
> To: jeanyves.duclos@hrsdc-rhdcc.gc.ca,
Jean-Yves.Duclos@parl.gc.ca,
>
Jean-Yves.Duclos.c1@parl.gc.ca,
"judy.foote.a1"
> <judy.foote.a1@parl.gc.ca>,
media@hrsdc-rhdcc.gc.ca,
>
Louise.Levonian@hrsdc-rhdcc.gc.ca,
pierre.poilievre.a1@parl.gc.ca,
>
"Diane.Lebouthillier" <Diane.Lebouthillier@cra-arc.gc.ca>,
>
"Diane.Lebouthillier" <Diane.Lebouthillier@parl.gc.ca>,
gopublic
> <gopublic@cbc.ca>,
investigations <investigations@cbc.ca>,
>
steven.blaney.a1@parl.gc.ca,
pm <pm@pm.gc.ca>,
premier
> <premier@gnb.ca>,
"justin.trudeau.a1" <justin.trudeau.a1@parl.gc.ca>,
>
"Gerald.Butts" <Gerald.Butts@pmo-cpm.gc.ca>,
"maxime.bernier"
> <maxime.bernier@parl.gc.ca>,
"erin.otoole" <erin.otoole@parl.gc.ca>,
>
"Kellie.Leitch" <Kellie.Leitch@parl.gc.ca>,
PABMINMAILG@cra-arc.gc.ca,
>
"andrew.scheer" <andrew.scheer@parl.gc.ca>,
Geoff Regan
> <geoff@geoffregan.ca>,
PREMIER <PREMIER@gov.ns.ca>,
"victor.boudreau"
> <victor.boudreau@gnb.ca>,
"Michael.Wernick"
> <Michael.Wernick@pco-bcp.gc.ca>,
andre <andre@jafaust.com>,
jbosnitch
> <jbosnitch@gmail.com>
>
Cc: David Amos <david.raymond.amos@gmail.com>,
>
leslie.maclean@servicecanada.gc.ca,
"harvey.cashore"
> <harvey.cashore@cbc.ca>,
"Gilles.Blinn" <Gilles.Blinn@rcmp-grc.gc.ca>,
>
"Larry.Tremblay" <Larry.Tremblay@rcmp-grc.gc.ca>
>
>
http://www.canadianlawlist.com/listingdetail/company/employment-and-social-development-canada-669911/
>
>
Employment and Social Development Canada
> 140 Promenade du
Portage
> Gatineau, Québec K1A 0J9
> Phone: 819-994-7976
>
Fax: 819-953-5603
>
> Listed Individuals
> Jean-Yves
Duclos
> Patty Hajdu
> Louise Levonian
> Carla
Qualtrough
> Lori R. Sterling
>
> ---------- Original message
----------
> From: Diane.Lebouthillier@parl.gc.ca
>
Date: Fri, 26 May 2017 22:23:12 +0000
> Subject: Réponse automatique : YO
Jean-Yves Duclos Re My Old Age
> pension etc Well May 24th came and went
and I just called you (819 654
> 5546) and your Deputy Ms Levonian (819
953 5603) about my right to to
> sue you and your minions in Federal
Court
> To: motomaniac333@gmail.com
>
>
Merci d'avoir écrit à l'honorable Diane Lebouthillier, députée de
>
Gaspésie - Îles-de-la-Madeleine. Votre courriel recevra toute
>
l'attention voulue.
>
> Thank you for writing to the Hon. Diane
Lebouthillier, Member of
> Parliament for Gaspésie - îles-de-la-Madeleine.
Please be assured that
> your correspondence will receive every
consideration.
>
>
> ---------- Forwarded message
----------
> From: David Amos <motomaniac333@gmail.com>
>
Date: Thu, 27 Apr 2017 11:03:05 -0400
> Subject: Fwd. 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: nicole.bruni@bakermckenzie.com,
"bill.pentney"
> <bill.pentney@justice.gc.ca>,
"rona.ambrose"
> <rona.ambrose@parl.gc.ca>,
"Jody.Wilson-Raybould"
> <Jody.Wilson-Raybould@parl.gc.ca>,
"jan.jensen"
> <jan.jensen@justice.gc.ca>,
"Dale.Morgan"
> <Dale.Morgan@rcmp-grc.gc.ca>,
"dale.drummond"
> <dale.drummond@rcmp-grc.gc.ca>,
"Paul.Lynch"
> <Paul.Lynch@edmontonpolice.ca>
>
Cc: David Amos <david.raymond.amos@gmail.com>,
"Michael.Duheme"
> <Michael.Duheme@rcmp-grc.gc.ca>,
"michael.chong"
> <michael.chong@parl.gc.ca>,
michael <michael@frankmagazine.ca>
>
>
---------- Original 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, 31 Jul 2018 18:40:41 -0400
> Subject: ATTN Michael Snaauw I
called you and a lot of your pals today
> To: Michael.Snaauw@cra-arc.gc.ca,
pierre.corbin@cra-arc.gc.ca,
>
ciat@ciat.org, tax@americanbar.org,
drewacummings@gmail.com,
>
matthewscottcooper@gmail.com,
sophia.siddiqui@usdoj.gov,
>
marissa.k.rensen@irscounsel.treas.gov,
bsaito@gmail.com,
>
andrewjohnbrewster@gmail.com,
Newsroom <Newsroom@globeandmail.com>,
>
"harvey.cashore" <harvey.cashore@cbc.ca>
>
Cc: David Amos <david.raymond.amos@gmail.com>,
>
william.m.paul@irscounsel.treas.gov,
lee.bell-smith@gnb.ca,
>
"Ted.Gallivan" <Ted.Gallivan@cra-arc.gc.ca>,
>
Charles.Nadeau@cra-arc.gc.ca,
Richard.Gobeil@cra-arc.gc.ca,
>
Keith.Barrass@cra-arc.gc.ca
>
>
https://www.irs.gov/about-irs/todays-irs-organization
>
>
https://www.americanbar.org/content/dam/aba/administrative/taxation/policy/061518comments.authcheckdam.pdf
>
>
http://www.fedbar.org/Sections/Section-on-Taxation/Officers.aspx
>
>
https://www.ciat.org/executive-council/?lang=en
>
>
https://www.canada.ca/en/revenue-agency/services/about-canada-revenue-agency-cra/protecting-your-privacy/privacy-impact-assessment/non-filer-program.html
>
>
---------- Forwarded message ----------
> From: David Amos <motomaniac333@gmail.com>
>
Date: Fri, 27 Jul 2018 13:49:13 -0400
> Subject: Attn Commissioner of
Revenue Bob Hamilton I just called Best
> you start lining up your lawyers
ASAP EH?
> To: bob.hamilton@canada.ca,
"Diane.Lebouthillier"
> <Diane.Lebouthillier@cra-arc.gc.ca>,
George J Russell TIGTA
> <j.Russell.George@tigta.treas.gov>,
mdcohen212 <mdcohen212@gmail.com>,
>
"Jean-Yves.Duclos" <Jean-Yves.Duclos@parl.gc.ca>
>
Cc: David Amos <david.raymond.amos@gmail.com>,
"Nathalie.Drouin"
> <Nathalie.Drouin@justice.gc.ca>,
kevin.leahy@rcmp-grc.gc.ca
>
>
Bob Hamilton
> Commissioner of Revenue and Chief Executive Officer of the
CRA
> Telephone Number 613-957-3688
> Email bob.hamilton@canada.ca
>
>
Perhaps I will run into somebody ethical some day but I bet the
> Yankees
know that they won't work for any government. N'esy Pas
> George J
Russell and Mikey Cohen?
>
> ---------- Forwarded message
----------
> From: "Ministre / Minister (SPAC/PSPC)"
> <TPSGC.Ministre-Minister.PWGSC@tpsgc-pwgsc.gc.ca>
>
Date: Tue, 24 Jul 2018 10:56:46 -0400
> Subject: Accusé réception /
Acknowledgement
> To: David Amos <motomaniac333@gmail.com>
>
>
Le présent message accuse réception de votre courriel au ministre des
>
Services publics et de l'Approvisionnement. Soyez assuré(e) que nous y
>
accorderons toute l'attention voulue.
>
> Merci de votre
intérêt.
> _________________________________
>
> This
message is to acknowledge receipt of your email to the Minister
> of the
Public Services and Procurement. Please be assured it will be
> given
every consideration.
>
> Thank you for your
interest.
>
> 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
>
>
> ---------- Forwarded message ----------
>
From: Jody.Wilson-Raybould@parl.gc.ca
>
Date: Sun, 22 Jul 2018 23:36:35 +0000
> Subject: Automatic reply: NATA and
"Litigation Lmbo" with Trump and
> his buddies in the WTO
> To: motomaniac333@gmail.com
>
>
Thank you for writing to the Honourable Jody Wilson-Raybould, Member
> of
Parliament for Vancouver Granville.
>
> This message is to
acknowledge that we are in receipt of your email.
> Due to the significant
increase in the volume of correspondence, there
> may be a delay in
processing your email. Rest assured that your
> message will be carefully
reviewed.
>
> To help us address your concerns more quickly, please
include within
> the body of your email your full name, address, and
postal code.
>
> Please note that your message will be forwarded to
the Department of
> Justice if it concerns topics pertaining to the
member's role as the
> Minister of Justice and Attorney General of Canada.
For all future
> correspondence addressed to the Minister of Justice,
please write
> directly to the Department of Justice at
> mcu@justice.gc.camcu@justice.gc.ca>
or call 613-957-4222.
>
> Thank you
>
>
-------------------
>
> Merci d'?crire ? l'honorable Jody
Wilson-Raybould, d?put?e de
> Vancouver Granville.
>
> Le
pr?sent message vise ? vous informer que nous avons re?u votre
> courriel.
En raison d'une augmentation importante du volume de
> correspondance, il
pourrait y avoir un retard dans le traitement de
> votre courriel. Sachez
que votre message sera examin? attentivement.
>
> Pour nous aider ?
r?pondre ? vos pr?occupations plus rapidement,
> veuillez inclure dans le
corps de votre courriel votre nom complet,
> votre adresse et votre code
postal.
>
> Veuillez prendre note que votre message sera transmis au
minist?re de
> la Justice s'il porte sur des sujets qui rel?vent du r?le
de la
> d?put?e en tant que ministre de la Justice et procureure g?n?rale
du
> Canada. Pour toute correspondance future adress?e ? la ministre de
la
> Justice, veuillez ?crire directement au minist?re de la Justice
?
> mcu@justice.gc.ca ou
appelez au 613-957-4222.
>
> Merci
>
>
>
---------- Forwarded message ----------
> From: Brian Gallant <briangallant10@gmail.com>
>
Date: Sun, 22 Jul 2018 16:49:18 -0700
> Subject: Merci / Thank you Re:
Fwd: NAFTA and "Litigation Lmbo" with
> Trump and his buddies in the
WTO
> To: motomaniac333@gmail.com
>
>
(Français à suivre)
>
> If your email is pertaining to the
Government of New Brunswick, please
> email me at brian.gallant@gnb.ca
>
>
If your matter is urgent, please email Greg Byrne at greg.byrne@gnb.ca
>
>
Thank you.
>
> Si votre courriel s'addresse au Gouvernement du
Nouveau-Brunswick,
> svp m'envoyez un courriel à brian.gallant@gnb.ca
>
>
Pour les urgences, veuillez contacter Greg Byrne à greg.byrne@gnb.ca
>
>
Merci.
>
>
>
> http://davidraymondamos3.blogspot.com/2018/07/litigation-lmbo-with-trump-and-his.html
>
>
>
Sunday, 22 July 2018
>
> "Litigation Lmbo" with Trump and his
buddies in the WTO
>
> So many of my fellow Canadians were enjoying
the circus in the CBC
> comment section I did not bother to try to add my
2 bits worth.
> Instead I picked up the phone and reminded a lot of evil
Yankee
> lawyers that I was still alive and paying attention as to how
truly
> stupid they are. Then I sent a few emails too.
> Only one
lawyer answered me in an ethical and timely fashion. Go
> Figure who it
was.
>
>
> https://twitter.com/DavidRayAmos/with_replies
>
>
On 7/16/18, David Amos <motomaniac333@gmail.com>
wrote:
>> It tried to be fair with Mr. Lighthizer but as i told his
help
>> "Trevor" whereas his boss was a partner of Skadden, Arps,
Slate,
>> Meagher & Flom LLP (Skadden) and buddy Stephen Vaughn
worked there as
>> well they certainly should have known who I am for
many years. The kid
>> Janowitz is a dark horse o me because he never
even got out of law
>> scholl untill 2006. When asked to speak to a
lawyer and was directed
>> to some young lady named Amy who would do
nothing. So I went about
>> trying to figure out which lawyers to
contact and decided to email
>> several because as we all know
bureaucratic lawyers come and go the
>> politcal
tide.
>>
>> https://ustr.gov/about-us/biographies-key-officials/general-counsel-stephen-p-vaughn
>>
>>
Brian Samuel Janovitz
>> Bar Number: 32909
>> 1301 M St NW Apt
122
>> Washington, DC 20005-4205
>> United States
>>
Office: 202-395-3150
>> Fax: 202-395-3639
>> Email: bjanovitz@ustr.eop.gov
>>
>>
https://www.lexsage.com/about-cyndee-todgham-cherniak
>>
>>
Cyndee Todgham Cherniak
>> Phone: 647-290-4249
>> Email: cyndee@lexsage.com
>>
>>
Need I say I found this interesting as well?
>>
>> https://www.americanbar.org/content/dam/aba/administrative/intellectual_property_law/advocacy/Letter_NAFTA_renegotiations.authcheckdam.pdf
>>
>>
https://www.cbc.ca/news/business/us-tariffs-wto-1.4748459
>>
>>
U.S. launches tariff challenge at WTO against Canada, Mexico,
Turkey,
>> China and EU
>> American trade rep says original
tariffs were justified, but
>> retaliatory tariffs are not
>>
Pete Evans · CBC News · Posted: Jul 16, 2018 10:42 AM ET | Last
>>
Updated: 2 hours ago
>> Trade representative Robert Lighthizer calls
retaliatory tariffs
>> against the United States unfair. (Aaron P.
Bernstein/Reuters)
>>
>> The United States has launched five
separate complaints at the World
>> Trade Organization against Canada,
China, the European Union, Mexico
>> and Turkey in response to
retaliatory tariffs those countries and
>> groups have launched against
the United States.
>>
>> U.S. trade representative Robert
Lighthizer said in a statement Monday
>> that recent tariffs
implemented by the U.S. on foreign steel and
>> aluminum are "justified
under international agreements," but
>> retaliatory measures from other
countries in response are not.
>>
>> Canada launches trade
dispute with U.S. through World Trade
>>
Organization
>>
>> Former NAFTA negotiator calls Trump's
'bluster' on trade deals
>> offensive
>>
>> "Instead
of working with us to address a common problem, some of our
>> trading
partners have elected to respond with retaliatory tariffs
>> designed
to punish American workers, farmers and companies,"
>> Lighthizer
said.
>>
>> The United States earlier this year put a tariff
of 10 per cent on
>> imported aluminum, and 25 per cent on steel, in
addition to other
>> targeted measures on foreign-made goods. Other
nations hit by those
>> tariffs have launched counter-measures of their
own, which so far
>> target $24 billion US worth of American-made
goods, but are soon set
>> to increase
exponentially.
>>
>> Last week, the U.S. proposed a new round
of tariffs on $200 billion US
>> worth of Chinese goods, and China is
disputing those tariffs in a WTO
>> complaint of its own, also
announced Monday.
>>
>> Trump says he wants a bilateral
trade deal with Japan over TPP
>>
>> The WTO is an
international body that adjudicates trade disagreements
>> between
member nations. Member nations usually adhere to any rulings
>> the WTO
finds, but the process can be so slow and cumbersome that many
>>
disputes ended up being remedied elsewhere at some point
anyway.
>>
>> Cyndee Cherniak, an international trade lawyer
at LexSage in Toronto,
>> says it's interesting that the U.S. is
choosing to go the WTO route in
>> this case, since the country has
been dragging its foot on updates
>> that would enhance the agency's
power to mediate trade squabbles.
>>
>> Trump revs up
Harley-Davidson fight into second day
>>
>> The U.S. has
stopped appointing people to the appellate body of the
>> WTO that
would allow it to handle more cases, more quickly, she
said.
>>
>> "The U.S. is making it impossible for there to be
a final decision on
>> the five cases they just
brought."
>>
>> The reason for that, she suggested, is a more
sinister motive at play.
>>
>> "Without a functioning court,
they can do whatever they want, because
>> there's no one there to tell
them they can't do it."
>>
>> "We are caught in a litigation
limbo," said Cherniak.
>>
>>
>> ---------- Original
message ----------
>> From: David Amos <motomaniac333@gmail.com>
>>
Date: Fri, 29 Jun 2018 11:04:21 -0400
>> Subject: Fwd: I bet Rotten
Ralphy Goodale and Caroline Mulroney know why
>> I
>> will
contact Doug Ford's Attorney General as soon as I know who it is
>>
N'esy
>> Pas?
>> To: marc.maillet@rcmp-grc.gc.ca
>>
Cc: David Amos <david.raymond.amos@gmail.com>
>>
>>
>>
>>
---------- Forwarded message ----------
>> From: Kevin Leahy <kevin.leahy@rcmp-grc.gc.ca>
>>
Date: Fri, 29 Jun 2018 07:37:19 -0400
>> Subject: Re: Fwd: I bet Rotten
Ralphy Goodale and Caroline Mulroney know
>> why
>>
I
>> will contact Doug Ford's Attorney General as soon as I know who it
is
>> N'esy
>> Pas?
>> To: David Amos <motomaniac333@gmail.com>
>>
>>
Please be advised that I will be on leave from June 29th to July
16th.
>> I will not be monitoring my emails, or available by phone,
during my
>> absence. S/Sgt Marc Maillet ( Marc.Maillet@rcmp-grc.gc.ca
) will be
>> the acting EMRO during my absence, he can be reached on
Groupwise.
>> Feel free to resend your email after the 16th of July at
which time I
>> will be happy to respond. Should an urgency require
you to get in
>> touch with me during this period S/Sgt Maillet will
be happy to relay
>> a message. Enjoy the start of
summer!
>>
>> Veuillez noter que je serai en congé du 29 juin
au 14 juillet compris.
>> Je ne surveillerai pas mes courriels et je ne
serai pas disponible par
>> téléphone pendant mon absence. Le s.é.-m.
Marc Maillet
>> (marc.maillet@rcmp-grc.gc.ca)
sera l’OREE intérimaire pendant mon
>> absence. N’hésitez pas à me
renvoyer votre courriel après le 16
>> juillet et je serai heureux de
vous répondre à mon retour. Au cas
>> d’urgence, le s.é.-m. Maillet
sera dans la capacité de me transmettre
>> un message. Profitez bien du
début de l’été!
>>
>>
>> Kevin F. Leahy
B.B.A.
>> Superintendent/Surintendant
>> HQ Divison
DG
>> Employee Management Relations Officer/Officier responsable
des
>> Relations employeur-employés
>>
613-843-4725
>>
>>
>>
>> ---------- Original
message ----------
>> From: "Fitch, Leanne" <leanne.fitch@fredericton.ca>
>>
Date: Fri, 29 Jun 2018 11:50:50 +0000
>> Subject: Automatic reply:
Somebody say Hey to the former Attorney General
>> Greggy Baby Byrne
for me will ya He don't call he dn't write since he,
>>
your
>> pal
>> Woodside and YOU made the big Faux Pas in 2004
N'esy Pas Chucky Leblanc
>> To: David Amos <motomaniac333@gmail.com>
>>
>>
Annual leave/Vacances annuelle June/juin 27-July/juillet 9,
2018
>>
>>
>> Due to a very high volume of incoming
email to this account there is
>> an unusual backlog of pending
responses. Your message may not be
>> responded to in a timely fashion.
If you require a formal response
>> please send your query in writing
to my attention c/o Fredericton
>> Police Force, 311 Queen St,
Fredericton, NB E3B 1B1 or phone (506)
>> 460-2300. If this is an
emergency related to public safety please call
>>
911.
>>
>> En raison du grand nombre de courriels que reçoit
cette messagerie, il
>> se peut qu’une réponse tarde un peu à venir. Si
vous avez besoin d'une
>> réponse officielle, veuillez envoyer votre
demande par écrit à mon
>> attention aux soins (a/s) de la Force
policière de Fredericton 311,
>> rue Queen, Fredericton, NB E3B 1B1,
ou composer le 506 460-2300.
>> S'il s'agit d'une urgence de sécurité
publique, faites le 911.
>>
>>
>> This e-mail
communication (including any or all attachments) is
>> intended only
for the use of the person or entity to which it is
>> addressed and may
contain confidential and/or privileged material. If
>> you are not the
intended recipient of this e-mail, any use, review,
>> retransmission,
distribution, dissemination, copying, printing, or
>> other use of, or
taking of any action in reliance upon this e-mail, is
>> strictly
prohibited. If you have received this e-mail in error, please
>>
contact the sender and delete the original and any copy of this
e-mail
>> and any printout thereof, immediately. Your co-operation
is
>> appreciated.
>>
>> Any correspondence with
elected officials, employees, or other agents
>> of the City of
Fredericton may be subject to disclosure under the
>> provisions of the
Province of New Brunswick Right to Information and
>> Protection of
Privacy Act.
>>
>> Le présent courriel (y compris toute pièce
jointe) s'adresse
>> uniquement à son destinataire, qu'il soit une
personne ou un
>> organisme, et pourrait comporter des renseignements
privilégiés ou
>> confidentiels. Si vous n'êtes pas le destinataire du
courriel, il est
>> interdit d'utiliser, de revoir, de retransmettre,
de distribuer, de
>> disséminer, de copier ou d'imprimer ce courriel,
d'agir en vous y
>> fiant ou de vous en servir de toute autre façon. Si
vous avez reçu le
>> présent courriel par erreur, prière de communiquer
avec l'expéditeur
>> et d'éliminer l'original du courriel, ainsi que
toute copie
>> électronique ou imprimée de celui-ci, immédiatement.
Nous sommes
>> reconnaissants de votre
collaboration.
>>
>> Toute correspondance entre ou avec les
employés ou les élus de la
>> Ville de Fredericton pourrait être
divulguée conformément aux
>> dispositions de la Loi sur le droit à
l’information et la protection
>> de la vie
privée.
>>
>>
GOV-OP-073
>>
>>
>>
>> ---------- Original
message ----------
>> From: Premier of Ontario | Premier ministre de
l’Ontario
>> <Premier@ontario.ca>
>>
Date: Fri, 29 Jun 2018 11:25:48 +0000
>> Subject: Automatic reply: I
bet Rotten Ralphy Goodale and Caroline
>> Mulroney
>> know why
I will contact Doug Ford's Attorney General as soon as I know
>>
who
>> it is N'esy Pas?
>> To: David Amos <motomaniac333@gmail.com>
>>
>>
Thank you for your email. Your thoughts, comments and input are
greatly
>> valued.
>>
>> You can be assured that all
emails and letters are carefully read,
>> reviewed and taken into
consideration.
>>
>> There may be occasions when, given the
issues you have raised and the
>> need to address them effectively, we
will forward a copy of your
>> correspondence to the appropriate
government official. Accordingly, a
>> response may take several
business days.
>>
>> Thanks again for your email.
>>
______
>>
>> Merci pour votre courriel. Nous vous sommes
très reconnaissants de
>> nous avoir fait part de vos idées,
commentaires et observations.
>>
>> Nous tenons à vous assurer
que nous lisons attentivement et prenons en
>> considération tous les
courriels et lettres que nous recevons.
>>
>> Dans certains
cas, nous transmettrons votre message au ministère
>> responsable afin
que les questions soulevées puissent être traitées de
>> la manière la
plus efficace possible. En conséquence, plusieurs jours
>> ouvrables
pourraient s’écouler avant que nous puissions vous
répondre.
>>
>> Merci encore pour votre
courriel.
>>
>>
>>
>>
>> ----------
Original message ----------
>> From: Caroline Mulroney <caroline@carolinemulroney.ca>
>>
Date: Fri, 29 Jun 2018 04:25:48 -0700
>> Subject: Thank you for your
message! Re: I bet Rotten Ralphy Goodale and
>> Caroline Mulroney know
why I will contact Doug Ford's Attorney General as
>> soon as I know
who it is N'esy Pas?
>> To: motomaniac333@gmail.com
>>
>>
Thank you for your email. A member of our team will get back to you
as
>> soon as possible.
>>
>> Warm
regards,
>>
>> Team
Caroline
>>
>>
>> --
>>
>> Caroline
Mulroney Campaign
>> 905-960-1457
>> www.CarolineMulroney.ca
>> Facebook:
https://www.facebook.com/carolinemulroneyPC/
>>
Twitter: https://twitter.com/C_Mulroney
>>
>>
>>
>>
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).
>>
>>
---------- Original message ----------
From: Brenda Lucki
<brenda.lucki@rcmp-grc.gc.ca>
Date:
Fri, 13 Apr 2018 17:20:25 -0400
Subject: Re: David Coon and his buddy Chucky
Leblanc know Attorney
General Serge Rousselle told the CBC political panel
the topic should
not be discussed.because I am about to put my matter before
the
Supreme Court (Transferred - Mutation à Ottawa)
To: David Amos <motomaniac333@gmail.com>
Bonjour
- Hello
I am currently in the midst of transferring to Ottawa, and will
be
checking my e-mails periodically. If you require assistance in
regards
to Depot, please contact Cpl. Roshan Pinto at 639-625-3577 or
Nicole
Yandon at 639-625-3066. If you require anything in regards to
the
Commissioner' office, please contact Angie Boucher at 613-8436183
or
Brigitte Voitel 613-843-4590.
Je suis actuellement en train de
préparer ma mutation à Ottawa; je
vérifierai mes courriels à l'occasion. Pour
toute demande urgente
concernant la Division Dépôt, veuillez communiquer avec
le cap. Roshan
Pinto au 639-625-3577 ou avec Nicole Yandon au 639-625-3066.
Pour toute
demande en lien au bureau du commissaire, veuillez communiquer
avec
Angie Boucher au 613-8436183 ou avec Brigitte Voitel au
613-843-4590.
New
harassment policy in works after allegations against Speaker
Legislative
administration committee is setting up sub-group to write
policy, says David
Coon
CBC News · Posted: Apr 12, 2018 7:53 PM AT |
The CBC Political
Panel discussed the harassment allegations against
Speaker Chris Collins.
Details about the allegations have not been
made public. (CBC
News)
Listen to the full CBC New Brunswick Political Panel podcast
by
downloading from the CBC Podcast page or subscribing to the podcast
in
iTunes.
Members of the legislative administration committee want a
more robust
harassment policy specifically for the legislature, according to
Green
Party Leader David Coon.
A sub-group of the committee is
drafting a new policy, which "will go
above and beyond the workplace
harassment policy for general
government," Coon, a member of the committee,
said during the CBC New
Brunswick Political Panel podcast this week.
Speaker Collins to fight 'politically driven' harassment allegation
Mystery swirls around who will run for Liberals in Moncton Centre
The
decision follows harassment allegations revealed last week by
Premier Brian
Gallant against Speaker Chris Collins.
Gallant suspended the Moncton
Centre MLA from caucus over a complaint
he harassed a former employee of the
legislative assembly.
Collins, who was planning to run in the September
provincial election,
will fight the allegations, according to his lawyer,
T.J. Burke.
Political Panel: April 12 Edition
00:00 34:42
This weeks
political panel with Terry Seguin discusses the allegations
of harassment
against Chris Collins. 34:42
Filling policy gaps
The legislative
administration committee has agreed the clerk of the
legislature will select
an independent investigator to examine the
complaint. It has also begun work
to clarify issues with the
harassment policy with respect to the allegations
against the Speaker.
"The decision to do that reflects that there was a
gap at the
legislative assembly," Coon said.
The Liberals were
criticized by opposition panel members for their
response to the complaint.
Four of the five panellists said the
government failed to follow the existing
harassment policy in not
taking action when it learned there might be a
complaint.
Green Party Leader David Coon says the legislative
administration
committee is going to draft a new harassment policy. (CBC
News)
Gallant learned of a possible complaint in February but has said
his
office couldn't act until the official complaint was filed April
5.
But the Progressive Conservatives were quick to point to the
policy
that says senior officials must take action about harassment
"whether
or not a complaint is filed."
PC member Ted Flemming said on
the panel that he was pleased to see an
independent investigation because he
doesn't trust the executive
branch to get to the bottom of it.
There
is a pattern of shrouding the truth, said the MLA, pointing to
scandals such
as Atcon and inflated property taxes.
"We're not able to get thNDP Leader
Jennifer McKenzie took exception
to Flemming's comparisons,
saying the
process should be followed and communicated clearly to the
public and
shouldn't be politicized.
McKenzie said the rights of both Collins and
the complainant should be
respected and due process given.
Speaker Chris
Collins says he'll fight the harassment allegations. (CBC)
People's
Alliance Leader Kris Austin said time is of a factor with the
investigation
since it's an election year and Collins was committed to
running. Austin
pitched a 60-day deadline for the investigation.
Gallant has said Collins
could not run as a Liberal candidate while
suspended from
caucus.
Rousselle responds
Attorney General Serge Rousselle told the
panel the topic should not
be discussed. He said the harassment policy is
being followed and it
would be "inappropriate" to comment on the matter
during the
investigation.
Attorney General Serge Rousselle says the
Collins case shouldn't be
discussed while an investigation is underway. (CBC
News)
Rousselle also dismissed calls for a full inquiry.
"It could
jeopardize the confidentiality of this process and
discourage other people
from coming forward with their own complaints
for the fear of publicity that
would follow," he said.
He said it's the government's understanding the
complainant does not
want a full inquiry either.
----------
Forwarded message ----------
From: "Gallant, Premier Brian (PO/CPM)" <Brian.Gallant@gnb.ca>
Date:
Tue, 7 Jun 2016 17:05:07 +0000
Subject: RE: So what does Premier Gallant
anthink of my lawsuit? How
about David Coon and his blogging buddy
Chucky
joking about being illegally barred from parliamentary property
To: David
Amos <motomaniac333@gmail.com>
Thank
you for writing to the Premier of New Brunswick.
Please be assured that your
email has been received, will be reviewed,
and a response will be
forthcoming.
Once again, thank you for taking the time to write.
Merci
d'avoir communiqué avec le premier ministre du Nouveau-Brunswick.
Soyez
assuré que votre courriel a bien été reçu, qu'il sera examiné
et qu'une
réponse vous sera acheminée.
Merci encore d'avoir pris de temps de nous
écrire.
Sincerely, / Sincèrement,
Mallory Fowler
Correspondence
Manager / Gestionnaire de la correspondance
Office of the Premier / Cabinet
du premier ministre
On 1/19/18, David Amos <motomaniac333@gmail.com>
wrote:
>>
>> ---------- 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 Hon>> 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
>>
>>
>> ---------- Original message
----------
>> From: justin.trudeau.a1@parl.gc.ca
>>
Date: Thu, Oct 22, 2015 at 8:18 PM
>> Subject: Réponse automatique : RE
My complaint against the CROWN in
>> Federal Court Attn David Hansen
and Peter MacKay If you planning to
>> submit a motion for a
publication ban on my complaint trust that you
>> dudes are way past
too late
>> To: david.raymond.amos@gmail.com
>>
>>
Veuillez noter que j'ai changé de courriel. Vous pouvez me rejoindre
à
>> lalanthier@hotmail.com
>>
>>
Pour rejoindre le bureau de M. Trudeau veuillez envoyer un courriel
à
>> tommy.desfosses@parl.gc.ca
>>
>>
Please note that I changed email address, you can reach me at
>> lalanthier@hotmail.com
>>
>>
To reach the office of Mr. Trudeau please send an email to
>> tommy.desfosses@parl.gc.ca
>>
>>
Thank you,
>>
>> Merci
,
>>
>>
>> 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
>>
>> Canada’s and Canadians free ride is over. Canada
can no longer hide
>> behind Amerka’s and NATO’s
skirts.
>>
>> When I was still in Canadian Forces then Prime
Minister Jean Chretien
>> actually committed the Canadian Army to
deploy in the second campaign
>> in Iraq, the Coalition of the Willing.
This was against or contrary
to
>> the wisdom or advice of those of
us Canadian officers that were
>> involved in the initial planning
phases of that operation. There were
>> significant concern in our
planning cell, and NDHQ about of the
dearth
>> of concern for
operational guidance, direction, and forces for
>> operations after the
initial occupation of Iraq. At the “>> Prime Minister Chretien and the
Liberal government changed its mind.
>> The Canadian government told
our amerkan cousins that we would not
>> deploy combat troops for the
Iraq campaign, but would deploy a
>> Canadian Battle Group to
Afghanistan, enabling our amerkan cousins to
>> redeploy troops from
there to Iraq. The PMO’s thinking that it was
>> less costly to deploy
Canadian Forces to Afghanistan than Iraq. But
>> alas no one seems to
remind the Liberals of Prime Minister Chretien’s
>> then grossly
incorrect assumption. Notwithstanding Jean Chretien’s
>> incompetence
and stupidity, the Canadian Army was heroic,
>> professional, punched
well above it’s weight, and the PPCLI Battle
>> Group, is credited with
“saving Afghanistan” during the Panjway
>> campaign of
2006.
>>
>> What Justin Trudeau and the Liberals don’t tell
you now, is that then
>> Liberal Prime Minister Jean Chretien
committed, and deployed the
>> Canadian army to Canada’s longest “war”
without the advice, consent,
>> support, or vote of the Canadian
Parliament.
>>
>> What David Amos and the rest of the
ignorant, uneducated, and
babbling
>> chattering classes are too
addled to understand is the deployment of
>> less than 75 special
operations troops, and what is known by planners
>> as a “six pac cell”
of fighter aircraft is NOT the same as a
>> deployment of a Battle
Group, nor a “war” make.
>>
>> The Canadian Government or The
Crown unlike our amerkan cousins have
>> the “constitutional authority”
to commit the Canadian nation to war.
>> That has been recently clearly
articulated to the Canadian public by
>> constitutional scholar
Phillippe Legasse. What Parliament can do is
>> remove “confidence” in
The Crown’s Government in a “vote of
>> non-confidence.” That could not
happen to the Chretien Government
>> regarding deployment to
Afghanistan, and it won’t happen in this
>> instance with the
conservative majority in The Commons regarding a
>> limited Canadian
deployment to the Middle East.
>>
>> President George Bush was
quite correct after 911 and the terror
>> attacks in New York; that the
Taliban “occupied” and “failed state”
>> Afghanistan was the source of
logistical support, command and
control,
>> and training for the Al
Quaeda war of terror against the world. The
>> initial defeat, and
removal from control of Afghanistan was vital and
>>
>> P.S.
Whereas this CBC article is about your opinion of the actions of
>> the
latest Minister Of Health trust that Mr Boudreau and the CBC have
>>
had my files for many years and the last thing they are is ethical.
>>
Ask his friends Mr Murphy and the RCMP if you don't believe
me.
>>
>> Subject:
>> Date: Tue, 30 Jan 2007 12:02:35
-0400
>> From: "Murphy, Michael B. \(DH/MS\)" MichaelB.Murphy@gnb.ca
>>
To: motomaniac_02186@yahoo.com
>>
>>
January 30, 2007
>>
>> WITHOUT
PREJUDICE
>>
>> Mr. David Amos
>>
>> Dear
Mr. Amos:
>>
>> This will acknowledge receipt of a copy of
your e-mail of December
29,
>> 2006 to Corporal Warren McBeath of
the RCMP.
>>
>> Because of the nature of the allegations made
in your message, I have
>> taken the measure of forwarding a copy to
Assistant Commissioner
Steve
>> Graham of the RCMP “J” Division in
Fredericton.
>>
>> Sincerely,
>>
>>
Honourable Michael B. Murphy
>> Minister of
Health
>>
>> CM/cb
>>
>>
>> Warren
McBeath warren.mcbeath@rcmp-grc.gc.ca
wrote:
>>
>> Date: Fri, 29 Dec 2006 17:34:53 -0500
>>
From: "Warren McBeath" warren.mcbeath@rcmp-grc.gc.ca
>>
To: kilgoursite@ca.inter.net,
MichaelB.Murphy@gnb.ca,
>>
nada.sarkis@gnb.ca,
wally.stiles@gnb.ca,
dwatch@web.net,
>>
motomaniac_02186@yahoo.com
>>
CC: ottawa@chuckstrahl.com,
riding@chuckstrahl.com,John.Foran@gnb.ca,
>>
Oda.B@parl.gc.ca,"Bev
BUSSON" bev.busson@rcmp-grc.gc.ca,
>>
"Paul Dube" PAUL.DUBE@rcmp-grc.gc.ca
>>
Subject: Re: Remember me Kilgour? Landslide Annie McLellan has
>>
forgotten me but the crooks within the RCMP have not
>>
>>
Dear Mr. Amos,
>>
>> Thank you for your follow up e-mail to me
today. I was on days off
>> over the holidays and>> was not
ignoring or procrastinating to respond to your concerns.
>>
>>
As your attachment sent today refers from Premier Graham,
our
position
>> is clear on your dead calf issue: Our forensic labs
do not process
>> testing on animals in cases such as yours, they are
referred to the
>> Atlantic Veterinary College in Charlottetown who can
provide these
>> services. If you do not choose to utilize their
expertise in this
>> instance, then that is your decision and nothing
more can be done.
>>
>> As for your other concerns regarding
the US Government, false
>> imprisonment and Federal Court Dates in the
US, etc... it is clear
>> that Federal authorities are aware of your
concerns both in Canada
>> the US. These issues do not fall into the
purvue of Detachment
>> and policing in Petitcodiac,
NB.
>>
>> It was indeed an interesting and informative
conversation we had on
>> December 23rd, and I wish you well in all of
your future endeavors.
>>
>>
Sincerely,
>>
>> Warren McBeath, Cpl.
>> GRC
Caledonia RCMP
>> Traffic Services NCO
>> Ph: (506)
387-2222
>> Fax: (506) 387-4622
>> E-mail warren.mcbeath@rcmp-grc.gc.ca
>>
>>
>>
>>
Alexandre Deschênes, Q.C.,
>> Office of the Integrity
Commissioner
>> Edgecombe House, 736 King Street
>>
Fredericton, N.B. CANADA E3B 5H1
>> tel.: 506-457-7890
>> fax:
506-444-5224
>> e-mail:coi@gnb.ca
>>
>>
>>
---------- Forwarded message ----------
>> From: David Amos motomaniac333@gmail.com
>>
Date: Wed, Sep 23, 2015 at 10:35 AM
>> Subject: RE My complaint against
the CROWN in Federal Court Attn
David
>> Hansen and Peter MacKay If
you planning to submit a motion for a
>> publication ban on my
complaint trust that you dudes are way past too
>> late
>> To:
David.Hansen@justice.gc.ca,
peter.mackay@justice.gc.ca
>>
peacock.kurt@telegraphjournal.com, mclaughlin.heather@dailygleaner.com,
>>
david.akin@sunmedia.ca,
robert.frater@justice.gc.ca,
>>
paul.riley@ppsc-sppc.gc.ca,
>>
greg@gregdelbigio.com,
joyce.dewitt-vanoosten@gov.bc.ca,
>>
joan.barrett@ontario.ca,
jean-vincent.lacroix@gouv.qc.ca,
>>
peter.rogers@mcinnescooper.com,
mfeder@mccarthy.ca,
mjamal@osler.com
>>
Cc: david.raymond.amos@gmail.com,
gopublic@cbc.ca,
>>
Whistleblower@ctv.ca
>>
>>
https://scc-csc.lexum.com/scc-csc/scc-csc/en/item/14439/index.do
>>
>> http://www.scc-csc.gc.ca/WebDocuments-DocumentsWeb/35072/FM030_Respondent_Attorney-General-of-Canada-on-Behalf-of-the-United-States-of-America.pdf
>>
>> http://thedavidamosrant.blogspot.ca/2013/10/re-glen-greenwald-and-brazilian.html
>>
>>
I repeat what the Hell do I do with the Yankee wiretapes taps sell
>>
them on Ebay or listen to them and argue them with you dudes in
>>
Feferal Court?
>>
>> Petey Baby loses all parliamentary
privelges in less than a month but
>> he still supposed to be an
ethical officer of the Court CORRECT?
>>
>> Veritas
Vincit
>> David Raymond Amos
>> 902 800
0369
>>
>>
>> ---------- Forwarded message
----------
>> From: David Amos motomaniac333@gmail.com
>>
Date: Sat, 17 Nov 2012 14:10:14 -0400
>> Subject: Yo Mr Bauer say hey
to your client Obama and his buddies in
>> the USDOJ for me will
ya?
>> To: RBauer@perkinscoie.com,
sshimshak@paulweiss.com,
>>
cspada@lswlaw.com, msmith@svlaw.com, bginsberg@pattonboggs.com,
>>
gregory.craig@skadden.com,
pm@pm.gc.ca, bob.paulson@rcmp-grc.gc.ca,
>>
bob.rae@rogers.blackberry.net,
MulcaT@parl.gc.ca, leader@greenparty.ca
>>
Cc: alevine@cooley.com, david.raymond.amos@gmail.com,
>>
michael.rothfeld@wsj.com,
remery@ecbalaw.com
>>
>>
QSLS Politics
>> By Location Visit Detail
>> Visit
29,419
>> Domain Name usdoj.gov ? (U.S. Government)
>> IP
Address 149.101.1.# (US Dept of Justice)
>> ISP US Dept of
Justice
>> Location Continent : North America
>> Country :
United States (Facts)
>> State : District of Columbia
>> City
: Washington
>> Lat/Long : 38.9097, -77.0231 (Map)
>> Language
English (U.S.) en-us
>> Operating System Microsoft WinXP
>>
Browser Internet Explorer 8.0
>> Mozilla/4.0 (compatible; MSIE 8.0;
Windows NT 5.1; Trident/4.0; >> Javascript version 1.3
>> Monitor
Resolution : 1024 x 768
>> Color Depth : 32 bits
>> Time of
Visit Nov 17 2012 6:33:08 pm
>> Last Page View Nov 17 2012 6:33:08
pm
>> Visit Length 0 seconds
>> Page Views 1
>>
Referring URL http://www.google.co...wwWJrm94lCEqRmovPXJg
>>
Search Engine google.com
>> Search Words david amos bernie
madoff
>> Visit Entry Page http://qslspolitics....-wendy-olsen-on.html
>>
Visit Exit Page http://qslspolitics....-wendy-olsen-on.html
>>
Out Click
>> Time Zone UTC-5:00
>> Visitor's Time Nov 17 2012
12:33:08 pm
>> Visit Number 29,419
>>
>> http://qslspolitics.blogspot.com/2009/03/david-amos-to-wendy-olsen-on.html
>>
>>
>>
Could ya tell I am investigating your pension plan bigtime? Its
>>
because no member of the RCMP I have ever encountered has earned
it
yet
>>
>>
>> ---------- Forwarded message
----------
>> From: David Amos motomaniac333@gmail.com
>>
Date: Mon, 19 Nov 2012 11:36:04 -0400
>> Subject: This is a brief as I
can make my concerns Randy
>> To: randyedmunds@gov.nl.ca
>>
Cc: david.raymond.amos@gmail.com
>>
>>
In a nutshell my concerns about the actions of the
Investment
Industry
>> affect the interests of every person in every
district of every
>> country not just the USA and Canada. I was
offering to help you with
>> Emera because my work with them and Danny
Williams is well known and
>> some of it is over eight years old and in
the PUBLIC Record.
>>
>> All you have to do is stand in the
Legislature and ask the MInister
of
>> Justice why I have been
invited to sue Newfoundland by the
>>
Conservatives
>>
>>
>> Obviously I am the guy the
USDOJ and the SEC would not name who is
the
>> link to Madoff and
Putnam Investments
>>
>> Here is
why
>>
>> http://banking.senate.gov/public/index.cfm?FuseAction=Hearings.Hearing&Hearing_ID=90f8e691-9065-4f8c-a465-72722b47e7f2
>>
>>
Notice the transcripts and webcasts of the hearing of the US Senate
>>
Banking Commitee are still missing? Mr Emory should at least notice
>>
Eliot Spitzer and the Dates around November 20th, 2003 in the
>>
following file
>>
>> http://www.checktheevidence.com/pdf/2526023-DAMOSIntegrity-yea-right.-txt.pdf
>>
>>
http://occupywallst.org/users/DavidRaymondAmos/
>>
>>
>>
---------- Forwarded message ----------
>> From: "Hansen, David" David.Hansen@justice.gc.ca
>>
Date: Thu, 1 Aug 2013 19:28:44 +0000
>> Subject: RE: I just called
again Mr Hansen
>> To: David Amos motomaniac333@gmail.com
>>
>>
Hello Mr. Amos,
>>
>> I manage the Justice Canada civil
litigation section in the Atlantic
>> region. We are only responsible
for litigating existing civil
>> litigation files in which the Attorney
General of Canada is a named
>> defendant or plaintiff. If you are a
plaintiff or defendant in an
>> existing civil litigation matter in the
Atlantic region in which
>> Attorney General of Canada is a named
defendant or plaintiff please
>> provide the court file number, the
names of the parties in the action
>> and your question. I am not the
appropriate contact for other
>> matters.
>>
>>
Thanks
>>
>> David A. Hansen
>> Regional Director |
Directeur régional
>> General Counsel |Avocat général
>> Civil
Litigation and Advisory | Contentieux des affaires civiles et
>>
services de consultation
>> Department of Justice | Ministère de la
Justice
>> Suite 1400 – Duke Tower | Pièce 1400 – Tour Duke
>>
5251 Duke Street | 5251 rue Duke
>> Halifax, Nova Scotia | Halifax,
Nouvelle- Écosse
>> B3J 1P3
>> david.hansen@justice.gc.ca
>>
Telephone | Téléphone (902) 426-3261 / Facsimile | Télécopieur (902)
>>
426-2329
>> This e-mail is confidential and may be protected by
solicitor-client
>> privilege. Unauthorized distribution or disclosure
is prohibited. If
>> you have received this e-mail in error, please
notify us and delete
>> this entire e-mail.
>> Before
printing think about the Environment
>> Thinking Green, please do not
print this e-mail unless necessary.
>> Pensez vert, svp imprimez que si
nécessaire.
>>
>>
>>>
>>> ----------
Forwarded message ----->>> 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@rcmp-grc.gc.ca,
Kevin.leahy@rcmp-grc.gc.ca,
>>>
Brian.Kelly@usdoj.gov,
us.marshals@usdoj.gov,
Fred.Wyshak@usdoj.gov,
>>>
jcarney@carneybassil.com,
bbachrach@bachrachlaw.net
>>>
Cc: david.raymond.amos@gmail.com,
birgittaj@althingi.is,
>>>
shmurphy@globe.com,
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@carneybassil.com,
>>>
bbachrach@bachrachlaw.net,
wolfheartlodge@live.com, shmurphy@globe.com,
>>>
>> jonathan.albano@bingham.com,
mvalencia@globe.com
>>>
Cc: david.raymond.amos@gmail.com,
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://www.archive.org/details/FedsUsTreasuryDeptRcmpEtc
>>>
>>> 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
>>>
>>>
----- Original Message -----
>>> From: "David Amos" david.raymond.amos@gmail.com
>>>
To: "Rob Talach" rtalach@ledroitbeckett.com
>>>
Sent: Tuesday, June 12, 2012 10:59 PM
>>> Subject: Re: Attn Robert
Talach and I should talk ASAP about my
suing
>>> the Catholic
Church Trust that Bastarache knows why
>>>
>>> The date
stamp on about page 134 of this old file of mine should
mean
>>>
a lot to you
>>>
>>> http://www.checktheevidence.com/pdf/2619437-CROSS-BORDER-txt-.pdf
>>>
>>>
---------- Forwarded message ----------
>>> From: David Amos motomaniac333@gmail.com
>>>
Date: Wed, 21 Nov 2012 15:37:08 -0400
>>> Subject: To Hell with the
KILLER COP Gilles Moreau What say you NOW
>>>>>> maritme_malaise@yahoo.ca,
Jennifer.Nixon@ps-sp.gc.ca,
>>>
bartman.heidi@psic-ispc.gc.ca,
Yves.J.Marineau@rcmp-grc.gc.ca,
>>>
david.paradiso@erc-cee.gc.ca,
desaulniea@smtp.gc.ca,
>>>
denise.brennan@tbs-sct.gc.ca,
anne.murtha@vac-acc.gc.ca,
>>>
webo@xplornet.com, julie.dickson@osfi-bsif.gc.ca,
>>>
rod.giles@osfi-bsif.gc.ca,
flaherty.j@parl.gc.ca, toewsv1@parl.gc.ca,
>>>
Nycole.Turmel@parl.gc.ca,Clemet1@parl.gc.ca, maritime_malaise@yahoo.ca,
>>>
>> oig@sec.gov, whistleblower@finra.org,
whistle@fsa.gov.uk,
>>>
david@fairwhistleblower.ca
>>>
Cc: j.kroes@interpol.int,
david.raymond.amos@gmail.com,
>>>
bernadine.chapman@rcmp-grc.gc.ca,
justin.trudeau.a1@parl.gc.ca,
>>>
Juanita.Peddle@rcmp-grc.gc.ca,
oldmaison@yahoo.com,
>>>
Wayne.Lang@rcmp-grc.gc.ca,
Robert.Trevors@gnb.ca,
>>>
ian.fahie@rcmp-grc.gc.ca>
>>>
>>>
http://www.rcmp-grc.gc.ca/nb/news-nouvelles/media-medias-eng.htm
>>>
>>>
http://nb.rcmpvet.ca/Newsletters/VetsReview/nlnov06.pdf
>>>
>>>
From: Gilles Moreau Gilles.Moreau@rcmp-grc.gc.ca
>>>
Date: Wed, 21 Nov 2012 08:03:22 -0500
>>> Subject: Re: Lets ee if
the really nasty Newfy Lawyer Danny Boy
>>> Millions will explain
this email to you or your boss Vic Toews EH
>>> Constable
Peddle???
>>> To: David Amos motomaniac333@gmail.com
>>>
>>>
Please cease and desist from using my name in your
emails.
>>>
>>> Gilles Moreau, Chief Superintendent,
CHRP and ACC
>>> Director General
>>> HR
Transformation
>>> 73 Leikin Drive, M5-2-502
>>> Ottawa,
Ontario K1A 0R2
>>>
>>> Tel 613-843-6039
>>>
Cel 613-818-6947
>>>
>>> Gilles Moreau, surintendant
principal, CRHA et ACC
>>> Directeur général de la Transformation
des ressources humaines
>>> 73 Leikin, pièce
M5-2-502
>>> Ottawa, ON K1A 0R2
>>>
>>> tél
613-843-6039
>>> cel 613-818-6947
>>> gilles.moreau@rcmp-grc.gc.ca
>>>
>
----------Original
message ----------
From: Brenda Lucki <brenda.lucki@rcmp-grc.gc.ca>
Date:
Mon, 12 Mar 2018 13:06:51 -0400
Subject: Re: RE My calls AGAIN today about
WAR, MURDER, MONEY,
TAXATION and George Soros and Iggy versus Sebastian Kurz
and Viktor
Orbán etc (Away on Leave - En congé)
To: David Amos <motomaniac333@gmail.com>
Bonjour
- Hello
I am currently away on holidays, and will return Tuesday, March
27th. If
you require assistance during my absence, please contact Cpl.
Roshan
Pinto at 639-625-3577 or Nicole Yandon at 639-625-3066. I will
be
checking my e-mails periodically.
Je suis présentement en congé de
retour au bureau mardi, le 27 mars.
Pour toute demande urgente, veuillez
communiquer avec Cap. Roshan Pinto
au 639-625-3577 ou Nicole Yandon au
639-625-3066. Je vais vérifier mon
courrier électronique
périodiquement.
Paul
Rochon Deputy Minister:
Finance Canada
90 Elgin St.
Ottawa, Ontario K1A
0G5
Phone: 613-369-4434
---------- Forwarded message
----------
From: "MinFinance / FinanceMin (FIN)"
<fin.minfinance-financemin.fin@canada.ca>
Date:
Mon, 8 Jan 2018 18:55:47 +0000
Subject: RE: RE My calls today about George
Soros versus Sebastian
Kurz and Viktor Orbán
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.
---------- Forwarded message ----------
From:
Póstur FOR <postur@for.is>
Date:
Mon, 8 Jan 2018 18:56:26 +0000
Subject: Re: RE My calls today about George
Soros versus Sebastian
Kurz and Viktor Orbán
To: David Amos <motomaniac333@gmail.com>
Erindi
þitt hefur verið móttekið / Your request has been received
Kveðja / Best
regards
Forsætisráðuneytið / Prime Minister's Office
Sebastian
Kurz
Verified account @sebastiankurz
6 hours ago
Konnte mich heute
erstmals mit der Personalvertretung im
Bundeskanzleramt treffen. Danke für
den guten Austausch - freue mich
sehr auf die Zusammenarbeit!
Translated
from German by Bing
Could meet today for the first time with the staff in
the Chancellor's
Office. Thank you for sharing good - look forward to
cooperation!
2 replies 2 retweets 15 likes
David
Raymond Amos
@DavidRayAmos 5 hours ago
Replying to
@sebastiankurz
Did anyone mention my name yet?
David Raymond
Amos
@DavidRayAmos 8 hours ago
Replying to @sebastiankurz
I just
called your Foreign Minister's Office +43 50 11 50 0 to offer
my assistance
& his staff refused to listen Perhaps sor Viktor Orban
should call back
902 800 0369 so I can explain
@realDonaldTrump #FBI & missing hearing
records ASAP
Tájékoztatjuk, hogy elektronikus levelét fogadta a
Belügyminisztérium
levelezőrendszere, megérkezett az ugyfelszolgalat@bm.gov.hu<mailto:ugyfelszolgalat@bm.gov.hu>
címre.
A jogszabályban meghatározott időn belül válaszolunk levelére,
illetve
továbbítjuk a címzett személynek vagy hivatali
szervezetnek.
Kérjük szíves türelmét a válasz megérkezéséig.
Ez egy
automatikus üzenet, kérjük, ne válaszoljon rá!
BM
Ügyfélszolgálat
________________________________
Ezen üzenet
és annak bármely csatolt anyaga bizalmas, jogi védelem
alatt áll, a nyilvános
közléstől védett. Az üzenetet kizárólag a
címzett, illetve az általa
meghatalmazottak használhatják fel. Ha Ön
nem az üzenet címzettje, úgy
kérjük, hogy telefonon, vagy e-mail-ben
értesítse erről az üzenet küldőjét és
törölje az üzenetet, valamint
annak összes csatolt mellékletét a
rendszeréből. Ha Ön nem az üzenet
címzettje, abban az esetben tilos az
üzenetet vagy annak bármely
csatolt mellékletét lemásolnia, elmentenie, az
üzenet tartalmát
bárkivel közölnie vagy azzal visszaélnie.
This
message and any attachment are confidential and are legally
privileged. It is
intended solely for the use of the individual or
entity to whom it is
addressed and others authorised to receive it. If
you are not the intended
recipient, please telephone or email the
sender and delete this message and
any attachment from your system.
Please note that any dissemination,
distribution, copying or use of or
reliance upon the information contained in
and transmitted with this
e-mail by or to anyone other than the recipient
designated above by
the sender is unauthorised and strictly
prohibited.
----------
Forwarded message ----------
From: "MinFinance / FinanceMin (FIN)"
<fin.minfinance-financemin.fin@canada.ca>
Date:
Tue, 31 Jan 2017 12:09:13 +0000
Subject: RE: ATTN Péter Szijjártó RE Trump
and George Soros et al I have
been trying to talk to people working for
Hungarian Prime Minister for
years
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.
---------- Forwarded message ----------
From:
Póstur FOR <postur@for.is>
Date:
Tue, 31 Jan 2017 12:10:40 +0000
Subject: Re: ATTN Péter Szijjártó RE Trump
and George Soros et al I have
been trying to talk to people working for
Hungarian Prime Minister for
years
To: David Amos <motomaniac333@gmail.com>
Erindi
þitt hefur verið móttekið / Your request has been received
Kveðja / Best
regards
Forsætisráðuneytið / Prime Minister's Office
Whereas
you were appointed to State Secretary for Foreign Affairs and
External
Economic Relations of the Prime Minister’s Office.you above
all should
understand why I have an issue with Banksters since well
before George W
Bush was first elected while Trump judged Beauty
Queens and managed marry one
from your neck of the woods
HOWEVER
SO AM I AND I DID CALL YOUR OFFICE TODAY FROM A POOR
CONNECTION AND WAS TOLD
TO CALL THESE NUMBERS
36 1 458 1240
36 1 458 1844
PLEASE SCROLL
DOWN OR CHECK YOUR TWITTER ACCOUNT AND MINE ASAP
Ministry of Foreign
Affairs and Trade
Head office: 1027 Budapest, Bem rakpart 47.
Postal
address: 1027 Budapest, Bem rakpart 47.
Phone: +36-1-458-1000
Fax:
+36-1-212-5918
Péter Szijjártó, Minister of Foreign Affairs and
Trade
Postal address: 1027 Budapest, Bem rakpart 47.
Phone:
+36-1-458-1178, +36-1-458-1253
Fax: +36-1-375-3766
---------- Forwarded message ----------
From:
"MinFinance / FinanceMin (FIN)"
<fin.minfinance-financemin.fin@canada.ca>
Date:
Thu, 12 Oct 2017 08:45:26 +0000
Subject: RE: Yo Billy Morneau RE FATCA and
NAFTA Perhaps you and your
friend Mikey Cohen or even big talking Sherry Peel
Jackson should talk
to me before Trump and Trudeau upset the Mexicans even
more EH?
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.
---------- 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 lefTo: 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.
>
>
---------- Original message ----------
> From: "MinFinance / FinanceMin
(FIN)"
> <fin.minfinance-financemin.fin@canada.ca
>
Date: Thu, 25 May 2017 00:14:35 +000
> Subject: RE: Here ya go folks
please enjoy the hearing today in
> Federal Court and the notes I read
from as I argued the Queen's sneaky
> little minions who think they are
above the law and the rest of us as
well
> 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.
>
>
>
> ----------
Original message ----------
> From: Póstur FOR postur@for.is
> Date:
Thu, 25 May 2017 00:15:21 +0000
> Subject: Re: Here ya go folks please
enjoy the hearing today in
> Federal Court and the notes I read from as I
argued the Queen's sneaky
> little minions who think they are above the
law and the rest of us as
> well
> 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: 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> 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
>
> D>
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.
>
>
>
>
---------- Forwarded message ----------
> From: David Amos motomaniac333@gmail.com
>
Date: Wed, Sep 23, 2015 at 10:35 AM
> Subject: RE My complaint against the
CROWN in Federal Court Attn David
> Hansen and Peter MacKay If you
planning to submit a motion for a
> publication ban on my complaint trust
that you dudes are way past too
late
> To: David.Hansen@justice.gc.ca,
peter.mackay@justice.gc.ca
>
peacock.kurt@telegraphjournal.com, mclaughlin.heather@dailygleaner.com,
>
david.akin@sunmedia.ca,
robert.frater@justice.gc.ca, paul.riley@ppsc-sppc.gc.ca,
>
greg@gregdelbigio.com,
joyce.dewitt-vanoosten@gov.bc.ca,
>
joan.barrett@ontario.ca,
jean-vincent.lacroix@gouv.qc.ca,
>
peter.rogers@mcinnescooper.com,
mfeder@mccarthy.ca,
mjamal@osler.com
>
Cc: david.raymond.amos@gmail.com,
gopublic@cbc.ca,
>
Whistleblower@ctv.ca
>
>
https://scc-csc.lexum.com/scc-csc/scc-csc/en/item/14439/index.do
>
> http://www.scc-csc.gc.ca/WebDocuments-DocumentsWeb/35072/FM030_Respondent_Attorney-General-of-Canada-on-Behalf-of-the-United-States-of-America.pdf
>
> http://thedavidamosrant.blogspot.ca/2013/10/re-glen-greenwald-and-brazilian.html
>
>
I repeat what the Hell do I do with the Yankee wiretapes taps sell
> them
on Ebay or listen to them and argue them with you dudes in
> Feferal
Court?
>
> Petey Baby loses all parliamentary privelges in less than
a month but
> he still supposed to be an ethical officer of the Court
CORRECT?
>
> Veritas Vincit
> David Raymond Amos
> 902
800 0369
>
>
> ---------- Forwarded message ----------
>
From: David Amos motomaniac333@gmail.com
>
Date: Sat, 17 Nov 2012 14:10:14 -0400
> Subject: Yo Mr Bauer say hey to
your client Obama and his buddies in
> the USDOJ for me will ya?
>
To: RBauer@perkinscoie.com,
sshimshak@paulweiss.com,
>
cspada@lswlaw.com, msmith@svlaw.com, bginsberg@pattonboggs.com,
>
gregory.craig@skadden.com,
pm@pm.gc.ca, bob.paulson@rcmp-grc.gc.ca,
>
bob.rae@rogers.blackberry.net,
MulcaT@parl.gc.ca, leader@greenparty.ca
>
Cc: alevine@cooley.com, david.raymond.amos@gmail.com,
>
michael.rothfeld@wsj.com,
remery@ecbalaw.com
>
>
QSLS Politics
> By Location Visit Detail
> Visit 29,419
>
Domain Name usdoj.gov ? (U.S. Government)
> IP
Address 149.101.1.# (US Dept of Justice)
> ISP US Dept of Justice
>
Location Continent : North America
> Country : United States
(Facts)
> State : District of Columbia
> City : W> Operating
System Microsoft WinXP
> Browser Internet Explorer 8.0
> Mozilla/4.0
(compatible; MSIE 8.0; Windows NT 5.1; Trident/4.0; .NET
> CLR 2.0.50727;
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>
DI60SP1001)
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768
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> Time of Visit Nov 17 2012 6:33:08
pm
> Last Page View Nov 17 2012 6:33:08 pm
> Visit Length 0
seconds
> Page Views 1
> Referring URL http://www.google.co...wwWJrm94lCEqRmovPXJg
>
Search Engine google.com
> Search Words david amos bernie
madoff
> Visit Entry Page http://qslspolitics....-wendy-olsen-on.html
> Visit
Exit Page http://qslspolitics....-wendy-olsen-on.html
> Out
Click
> Time Zone UTC-5:00
> Visitor's Time Nov 17 2012 12:33:08
pm
> Visit Number 29,419
>
> http://qslspolitics.blogspot.com/2009/03/david-amos-to-wendy-olsen-on.html
>
>
>
Could ya tell I am investigating your pension plan bigtime? Its
> because
no member of the RCMP I have ever encountered has earned
it
yet
>
>
> ---------- Forwarded message
----------
> From: David Amos motomaniac333@gmail.com
>
Date: Mon, 19 Nov 2012 11:36:04 -0400
> Subject: This is a brief as I can
make my concerns Randy
> To: randyedmunds@gov.nl.ca
>
Cc: david.raymond.amos@gmail.com
>
>
In a nutshell my concerns about the actions of the Investment Industry
>
affect the interests of every person in every district of every
> country
not just the USA and Canada. I was offering to help you with
> Emera
because my work with them and Danny Williams is well known and
> some of
it is over eight years old and in the PUBLIC Record.
>
> All you
have to do is stand in the Legislature and ask the MInister of
> Justice
why I have been invited to sue Newfoundland by the
>
Conservatives
>
>
> Obviously I am the guy the USDOJ and the
SEC would not name who is the
> link to Madoff and Putnam
Investments
>
> Here is why
>
> http://banking.senate.gov/public/index.cfm?FuseAction=Hearings.Hearing&Hearing_ID=90f8e691-9065-4f8c-a465-72722b47e7f2
>
>
Notice the transcripts and webcasts of the hearing of the US Senate
>
Banking Commitee are still missing? Mr Emory should at least notice
>
Eliot Spitzer and the Dates around November 20th, 2003 in the
> following
file
>
> http://www.checktheevidence.com/pdf/2526023-DAMOSIntegrity-yea-right.-txt.pdf
>
>
http://occupywallst.org/users/DavidRaymondAmos/
>
>
>
---------- Forwarded message ----------
> From: "Hansen, David" David.Hansen@justice.gc.ca
>
Date: Thu, 1 Aug 2013 19:28:44 +0000
> Subject: RE: I just called again Mr
Hansen
> To: David Amos motomaniac333@gmail.com
>
>
Hello Mr. Amos,
>
> I manage the Justice Canada civil litigation
section in the Atlantic
> region. We are only responsible for litigating
existing civil
> litigation files in which the Attorney General of Canada
is a named
> defendant or plaintiff. If you are a plaintiff or defendant
in an
> existing civil litigation matter in the Atlantic region in
which
> Attorney General of Canada is a named defendant or plaintiff
please
> provide the court file number, the names of the parties in the
action
> and your question. I am not the appropriate contact for
other
> matters.
>
> Thanks
>
> David A.
Hansen
> Regional Director | Directeur régional
> General Counsel
|Avocat général
> Civil Litigation and Advisory | Contentieux des affaires
civiles et
> services de consultation
> Department of Justice |
Ministère de la Justice
> Suite 1400 – Duke Tower | Pièce 1400 – Tour
Duke
> 5251 Duke Street | 5251 rue Duke
> Halifax, Nova Scotia |
Halifax, Nouvelle- Écosse
> B3J 1P3
> david.hansen@justice.gc.ca
>
Telephone | Téléphone (902) 426-3261 / Facsimile | Télécopieur (902)
>
426-2329
> This e-mail is confidential and may be protected by
solicitor-client
> privilege. Unauthorized distribution or disclosure is
prohibited. If
> you have received this e-mail in error, please notify us
and delete
> this entire e-mail.
> Before printing think about the
Environment
> Thinking Green, please do not print this e-mail >>
---------- 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@rcmp-grc.gc.ca,
Kevin.leahy@rcmp-grc.gc.ca,
>>
Brian.Kelly@usdoj.gov,
us.marshals@usdoj.gov,
Fred.Wyshak@usdoj.gov,
>>
jcarney@carneybassil.com,
bbachrach@bachrachlaw.net
>>
Cc: david.raymond.amos@gmail.com,
birgittaj@althingi.is,
>>
shmurphy@globe.com,
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@carneybassil.com,
>>
bbachrach@bachrachlaw.net,
wolfheartlodge@live.com, shmurphy@globe.com,
>> jonathan.albano@bingham.com,
mvalencia@globe.com
>>
Cc: david.raymond.amos@gmail.com,
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://www.archive.org/details/FedsUsTreasuryDeptRcmpEtc
>>
>> 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
>>
>>
----- Original Message -----
>> From: "David Amos" david.raymond.amos@gmail.com
>>
To: "Rob Talach" rtalach@ledroitbeckett.com
>>
Sent: Tuesday, June 12, 2012 10:59 PM
>> Subject: Re: Attn Robert
Talach and I should talk ASAP about my suing
>> the Catholic Church
Trust that Bastarache knows why
>>
>> The date stamp on about
page 134 of this old file of mine should mean
>> a lot to
you
>>
>> http://www.checktheevidence.com/pdf/2619437-CROSS-BORDER-txt-.pdf
>>
>>
---------- Forwarded message ----------
>> From: David Amos motomaniac333@gmail.com
>>
Date: Wed, 21 Nov 2012 15:37:08 -0400
>> Subject: To Hell with the
KILLER COP Gilles Moreau Wh>> maritme_malaise@yahoo.ca,
Jennifer.Nixon@ps-sp.gc.ca,
>>
bartman.heidi@psic-ispc.gc.ca,
Yves.J.Marineau@rcmp-grc.gc.ca,
>>
david.paradiso@erc-cee.gc.ca,
desaulniea@smtp.gc.ca,
>>
denise.brennan@tbs-sct.gc.ca,
anne.murtha@vac-acc.gc.ca,
>>
webo@xplornet.com, julie.dickson@osfi-bsif.gc.ca,
>>
rod.giles@osfi-bsif.gc.ca,
flaherty.j@parl.gc.ca,
toewsv1@parl.gc.ca,
>>
Nycole.Turmel@parl.gc.ca,Clemet1@parl.gc.ca, maritime_malaise@yahoo.ca,
>> oig@sec.gov, whistleblower@finra.org, whistle@fsa.gov.uk,
>>
david@fairwhistleblower.ca
>>
Cc: j.kroes@interpol.int,
david.raymond.amos@gmail.com,
>>
bernadine.chapman@rcmp-grc.gc.ca,
justin.trudeau.a1@parl.gc.ca,
>>
Juanita.Peddle@rcmp-grc.gc.ca,
oldmaison@yahoo.com,
>>
Wayne.Lang@rcmp-grc.gc.ca,
Robert.Trevors@gnb.ca,
>>
ian.fahie@rcmp-grc.gc.ca>
>>
>>
http://www.rcmp-grc.gc.ca/nb/news-nouvelles/media-medias-eng.htm
>>
>>
http://nb.rcmpvet.ca/Newsletters/VetsReview/nlnov06.pdf
>>
>>
From: Gilles Moreau Gilles.Moreau@rcmp-grc.gc.ca
>>
Date: Wed, 21 Nov 2012 08:03:22 -0500
>> Subject: Re: Lets ee if the
really nasty Newfy Lawyer Danny Boy
>> Millions will explain this email
to you or your boss Vic Toews EH
>> Constable Peddle???
>> To:
David Amos motomaniac333@gmail.com
>>
>>
Please cease and desist from using my name in your
emails.
>>
>> Gilles Moreau, Chief Superintendent, CHRP and
ACC
>> Director General
>> HR Transformation
>> 73
Leikin Drive, M5-2-502
>> Ottawa, Ontario K1A
0R2
>>
>> Tel 613-843-6039
>> Cel
613-818-6947
>>
>> Gilles Moreau, surintendant principal, CRHA
et ACC
>> Directeur général de la Transformation des ressources
humaines
>> 73 Leikin, pièce M5-2-502
>> Ottawa, ON K1A
0R2
>>
>> tél 613-843-6039
>> cel
613-818-6947
>> gilles.moreau@rcmp-grc.gc.ca
>>
>
>
First things first have a Look at the 3 documents hereto attached (Not
> a
big read)
>
> Listen to these old voicemails from interesting FEDS
at about the
> same point in time (Won't take long)
>
> http://www.archive.org/details/FedsUsTreasuryDeptRcmpEtc
>
>
then ask youselves or the lawyers Senator Shelby or Spizter or Cutler
> or
Bernie madoff's old buddy Robert Glauber where the webcast and
>
transcript went for a very important hearing held in late 2003 by the
>
United States Senate Committee on Banking, Housing, and Urban
Affairs.
>
> http://www.banking.senate.gov/public/index.cfm/hearings?ID=90F8E691-9065-4F8C-A465-72722B47E7F2
>
>
Review of Current Investigations and Regulatory Actions Regarding the
>
Mutual Fund Industry
>
> November 20, 2003 02:00 PM
> The
Committee will meet in OPEN SESSION to conduct the second in a
> series of
hearings on the “Review of Current Investigations and
> Regulatory Actions
Regarding the Mutual Fund Industry.”
>
> Archived
Webcast
>
> Witness Panel 1
>
> Mr. Stephen M.
Cutler
> Director - Division of Enforcement
> Securities and
Exchange Commission
> cutler.pdf (175.5 KBs)
>
> Mr.
Robert Glauber
> Chairman and CEO
> National Association of
Securities Dealers
> glauber.pdf (171.1 KBs)
>
> Eliot
Spitzer
> Attorney General
> State of New York
>
spitzer.pdf (68.2 KBs)
>
> Permalink:
> http://www.banking.senate.gov/public/index.cfm/2003/11/review-of-current-investigations-and-regulatory-actions-regarding-the-mutual-fund-industry
>
>
>
Trust that the evil women and men that PM Trudeau "The Younger"
>
appointed to to his cabinet will continue to play dumb because of
> their
oath to The Privy Council. However it does not follow that
> everybody who
works for them are dumb and they have no such oath to
> uphold N'esy
Pas?.
>
> Veritas Vincit
> David Raymond Amos
> 902 800
0369
>
>
>
> ---------- Forwarded message
----------
> From: Lisa Porteous <lporteous@kleinlyons.com>
>
Date: Thu, 6 Jun 2013 14:46:22 +0000
> Subject: RCMP
> To: David
Amos <motomaniac333@gmail.com>
>
>
David,
>
> Thank you for your email inquiring about our class action
against the
> RCMP. As you may know, the Notice of Claim was filed in the
Brit> brought by former RCMP constable Janet Merlo on behalf of female
RCMP
> members. Unfortunately, we cannot assist you with your
claim.
>
> We recommend that you contact Mr. Barry Carter of Mair
Jensen Blair
> LLP to discuss any claim you may have against the RCMP for
harassment.
> His contact information is as follows:
>
> Mr.
Barry Carter
> Mair Jensen Blair LLP
> 1380-885 W. Georgia
Street
> Vancouver, BC V6C 3E8
> Phone: 604-682-6299
> Fax
1-604-374-6992
>
> This is not intended to be an opinion concerning
the merits of your
> case. In declining to represent you, we are not
expressing an opinion
> as to whether you should take further action in
this matter.
>
> You should be aware that there may be strict time
limitations within
> which you must act in order to protect your rights.
Failure to begin
> your lawsuit by filing an action within the required
time may mean
> that you could be barred forever from pursuing a claim.
Therefore, you
> should immediately contact another lawyer ( as indicated
above) to
> obtain legal advice/representation.
>
> Thank you
again for considering our firm.
>
> Yours truly,
>
>
Lisa Porteous
> Case Manager/Paralegal
>
> lporteous@kleinlyons.com
>
www.kleinlyons.com
>
> KLEIN ∙
LYONS
> Suite 400-1385 West 8th Avenue
> Vancouver BC V6H 3V9
Canada
> Office 604.874.7171
> Fax 604.874.7180
> Direct
604.714.6533
>
> This email is confidential and may be protected by
solicitor-client
> privilege. It is intended only for the use of the
person to whom it is
> addressed. Any distribution, copying or other use
by anyone else is
> strictly prohibited. If you have received this e-mail
in error, please
> telephone us immediately and destroy this
e-mail.
>
> Please consider the environment before printing this
email.
>
I'm Dr Ogudugu, a real and genuine spell caster/Spiritual healer with years of experience in spell casting and an expert in all spells, i specialize exclusively in LOVE SPELL/GET REUNITE WITH EX LOVER, MONEY SPELL, POWERFUL MAGIC RING, ANY COURT CASES, FRUIT OF THE WOMB, HIV CURE, CURE FOR CANCER, HERPES, DIABETE, HERPERTITIS B, PARKINSON’S HERBAL CURE, BECOMING A MERMAID, BECOMING A VAMPIRE, SAVE CHILD BIRTH. They are all %100 Guaranteed QUICK Results, it most work. If you have any problem and you need a real and genuine spell caster to solve your problems, contact me now through my personal Email Address with problem case...Note-you can also Text/Call on WhatsApp.
Contact me - Email: greatogudugu@gmail.com WhatsApp No: +27663492930
Bolivia – Mario Cazón
United States of America – Kirsten Wielobob
Brazil – Jorge D. Rachid
Italy – Giorgio Toschi
General Commander – Finance Guard
Costa Rica – Carlos Vargas
Director General of Taxation – DGT-MH
Paraguay – Liz Del Padre Maciel
Cuba – Yamilet Pérez
Trinidad & Tobago – Allison Raphael
*Total taxes assessed does not match the annual report, because this
is the T1 process for individuals and does not include corporations,
trusts, or GST/HST.
Source: Organisation for Economic Co-operation and Development
(OECD), Guidance Note: Evaluating the effectiveness of compliance risk
treatment strategies
Canada –
Speaker of the House of Commons Geoff Regan has issued a ruling strongly condemning RCMP. THE CANADIAN PRESS/Justin Tang
I'm Dr Ogudugu, a real and genuine spell caster/Spiritual healer with years of experience in spell casting and an expert in all spells, i specialize exclusively in LOVE SPELL/GET REUNITE WITH EX LOVER, MONEY SPELL, POWERFUL MAGIC RING, ANY COURT CASES, FRUIT OF THE WOMB, HIV CURE, CURE FOR CANCER, HERPES, DIABETE, HERPERTITIS B, PARKINSON’S HERBAL CURE, BECOMING A MERMAID, BECOMING A VAMPIRE, SAVE CHILD BIRTH. They are all %100 Guaranteed QUICK Results, it most work. If you have any problem and you need a real and genuine spell caster to solve your problems, contact me now through my personal Email Address with problem case...Note-you can also Text/Call on WhatsApp.
ReplyDeleteContact me -
Email: greatogudugu@gmail.com
WhatsApp No: +27663492930