---------- Original message ---------
From: "Higgs, Premier Blaine (PO/CPM)" <Blaine.Higgs@gnb.ca>
Date: Fri, 12 Mar 2021 23:24:31 +0000
Subject: Automatic reply: Methinks CBC, Trudeau, Biden, Justice
Canada, CRA, IRS, RCMP, FBI, DHS, INTERPO & legions of cops, lawyers,
politicians and bible-pounders cannot deny that I am a my of my word
EH Higgy?
To: David Amos <david.raymond.amos333@gmail.
Thank you for taking the time to write to us.
Due to the high volume of emails that we receive daily, please note
that there may be a delay in our response. Thank you for your
understanding.
If you are looking for current information on Coronavirus, please
visit www.gnb.ca/coronavirus<http://
If this is a Media Request, please contact the Premier’s office at
(506) 453-2144.
Thank you.
Bonjour,
Nous vous remercions d’avoir pris le temps de nous écrire.
Tenant compte du volume élevé de courriels que nous recevons
quotidiennement, il se peut qu’il y ait un délai dans notre réponse.
Nous vous remercions de votre compréhension.
Si vous recherchez des informations à jour sur le coronavirus,
veuillez visiter
www.gnb.ca/coronavirus<http://
S’il s’agit d’une demande des médias, veuillez communiquer avec le
Cabinet du premier ministre au 506-453-2144.
Merci.
Office of the Premier/Cabinet du premier ministre
P.O Box/C. P. 6000
Fredericton, New-Brunswick/Nouveau-
E3B 5H1
Canada
Tel./Tel. : (506) 453-2144
Email/Courriel:
premier@gnb.ca/
---------- Original message ---------
From: "O'Toole, Erin - M.P." <Erin.OToole@parl.gc.ca>
Date: Fri, 12 Mar 2021 23:23:34 +0000
Subject: Automatic reply: Methinks CBC, Trudeau, Biden, Justice
Canada, CRA, IRS, RCMP, FBI, DHS, INTERPO & legions of cops, lawyers,
politicians and bible-pounders cannot deny that I am a my of my word
EH Higgy?
To: David Amos <david.raymond.amos333@gmail.
On behalf of the Hon. Erin O’Toole, thank you for contacting the
Office of the Leader of the Official Opposition.
Mr. O’Toole greatly values feedback and input from Canadians. We read
and review every incoming e-mail. Please note that this account
receives a high volume of e-mails. We reply to e-mails as quickly as
possible.
If you are a constituent of Mr. O’Toole’s in Durham with an urgent
matter please contact his constituency office at:
Office of Erin O’Toole, M.P.
54 King Street East, Suite 103
Bowmanville, ON L1C 1N3
Tel: (905) 697-1699 or Toll-Free (866) 436-1141
Once again, thank you for writing.
Sincerely,
Office of the Leader of the Official Opposition
------------------------------
Au nom de l’hon. Erin O’Toole, merci de communiquer avec le Bureau du
chef de l’Opposition officielle.
M. O’Toole apprécie beaucoup le point de vue et les commentaires des
Canadiens et des Canadiennes. Nous lisons tous les courriels que nous
recevons. Veuillez noter que ce compte reçoit beaucoup de courriels.
Nous y répondons le plus rapidement possible.
Si vous êtes un électeur ou une électrice de M. O’Toole dans la
circonscription de Durham et que vous avez une question urgente,
veuillez communiquer avec son bureau de circonscription, au :
Bureau d’Erin O’Toole, député
54, rue King Est, bureau 103
Bowmanville (Ontario) L1C 1N3
Tél. : (905) 697-1699 ou sans frais : (866) 436-1141
Encore une fois merci d’avoir pris le temps d’écrire.
Veuillez agréer nos salutations distinguées,
Bureau du chef de l’Opposition officielle
---------- Original message ---------
From: Premier of Ontario | Premier ministre de l’Ontario <Premier@ontario.ca>
Date: Fri, 12 Mar 2021 23:23:32 +0000
Subject: Automatic reply: Methinks CBC, Trudeau, Biden, Justice
Canada, CRA, IRS, RCMP, FBI, DHS, INTERPO & legions of cops, lawyers,
politicians and bible-pounders cannot deny that I am a my of my word
EH Higgy?
To: David Amos <david.raymond.amos333@gmail.
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: Ministerial Correspondence Unit - Justice Canada <mcu@justice.gc.ca>
Date: Fri, 12 Mar 2021 23:23:36 +0000
Subject: Automatic Reply
To: David Amos <david.raymond.amos333@gmail.
Thank you for writing to the Honourable David Lametti, Minister of
Justice and Attorney General of Canada.
Due to the volume of correspondence addressed to the Minister, please
note that there may be a delay in processing your email. Rest assured
that your message will be carefully reviewed.
We do not respond to correspondence that contains offensive language.
-------------------
Merci d'avoir écrit à l'honorable David Lametti, ministre de la
Justice et procureur général du Canada.
En raison du volume de correspondance adressée au ministre, veuillez
prendre note qu'il pourrait y avoir un retard dans le traitement de
votre courriel. Nous tenons à vous assurer que votre message sera lu
avec soin.
Nous ne répondons pas à la correspondance contenant un langage offensant.
---------- Original message ----------
From: David Amos <david.raymond.amos333@gmail.
Date: Fri, 12 Mar 2021 19:23:29 -0400
Subject: Methinks CBC, Trudeau, Biden, Justice Canada, CRA, IRS, RCMP,
FBI, DHS, INTERPO & legions of cops, lawyers, politicians and
bible-pounders cannot deny that I am a my of my word EH Higgy?
To: dmilot@milotlaw.ca, contactus@taxationlawyers.ca,
acampbell@legacylawyers.ca, jdp@tdslaw.com, "Nathalie.Drouin"
<Nathalie.Drouin@justice.gc.ca
"erin.otoole" <erin.otoole@parl.gc.ca>, pm <pm@pm.gc.ca>, premier
<premier@ontario.ca>, Newsroom <Newsroom@globeandmail.com>,
"jagmeet.singh" <jagmeet.singh@parl.gc.ca>, "Bill.Blair"
<Bill.Blair@parl.gc.ca>, "Brenda.Lucki" <Brenda.Lucki@rcmp-grc.gc.ca>,
mcu <mcu@justice.gc.ca>
Cc: motomaniac333 <motomaniac333@gmail.com>, Nathalie Sturgeon
<sturgeon.nathalie@
<Jason.Proctor@cbc.ca>, "John.Williamson"
<John.Williamson@parl.gc.ca>, "Ross.Wetmore" <Ross.Wetmore@gnb.ca>,
"blaine.higgs" <blaine.higgs@gnb.ca>, "rob.moore"
<rob.moore@parl.gc.ca>, "Robert. Jones" <Robert.Jones@cbc.ca>,
"steve.murphy" <steve.murphy@ctv.ca>
https://davidraymondamos3.
Friday, 12 March 2021
Canada Revenue Agency accused of blaming victims as 'gross negligence' cases drag on
https://davidraymondamos3.blogspot.com/2021/03/canada-revenue-agency-accused-of.html
https://twitter.com/DavidRaymondAm1/status/1370457127068794893
---------- Original message ----------
From: "O'Toole, Erin - M.P." <Erin.OToole@parl.gc.ca>
Date: Fri, 12 Mar 2021 19:00:30 +0000
Subject: Automatic reply: Re The CRA in the news again Deja Vu anyone???
To: David Amos <david.raymond.amos333@gmail.
On behalf of the Hon. Erin O’Toole, thank you for contacting the
Office of the Leader of the Official Opposition.
Mr. O’Toole greatly values feedback and input from Canadians. We read
and review every incoming e-mail. Please note that this account
receives a high volume of e-mails. We reply to e-mails as quickly as
possible.
If you are a constituent of Mr. O’Toole’s in Durham with an urgent
matter please contact his constituency office at:
Office of Erin O’Toole, M.P.
54 King Street East, Suite 103
Bowmanville, ON L1C 1N3
Tel: (905) 697-1699 or Toll-Free (866) 436-1141
Once again, thank you for writing.
Sincerely,
Office of the Leader of the Official Opposition
----------------------------------------------------------------------------
Au nom de l’hon. Erin O’Toole, merci de communiquer avec le Bureau du
chef de l’Opposition officielle.
M. O’Toole apprécie beaucoup le point de vue et les commentaires des
Canadiens et des Canadiennes. Nous lisons tous les courriels que nous
recevons. Veuillez noter que ce compte reçoit beaucoup de courriels.
Nous y répondons le plus rapidement possible.
Si vous êtes un électeur ou une électrice de M. O’Toole dans la
circonscription de Durham et que vous avez une question urgente,
veuillez communiquer avec son bureau de circonscription, au :
Bureau d’Erin O’Toole, député
54, rue King Est, bureau 103
Bowmanville (Ontario) L1C 1N3
Tél. : (905) 697-1699 ou sans frais : (866) 436-1141
Encore une fois merci d’avoir pris le temps d’écrire.
Veuillez agréer nos salutations distinguées,
Bureau du chef de l’Opposition officielle
---------- Original message ----------
From: Ministerial Correspondence Unit - Justice Canada <mcu@justice.gc.ca>
Date: Fri, 12 Mar 2021 19:00:06 +0000
Subject: Automatic Reply
To: David Amos <david.raymond.amos333@gmail.
Thank you for writing to the Honourable David Lametti, Minister of
Justice and Attorney General of Canada.
Due to the volume of correspondence addressed to the Minister, please
note that there may be a delay in processing your email. Rest assured
that your message will be carefully reviewed.
We do not respond to correspondence that contains offensive language.
-------------------
Merci d'avoir écrit à l'honorable David Lametti, ministre de la
Justice et procureur général du Canada.
En raison du volume de correspondance adressée au ministre, veuillez
prendre note qu'il pourrait y avoir un retard dans le traitement de
votre courriel. Nous tenons à vous assurer que votre message sera lu
avec soin.
Nous ne répondons pas à la correspondance contenant un langage offensant.
---------- Original message ----------
From: David Amos <david.raymond.amos333@gmail.
Date: Fri, 12 Mar 2021 15:00:03 -0400
Subject: Re The CRA in the news again Deja Vu anyone???
To: dmilot@milotlaw.ca, contactus@taxationlawyers.ca,
acampbell@legacylawyers.ca, jdp@tdslaw.com, "Nathalie.Drouin"
<Nathalie.Drouin@justice.gc.ca>, Diane.Lebouthillier@parl.gc.ca,
"erin.otoole" <erin.otoole@parl.gc.ca>, pm <pm@pm.gc.ca>, premier
<premier@ontario.ca>, Newsroom <Newsroom@globeandmail.com>,
"jagmeet.singh" <jagmeet.singh@parl.gc.ca>, "Bill.Blair"
<Bill.Blair@parl.gc.ca>, "Brenda.Lucki" <Brenda.Lucki@rcmp-grc.gc.ca>,
mcu <mcu@justice.gc.ca>
Cc: motomaniac333 <motomaniac333@gmail.com>, Nathalie Sturgeon
<sturgeon.nathalie@
<Jason.Proctor@cbc.ca>, "John.Williamson"
<John.Williamson@parl.gc.ca>, "Ross.Wetmore" <Ross.Wetmore@gnb.ca>,
"blaine.higgs" <blaine.higgs@gnb.ca>, "rob.moore"
<rob.moore@parl.gc.ca>, "Robert. Jones" <Robert.Jones@cbc.ca>,
"steve.murphy" <steve.murphy@ctv.ca>
https://davidraymondamos3.
Sunday, 7 March 2021
RCMP threaten a BC church with Canada Revenue Agency investigation???
NOW THATS TOO TOO FUNNY INDEED
https://www.cbc.ca/news/
Canada Revenue Agency accused of blaming victims as 'gross negligence' cases drag on
B.C. retiree who won appeal of $139K penalty claimed she didn't know what was filed on her behalf
· CBC News · Posted: Mar 11, 2021 5:45 PM PT
The Canada Revenue Agency has penalized dozens of former clients of B.C.-based DeMara Consulting for gross negligence after the company tried to bilk the tax agency out of millions of dollars. Lawyers claim the penalties are heavy handed. (Chris Wattie/Reuters)
Dozens of clients of a disgraced B.C. tax consultant who tried to bilk the Canada Revenue Agency out of millions of dollars are facing the possibility of financial ruin after being penalized for "gross negligence."
In a case lawyers say represents the danger of a too-broad approach to punishing tax evasion, a judge last month sided with a 77-year-old retired Abbotsford pastor named Margo Dianne Bowker who appealed a $139,000 penalty after claiming she had no idea what documents the firm she hired to prepare her taxes was submitting on her behalf.
But dozens of related cases representing millions of dollars in penalties have yet to make it through the Tax Court of Canada — illustrating the arduous process clients of DeMara Consulting have endured since fraud charges were filed against the two principals of the company in 2013.
In the time it took Bowker to win her case, the person prosecutors described as DeMara's "mastermind" — Donna Marie Stancer — served the 33-month jail sentence she received for tax fraud in 2016.
Meanwhile the Vernon, B.C., woman's former customers are still living with the fallout from her scheme, says a lawyer.
"The CRA is very much blaming the victim," said Jeff Pniowsky, a Winnipeg lawyer whose firm, Thompson Dorfman Sweatman, represents 65 former DeMara clients spread mostly across Western Canada.
"We have instances where there's been bankruptcy [and] severe psychological distress. We have clients ... at their wit's end, because this is a huge hammer. These are not ultra-wealthy people. These are average, middle-class people who are facing life-destroying penalties."
'That is wrong, and it must stop'
At the heart of the issue is gross negligence, which has been described in past court decisions as more than just failing to take care but "tantamount to intentional acting or an indifference as to whether the law is complied with or not."
Canada's Income Tax Act gives CRA the ability to levy penalties against Canadians who make false statements and omissions on their tax returns, either knowingly or under circumstances which amount to gross negligence.
Toronto tax lawyer Duane Milot says the gross negligence penalties applied by the CRA are onerous. (CBC)
The law sets the penalty at whichever is greater: $100 or half of the under-reported tax or over-reported credits.
Toronto-based lawyer Duane Milot won a gross-negligence case last summer for a Nanaimo, B.C., man who — with his wife — was handed penalties totalling $220,000 after filing taxes through DeMara. The CRA is appealing.
Milot says the tax agency should punish Canadians who abuse the system, but there should be room for discretion. He calls the law "arcane" when it comes to penalties.
"These penalties are extremely onerous and penal," he said. "They're supposed to be applied in rare cases and only when someone intentionally or knowingly makes a false statement. But instead, the CRA often applies these penalties automatically.
"Where a number of Canadians have been deceived by fraudsters, the CRA applies them to every single participant. That is wrong, and it must stop."
'Shooting fish in a barrel'
According to court records, Stancer and her co-accused, Deanna Lynn LaValley, prepared tax records for 224 clients using a technique known as "the remedy."
The scheme involved obtaining a business number for people regardless of whether they actually had a business.
The DeMara tax consultants used a technique known as 'the remedy' in which they basically tallied the entirety of a person's debts and claimed them as fake business expenses. (Minichka / Shutterstock)
DeMara staff would then add up all of a client's personal expenses and debts, including credit card bills, mortgage payments, grocery, household, repair and insurance bills and — essentially — claim them as expenses and capital losses for the non-existent business.
The CRA claimed Stancer and LaValley submitted more than $192 million in fake expenses on behalf of their clients in a bid to obtain nearly $10 million in refunds. News reports of Stancer's sentencing said only about $53,000 was paid out.
"In other words, the CRA was well aware of what was going on," Pniowsky said. "They caught it, they put a stop to it, but they went ahead and applied penalties anyway. I call it shooting fish in a barrel."
'A fairly high trust factor'
Bowker's husband used to file his wife's tax returns but went with DeMara Consulting on the advice of a friend in 2011.
Bowker testified that the couple "would have run the other way" if they thought the firm were so-called de-taxers who "want to avoid paying taxes."
Instead, they drove to Vernon to check out DeMara's offices, where Bowker said they saw "a little bit of a welcome area, reception area, and a few — a number of people sitting at desks."
The CRA has the ability to penalize people who file false
tax returns either knowingly or through gross negligence. The penalties
amount to whichever is greater: $100 or half of the under-reported tax
or over-reported credits. (CBC)
In 2012, DeMara filed tax returns for Bowker that included $666,447 in business losses. Bowker claimed she never saw what was in the return because her husband handled all the correspondence with the tax consultant.
The Crown claimed Bowker ignored "red flags" that should have tipped her to the fact something fishy was going on, such as the magnitude of the refund she was seeking and the fact that she was asked to apply for a business number.
But Bowker said she trusted her husband. She also claimed DeMara never promised her husband he'd get a refund for her.
Tax Court Justice Sylvain Ouimet found that the "flashing red lights" described by the CRA weren't enough to conclude Bowker was wilfully blind.
"Mrs. Bowker testified that Mr. Bowker and herself have a fairly high trust factor in their relationships with people," Ouimet wrote.
Overwhelmed by 'legal jargon and stuff'
Pniowsky says his firm has chosen three clients as lead cases to argue, in part, that DeMara had all the hallmarks of a legitimate accounting company, which made customers such as the Bowkers less likely to question whether they were breaking the law.
His clients — a pilot, a nurse and a psychiatrist — have credentials that the people they serve, travellers and patients, trust implicitly, Pniowsky argues, and the same holds for a firm such as DeMara, which had the "trappings of officialdom."
The CRA would not comment on the specifics of the cases in
Tax Court. Only a handful of appeals appear to have made their way
through the system to date. (Sean Kilpatrick/The Canadian Press)
"In order for society to function, there has to be an element of trust," he said. "Those people who lie about who they are, that's who we nail, that's who we prosecute ... That's how the system should work.
"With respect to penalties, it's all out of whack. The CRA doesn't seem to follow a general line of reasoning and apportion blame where it ought to be apportioned, and they're effectively going after the victims as well."
A similar argument failed to convince another judge in 2019 that gross negligence penalties shouldn't be applied to an underground miner who claimed he "thought DeMara was a legitimate tax preparer that would comply with the law."
Erik Saunders represented himself when he went before the Tax Court. He said he didn't sign or review his 2011 tax return before it was filed by DeMara and he didn't know the company was claiming significant business and capital losses.
"His education consists of Grade 9 English, Grade 9 math and science and Grade 10 social studies," the judgment in that case reads. "He is overwhelmed by 'legal jargon and stuff.'"
But the CRA wrote Saunders to notify him of the large business losses he was claiming, and the judge said he was aware that a reasonable person should review their tax returns.
"However, he chose not to review the income tax returns prepared by DeMara," the judge wrote, "This is particularly troublesome since he testified that he knew very little about the principals behind DeMara and, in particular, did not know if they were accountants."
CRA not commenting on ongoing cases
The Canada Revenue Agency wouldn't comment on any of the ongoing cases.
In a statement, the agency referred the CBC to a webpage that warns Canadians to "beware of tax schemes that promise to reduce your taxes."
"Sound too good to be true?" the website asks. "It probably is."
Stancer was sentenced in January 2016 to two years and nine months in jail but was approved for day and full parole seven months later.
A copy of her parole documents obtained by CBC cites letters from victims who claimed they suffered emotional and financial distress at her hands.
"You have victims that face investigation, tax court and heavy penalties for agreeing to the advice and counsel that you gave them. Many have lost their homes and their savings," the parole board wrote.
"They say they are being treated as criminals by the government."
Stancer was assessed as a low risk to re-offend but denied knowing the remedy was illegal.
"In listening to you today, the board finds it extremely hard to understand how an intelligent woman can believe that a plan designed to reduce an individual's taxable income to zero could possibly be a legitimate accounting practice," the parole board decision says.
The board said she continued to minimize her crimes.
"You told the board that you consider yourself a victim," the decision reads. "However, the board finds that you were in a position of trust with the real victims, your clientele, and you abused that trust.
According to court documents, the CRA also slapped Stancer with gross negligence penalties.
'Deep regret and apology'
Thirteen former clients also sued Stancer, LaValley and DeMara in B.C. Supreme Court, saying they were penalized by the CRA as a result of their tax returns and seeking a declaration that they were misled.
In a response filed in 2016, Stancer denied saying she had "'inside knowledge' of tax reduction strategies normally only available to the wealthiest of Canadians."
Stancer claimed to have lived with "grief and anguish" and expressed "deep regret and apology" for any part she had in hurting them.
"For the last year, I was with the DeMara Consulting Society, I was a volunteer with no pay," Stancer wrote.
"CRA placed over half a million dollars in gross negligent penalties for filing the same way as the plaintiffs. I took no profits from DeMara Consulting Inc or DeMara Consulting Society. I filed for bankruptcy in early 2015."
Stancer's response is the last entry on the court file.
In 2019, she was granted an absolute discharge from bankruptcy effective May 2025, after agreeing to pay $12,000 to her creditors.
Stancer owed $577,477.54 to the CRA.
About the Author
https://www.tdslaw.com/person/
Jeff Pniowsky
Jeff focuses his practice in the areas of tax litigation and dispute
resolution in the tax audit and appeals process, tax advisory
services, and complex commercial litigation.
Jeff focuses his practice in the areas of tax litigation and dispute
resolution in the tax audit and appeals process, tax advisory
services, as well as complex commercial litigation. Formerly a senior
Tax Litigator with the Federal Department of Justice acting on behalf
of the Canada Revenue Agency (CRA) for almost 10 years, Jeff now
serves local and national clients with a wealth of experience in
litigating at all levels of both the Provincial and Federal courts,
including the Supreme Court of Canada.
His work has included challenges to complex tax avoidance techniques
involving large corporate transactions, international taxation and
interpretation of tax treaties. Jeff has advised the Aggressive Tax
Planning Division of CRA involving some of the most significant tax
matters in the Prairie region. He also sat on the National Tax
Avoidance committee for Justice Canada.
In addition, Jeff has extensive experience dealing with tax
enforcement and other regulatory compliance issues including
disclosure requirements and was a member of national Documentary
Requirements Committee. He is also considered an authority on
solicitor and client privilege issues relating to documentary
disclosure, having litigated several matters in this area as well as
being called upon to act as an adjudicator in a privilege
determination.
(204) 934-0586
jdp@tdslaw.com
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https://www.canlii.org/en/ca/
Signed at Ottawa, Canada, this 2nd day of March 2021.
“Sylvain Ouimet”
Ouimet J.
CITATION:
2021 TCC 14
COURT FILE NO.:
2016-1686(IT)G
STYLE OF CAUSE:
MARGO DIANNE BOWKER
AND HER MAJESTY THE QUEEN
PLACE OF HEARING:
Vancouver, British Columbia
DATE OF HEARING:
February 10, 11, 12 and 13, 2020
REASONS FOR JUDGMENT BY:
The Honourable Justice Sylvain Ouimet
DATE OF JUDGMENT:
March 2, 2021
APPEARANCES:
Counsel for the Appellant:
Alistair G. Campbell
Margaret MacDonald
Counsel for the Respondent:
Patrick Cashman
Natasha Tso
COUNSEL OF RECORD:
For the Appellant:
Name:
Alistair G. Campbell
Margaret MacDonald
Firm:
Legacy Tax + Trust Lawyers
Vancouver, British Columbia
For the Respondent:
Nathalie G. Drouin
Deputy Attorney General of Canada
Ottawa, Canada
https://www.legacylawyers.com/
Alistair G. Campbell
Areas of Practice
Tax Litigation
Contact
604 631 1201
acampbell@legacylawyers.ca
Alistair practises exclusively in the areas of tax litigation and tax
dispute resolution.
Alistair represents corporations, individuals and other entities with
respect to audits and other enforcement action conducted by the Canada
Revenue Agency including offshore compliance audits and complex
business audits. Alistair frequently represents and advises clients
with respect to CRA requirements and demands for information.
Additionally, Alistair represents clients with audits and
administrative appeals with provincial revenue authorities.
Alistair conducts litigation on behalf of clients in a broad range of
income tax, GST and related disputes both in administrative objections
with the CRA and in actions in the Tax Court of Canada, the Federal
Court of Canada, the Federal Court of Appeal. Alistair also conducts
appeals to the superior and appellate courts of Alberta and British
Columbia.
Alistair articled at the Tax Court of Canada before practising in
Calgary, Alberta prior to moving to Vancouver. He has completed the
Canadian Institute of Chartered Accountants In-Depth Tax Course. He
has authored a number of articles on tax litigation and tax dispute
resolution and presents on tax dispute topics at forums such as
Canadian Tax Foundation conferences and Canadian Bar Association
section meetings.
Alistair is a member of the Law Society of British Columbia, the Law
Society of Alberta, and the Canadian Tax Foundation.
https://www.canlii.org/en/ca/
Signed at Nanaimo, British Columbia, this 17th day of July, 2020.
“K. Lyons”
Lyons J.
CITATION:
2020 TCC 55
COURT FILE NO.:
2016-967(IT)G and 2016-968(IT)G
STYLE OF CAUSE:
DANIEL RATTAI AND HER MAJESTY THE QUEEN; CYNTHIA RATTAI AND HER
MAJESTY THE QUEEN
PLACE OF HEARING:
Calgary, Alberta
DATE OF HEARING:
May 27 to May 29, 2019
REASONS FOR JUDGMENT BY:
The Honourable Justice K. Lyons
DATE OF JUDGMENT:
July 17, 2020
APPEARANCES:
Counsel for the Appellant,
Daniel Rattai:
Duane Milot and
Anna Malazhavaya
Counsel for the Appellant,
Cynthia Rattai:
James Rhodes
Counsel for the Respondent:
E. Ian Wiebe
COUNSEL OF RECORD:
For the Appellant, Daniel Rattai:
Name:
Duane R. Milot
Anna Malazhavaya
Firm:
Milot Law
Toronto, Ontario
For the Appellant, Cynthia Rattai:
Name:
James Rhodes
Firm:
Taxation Lawyers
Kitchener, Ontario
For the Respondent:
Nathalie G. Drouin
Deputy Attorney General of Canada
Ottawa, Canada
https://milotlaw.ca/our-team/
Duane R. Milot
Duane has been advising individuals, small businesses and
multi-national entities on a variety of tax issues since his call to
the Ontario Bar in 2003.
After gaining close to 9 years of experience working for large Bay
Street law firms, Duane opened his own tax boutique firm in 2011 where
he is able to provide quality tax advice, at reasonable rates.
During his career, he has been involved in some of the most
complicated and high profile transactions in Canada, and participated
in several ground-breaking tax litigation cases. Having been trained
and mentored by some of Canada’s best lawyers, he brings a unique
perspective and varied experience to his practice.
Duane graduated from Osgoode Hall Law School in 2002, and from the
University of Ottawa in 1999. He has appeared before the Ontario Court
of Justice, the Superior Court of Justice, the Ontario Court of
Appeal, the Tax Court of Canada, and the Federal Court of Appeal.
Duane was born and grew up in a small francophone community in
Northern Ontario, but has been a Torontonian for over 15 years. In
his spare time, he enjoys both playing and watching a number of
sports, and travelling.
Milot Law
181 University Avenue
Suite 2200
Toronto, Ontario
M5H 3M7
Tel: 416-601-1002
Fax: 416-981-7583
Email: dmilot@milotlaw.ca
https://taxationlawyers.ca/
As the principal lawyer for Taxation Lawyers, James provides for its
tax dispute resolution services as well as dealing with tax
assistance. James began his career in tax law at law school where he
received the award for top mark in taxation law in his second year,
and shared the top mark in taxation law in his third year.
Subsequently, James received a prestigious clerkship with the Tax
Court of Canada, where he completed his articles. During his time with
the Tax Court, he prepared bench memoranda and legal opinions to
assist the Justices of the Court in their role of deciding tax
appeals. Following his clerkship, James was hired by
PricewaterhouseCoopers (PwC) to work in their Canadian Corporate Tax
department. During his time at PwC, James was responsible for
providing legal opinions and tax planning assistance to a range of
clients. In August 1999, James left PwC to pursue his Masters of Tax
(MTax) from the University of Waterloo. While enrolled in the MTax
program, James commenced a co-op position with KPMG in its Insurance
Tax department. He was later hired full-time to work in KPMG’s
Financial Institutions Tax department. During his time with KPMG,
James Rhodes was responsible for providing legal opinions, ensuring
the tax compliance of clients, and coordinating the T1 tax return
preparation of individual clients. In February of 2001, James left
KPMG to work for the Federal Department of Justice in their Tax Law
Section. At Justice, James was responsible for the execution of
informal and general tax appeals before the Tax Court of Canada and
the Federal Court of Appeal. James was also responsible for providing
legal opinions to appeals and audit officers of the Canada Revenue
Agency. During his time with Justice, James Rhodes was awarded the
Group Merit award in 2003 for outstanding achievement, as well as
receiving the award for outstanding personal performance. In his
four-year span at the Department of Justice, James litigated over one
hundred appeals before the Tax Court. As well, he was co-counsel on
several major cases to both the Tax Court and the Federal Court of
Appeal. It is estimated James has conducted over 100 trials before the
Tax Court. After having worked for the Department of Justice for
several years, James came to realize that the great majority of
taxpayers weren’t receiving adequate tax dispute resolution services.
Numerous times on appeals, James would often find that documents and
information have been provided by the taxpayer and/or their accounting
professionals that just added to the information used against them by
the CRA. James then left the Department of Justice to open his own
firm, Rhodes Tax Law Office. After having worked for several years on
his own, he was approached by Miller Thomson LLP to head up their tax
dispute resolution in southwestern Ontario. After having worked with
Miller Thomson LLP (which is still firmly respects and admires) he
decided he could better serve the Kitchener, Waterloo, Cambridge,
Guelph communities by working as an independent tax firm. As an
independent tax firm, the practice would be restricted only to
resolving tax issues. Law firms could safely refer their clients to
Taxation Lawyers without fear that they would lose their clients.
https://taxationlawyers.ca/
Give Us A Call
226.499.9797 or 1.888.908.9112
Email contactus@taxationlawyers.ca
Our Locations
203-276 King St. West,
Kitchener, ON, N2G 1B6
c/o Melanie Petrunia of Nijhawan McMillan Petrunia
5162 Duke Street, Suite 200
Halifax, NS, B3J 1N7
> ---------- Forwarded message ----------
> From: David Amos <motomaniac333@gmail.com>
> Date: Wed, 9 Mar 2016 14:18:27 -0400
> Subject: Well at least the computers of Diane Lebouthillier and Victor
> Boudreau (Who is quite likely hung over in Beantown about now) are
> ethical like your was in 2004 before the Speech from the Throne N'esy
> Pas Stevey Boy Harper?
> To: mmeredith@kpmglaw.ca, samtyler@kpmglaw.ca, "Andrew.Treusch"
> <Andrew.Treusch@cra-arc.gc.ca>, denislacroix@kpmglaw.ca,
> dojaar@kpmglaw.ca, harvey.cashore@cbc.ca, Terry.Milewski@cbc.ca,
> "ht.lacroix" <ht.lacroix@cbc.ca>, investigations@cbc.ca,
> ElenaChurikova@ifac.org, office@cga-ns.org, info@cpacanada.ca,
> chait@bcsc.bc.ca, lara.gaede@asc.ca, cmcinnis@osc.gov.on.ca,
> anctil-bavas@lautorite.qc.ca, Communications@ifac.org, info@cairp.ca,
> gmoore@icans.ns.ca, tlambie@cpacanada.ca, tobin.lambie@cica.ca,
> kevin.dancey@cica.ca, heather.whyte@cica.ca, Hwhyte@cpacanada.ca,
> Kdancey@cpacanada.ca, John.Ossowski@cra-arc.gc.ca,
> Richard.Montroy@cra-arc.gc.ca, irussell@iiac.ca, bamsden@iiac.ca,
> ministre@justice.gouv.qc.ca, public.integrity@oag.state.ny.
> dmills@cra.ca, dfrancis@nationalpost.com, dsimon@stu.ca,
> rick.hancox@nbsc-cvmnb.ca, DAmirault@bankofcanada.ca,
> ZLalani@bankofcanada.ca, victor.boudreau@gnb.ca, ibruce@petersco.com,
> rod.giles@osfi-bsif.gc.ca, jlisson@fasken.co.uk, labe@fasken.com,
> george.greer@cica.ca, Rachel.degrace@payroll.ca,
> atip-aiprp@cra-arc.gc.ca, atip-aiprp@bankofcanada.ca,
> jbutler@cppib.com, mmcdaid@cppib.com, "roger.l.brown"
> <roger.l.brown@rcmp-grc.gc.ca>, oldmaison <oldmaison@yahoo.com>, pm
> <pm@pm.gc.ca>, Karine Fortin <info@ndp.ca>,
> Philippe.Brideau@cra-arc.gc.ca, Madonna.Gardiner@cra-arc.gc.ca,
> Bill.Blair@cra-arc.gc.ca, "Doug.Gaetz" <Doug.Gaetz@cra-arc.gc.ca>,
> Diane.Lebouthillier@cra-arc.
> tobrien@cpapei.ca, tmccarthy@fmlaw.ca, Diane.Lebouthillier@parl.gc.ca,
> "stephen.harper.a1" <stephen.harper.a1@parl.gc.ca>, "Paul.Collister"
> <Paul.Collister@rcmp-grc.gc.ca>, "bob.paulson"
> <bob.paulson@rcmp-grc.gc.ca>, office@taxfairness.ca,
> dmilot@milotlaw.ca, jonathan@garbutt-taxlaw.com,
> Ted.Gallivan@cra-arc.gc.ca, "Robert.Jones" <Robert.Jones@cbc.ca>,
> "steve.murphy" <steve.murphy@ctv.ca>, "Peter.Edge"
> <Peter.Edge@dhs.gov>, "dean.buzza" <dean.buzza@rcmp-grc.gc.ca>,
> radical <radical@radicalpress.com>
> Cc: David Amos <david.raymond.amos@gmail.com>, bbachrach
> <bbachrach@bachrachlaw.net>, premier <premier@gnb.ca>, "rick.doucet"
> <rick.doucet@gnb.ca>, ago@state.ma.us,
> timothy.cruz@massmail.state.
> <Lon.Povich@state.ma.us>, "David.Coon" <David.Coon@gnb.ca>,
> "Davidc.Coon" <Davidc.Coon@gmail.com>, "brian.t.macdonald"
> <brian.t.macdonald@gnb.ca>
>
> ---------- Forwarded message ----------
> From: Diane.Lebouthillier@parl.gc.ca
> Date: Wed, 9 Mar 2016 17:28:30 +0000
> Subject: Automatic reply: The CRA covering for KPMG is merely matters
> of money but the Murders on the Highway of Tears are far more serious
> in nature So Here is a little Deja Vu for Stevey Boy Harper and Boby
> Paulson of the RCMP
> 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: "Boudreau, Hon. Victor (DH/MS)" <Victor.Boudreau@gnb.ca>
> Date: Wed, 9 Mar 2016 17:28:02 +0000
> Subject: Automatic reply: The CRA covering for KPMG is merely matters
> of money but the Murders on the Highway of Tears are far more serious
> in nature So Here is a little Deja Vu for Stevey Boy Harper and Boby
> Paulson of the RCMP
> To: David Amos <motomaniac333@gmail.com>
>
> I am away until Monday, March 14th and will not have my blackberry
> with me. For an emergency, please call my assistant Véronique Léger at
> 862-9564. Thanks!
>
> Je suis absent jusqu'au lundi 14 mars et je n'aurai pas mon blackberry
> avec moi. Pour une urgence, svp communiquer avec mon adjointe
> Véronique Léger au 862-9564. Merci!
>
>
> ----- Original Message -----
> From: Harper, Stephen - M.P.
> To: motomaniac_02186@hotmail.com
> Sent: Saturday, September 18, 2004 7:29 AM
> Subject: RE: They read this stuff Monday
>
> Thank you for your e-mail message to Stephen Harper, Leader of the
> Opposition. Your views and suggestions are important to us. Once
> they have been carefully considered, you may receive a further reply.
>
> *Remember to include your mailing address if you would like a response.
>
> If you prefer to send your thoughts by regular mail, please address them
> to:
>
> Stephen Harper, M.P.
> Leader of the Opposition
> House of Commons
> Ottawa, Ontario K1A 0A6
>
> Mail may be sent postage free to any Member of Parliament.
>
> You can also reach Mr. Harper by fax at: (613) 947-0310
>
>
> Merci d’avoir écrit à Stephen Harper, le chef de l’opposition
> officielle. Votre opinion est importante pour nous. Lorsque nous
> l’aurons étudiée avec soin, nous pourrons vous faire parvenir une
> réponse.
>
> *N’oubliez pas d’inclure votre adresse postale si vous voulez recevoir
> une réponse.
>
> Si vous préférez nous écrire en utilisant les services postaux
> régulièrs, veuillez le faire au :
>
> Stephen Harper, député
> Chef de l’opposition officielle
> Chambre des communes
> Ottawa (Ontario) K1A 0A6
>
> Vous pouvez écrire sans affranchissement à tous les députés fédéraux.
>
> Vous pouvez également joindre M. Harper par fax au (613) 947-0310.
>
> ----- Original Message -----
> From: David Amos
> To: pcavalluzzo@cavalluzzo.com
> Cc: vverma@cavalluzzo.com ; Martin.P@parl.gc.ca ;
> Broadbent.E@parl.gc.ca ; dayja@sen.parl.gc.ca ; Moore.R@parl.gc.ca ;
> Easter.W@parl.gc.ca ; McLellan.A@parl.gc.ca
> Sent: Saturday, September 18, 2004 7:17 AM
> Subject: Fw: They read this stuff Monday
>
> ----- Original Message -----
> From: David Amos
> To: pierrebl@apex.gc.ca
> Cc: florence.ievers@swc-cfc.gc.ca ; mskinner@cmhc-schl.gc.ca ;
> donna.achimov@sdc-dsc.gc.ca ; line.lacombe-laurin@ccra-adrc.
> marie-josee.martel@ccra-adrc.
> Sent: Saturday, September 18, 2004 8:11 AM
> Subject: Fw: They read this stuff Monday
>
> ----- Original Message -----
> From: David Amos
> To: katherine.baird@csps-efpc.gc.
> Cc: flapoint@ncc-ccn.ca ; ctherriault@pco-bcp.gc.ca ;
> edouard.verrault@pwgsc.gc.ca ; pmcdowel@cmhc-schl.gc.ca ;
> huqm@tc.gc.ca ; serge.rainville@sdc-dsc.gc.ca ;
> daniel.lavoie@psepc-sppcc.gc.
> Sent: Saturday, September 18, 2004 8:00 AM
> Subject: Fw: They read this stuff Monday
>
> Everybody knows that politicians come and go It is wicked people
> like Margaret Bloodworth and Eva Plunkett that hang around and run the
> show. Say hey to them for me. Will ya?
>
> ----- Original Message -----
> From: David Amos
> To: brisos@parl.gc.ca
> Cc: MacKay.P@parl.gc.ca ; info@fed.ndp.ca ; ndpadmin@fed.ndp.ca
> Sent: Saturday, September 18, 2004 7:40 AM
> Subject: Fw: They read this stuff Monday
>
> Scott say hey for me to Bloodworth and all the malicious public
> servants yapping it up a APEX next month. Will Ya?
>
> ----- Original Message -----
> From: David Amos
> To: Harper.S@parl.gc.ca
> Cc: premier@gov.nl.ca ; tedcardwell@mail.gov.nf.ca
> Sent: Saturday, September 18, 2004 7:31 AM
> Subject: Fw: They read this stuff Monday
>
> ----- Original Message -----
> From: David Amos
> To: rarespade@nfld.net
> Cc: Byron Prior
> Sent: Saturday, September 18, 2004 7:28 AM
> Subject: They read this stuff Monday
>
> September 15th, 2004
>
> Liliana Longo Senior General Counsel
> C/o Assistant Commissioner Gerry Lynch
> RCMP B Division Headquarters
> 100 East Hills Rd
> PO Box 9700
> St. Johns NF A1A 3T5
> RE: Corruption
>
> Hey,
>
> Please find enclosed an exact copy of all material served upon
> Lieutenant Governor Roberts by my friend Byron Prior. The copy of
> wiretap tape numbered 139 is served upon you in confidence as law
> enforcement authorities in order that it may be properly investigated.
> I have also enclosed a copy of the correspondence between the RCMP
> External Review Committee and I. As you review the same material they
> got, you can see the folks in BC were contacted almost one year ago.
> Apparently the dumb bastards don’t know how to read. If these are the
> best lawyers Anne McLellan has got to send against me, the government
> is about to be embarrassed big time by a simple Maritimer.
>
> Whereas I have now received my answer from the Lieutenant
> Governor of New Brunswick and the RCMP External Review Committee, I am
> about to file my own complaints. I have given up on my native land
> protecting my dumb ass. If you have any questions may I suggest that
> you take my matter up with Anne McLellan or Jack Hooper.
>
> With respect to my friend Byron Prior’s sad complaint, let me
> be the first layman to congratulate the RCMP in the fine job they did
> covering up his matters for the benefit many corrupt politicians for
> some many years. It is too bad that the RCMP weren’t so diligent in
> upholding the law. Lets see if I can have any luck tearing the mask of
> virtue off of the RCMP and the likes of T. Alex Hickman for the
> benefit of all the simple folk like Byron and I.
>
> Shame on all of you. Say hey to the cop in the picture that was
> guarding Harper on June 19th will ya? I need to know his name and
> summons him to court to tell the truth, the whole truth and nothing
> but the truth. He can bring his god along to help if he thinks it
> necessary but I would rather he bring his conscience. What say you? If
> I don’t get an answer from you by Oct3rd. I will be due to sue you
> too. What do you think should I complain of the RCMP in a court
> Newfoundland or New Brunswick?
>
> I already know Byron’s answer.
>
> Cya’ll in Court :)
>
>
> David R. Amos
>
> 153 Alvin Ave.
>
> Milton, MA. 02186
>
>
> ----- Original Message -----
> From: Byron Prior
> To: David Amos
> Sent: Tuesday, September 21, 2004 9:44 PM
> Subject: Re: Hey Mr . Irwin why not do the right thing and take your mail?
>
> Good stuff David, keep the pot boiling & I'll be adding to it very
> soon. They want a circus that's what they're about to get.
> Byron
>
> ----- Original Message -----
> From: David Amos
> To: Byron Prior
> Cc: Bachrach, Barry A. ;
> Sent: Tuesday, September 21, 2004 8:36 PM
> Subject: Fw: Hey Mr . Irwin why not do the right thing and take your mail?
>
>
> ----- Original Message -----
> From: David Amos
> To: cynthia.merlini@dfait-maeci.
> Sent: Tuesday, September 21, 2004 8:05 PM
> Subject: Hey Mr . Irwin why not do the right thing and take your mail?
>
> It seems that CSIS is messing with my mail
>
> Sent by last Thursday by Canada Post to RCMP General Counsel Liliana Longo
> c/o Ast. Commissioner Gerry Lynch in NFLD. I have now called NFLD and
> gave Gerry the tracking number and told him if he wants to read his
> mail he should send someone to find it. after all he is one of the
> second in Command of the RCMP and Longo is his lawyer.Canada Post
> won't say dick to me about it.
>
> To track and confirm delivery of your item, enter the Item number,
> Reference number, or Delivery Notification Card number in the
> corresponding field provided below, then click the Submit button.
>
> No records found for specified search criteria: 46227406901
>
> Sent US Mail Saturday in Beantown all it had to do was go about a half
> a mile to the Canadin Consulate. Obviously I informed them but the
> thing is they don't know who else I told. Kinda of a double check one
> by phone and one by email.
>
> Track & Confirm
>
> Shipment Details
>
> You entered 0302 1790 0001 6045 5717
>
> Your item was forwarded to a different address at 2:22 pm on September
> 21, 2004 in BOSTON, MA 02108. This was because of forwarding
> instructions or because the address or ZIP Code on the label was
> incorrect. Information, if available, is updated every evening. Please
> check again later.
>
> Here is what happened earlier:
> ACCEPTANCE, September 17, 2004, 10:30 pm, BOSTON, MA 02205
>
> Anyway it ain't no matter to me now Their mail is filed in court
> for the public to view. If they want to piss and moan about it they
> can argue me later in court. They are public servants they should read
> their god damned mail. The Postal Service has
> a little explaining to do anyway over the Attorney General Robb Quinan
> and his Mail fraud anyway. I will just and this shit to it.
>
> I knew old man Ronald Irwin would duck and run but arguing Longo should be
> fun,
>
> What I did in Norfolk Probate Court today was way beyond fun it went
> way better than I dreamed it could. October 1st should prove to be
> quite a hoot after meeting Angie in court today. I wonder if Longo is
> a pretty as she is. She looks good in her picture anyway I am certain
> that she is a damn sight smarter than Angie. Angie is so stupid I
> almost feel ashamed for making her show me her ass. (Not really I am
> an ass man)
>
> Now it appears all the Canadian Boobs have shown me their ass a
> well. Time to talk to the right Yankees just before the November
> Election and then head out as planned. i finally got the tape from the
> New Brunswick Police Commission and I will send a copy of it your way
> someday Byron. I made sure I mentioned you several times and showed
> them the documents but I didn't speak of what it was about but
> everybody will know they got something really kinda big.
>
> I did to protect ya buddy. I also mentioned Barry once. I hope Barry
> called you today. I know the FEDS are likely listening and reading our
> emails so I recorded it here to protect the both of you and Collen
> Rowley as well. I cannot afford the time
> to wait for her to retire she is more valuable to me as an honest
> lawyer within the FBI before the Yankee federal election, not
> afterwards.
>
> I also hear Jean and Joyse on the tape so it should protect
> their butts as well. I will order a copy of the Probate Court tape as
> soon as we can afford it. But it will likely be edited anyway.
>
> Yo Ricky Baby Doucet you do still value my opinion correct? So while
> you and Premier Gallant and the Boyz were in Beantown having fun with
> the Governor Charlie Baker perhaps they should have said hey to his
> lawyers such Loni Povich for Mean Old Me. After all I did I did call
> your office before the Boyz in Red Coats landed in Beantown to party
> with Davey Boy Alward EH Loni?
>
> ---------- Original message ----------
> From: "Doucet, Rick (LEG)" <Rick.Doucet@gnb.ca>
> Date: Tue, 22 Jul 2014 01:07:58 +0000
> Subject: RE: Final Docs
> To: David Amos <motomaniac333@gmail.com>
>
> Will get right on this.
> Always look forward to your brilliant thoughts.
> R
>
> Hon.Rick Doucet
> Legislative member for Charlotte-the isles
> 28 Mt.Pleasant Rd.
> St.George, N.B. E5C 3K4
>
> Phone / Téléphone : 506-755-4200
> Fax / Télécopieur : 506-755-4207
> E-mail / Courriel : rick.doucet@gnb.ca
>
> This message is intended for the person to whom it is addressed and is
> to be treated as confidential or private communications. It must not
> be forwarded unless permission has been received from the originator.
> If you have received this message inadvertently, please notify the
> sender and delete the message. Then delete your response. Thank you
> for your cooperation.
> --------------------------------------------------------------
> Ce message est destiné à la personne désignée dans la présente et il
> doit demeurer confidentiel. Il ne doit pas être réacheminé sans la
> permission de l’expéditeur. Si ce message vous a été envoyé par
> erreur, veuillez aviser l’expéditeur et effacer le message. Effacez
> ensuite votre réponse. Merci de votre collaboration.
>
>>> ---------- Original message ----------
>>> From: "McGrath, Stephen T" <Stephen.McGrath@novascotia.ca>
>>> Date: Sat, 8 Sep 2018 12:40:22 +0000
>>> Subject: Automatic reply: Does anyone recall the email entitled "So
>>> Stephen McGrath if not you then just exactly who sent me this latest
>>> email from your office?"
>>> To: David Amos <motomaniac333@gmail.com>
>>>
>>> Thanks for your message, however I am no longer at the Department of
>>> Justice, and this email account is not being monitored.
>>>
>>> Please contact Kim Fleming at Kim.Fleming@novascotia.ca (phone
>>> 902-424-4023), or Vicky Zinck at Victoria.Zinck@novascotia.ca (phone
>>> 902-424-4390). Kim and Vicky will be able to redirect you.
>>>
>>>
>>>
>>> ---------- Original message ----------
>>> From: Justice Website <JUSTWEB@novascotia.ca>
>>> Date: Mon, 18 Sep 2017 14:21:11 +0000
>>> Subject: Emails to Department of Justice and Province of Nova Scotia
>>> To: "motomaniac333@gmail.com" <motomaniac333@gmail.com>
>>>
>>> Mr. Amos,
>>> We acknowledge receipt of your recent emails to the Deputy Minister of
>>> Justice and lawyers within the Legal Services Division of the
>>> Department of Justice respecting a possible claim against the Province
>>> of Nova Scotia. Service of any documents respecting a legal claim
>>> against the Province of Nova Scotia may be served on the Attorney
>>> General at 1690 Hollis Street, Halifax, NS. Please note that we will
>>> not be responding to further emails on this matter.
>>>
>>> Department of Justice
>>>
>>>
>>>
>>> ---------- Original message ----------
>>> From: David Amos motomaniac333@gmail.com
>>> Date: Tue, 13 Jun 2017 15:16:38 -0400
>>> Subject: Attn Laura Lee Langley, Karen Hudson and Joanne Munro I just
>>> called all three of your offices to inform you of my next lawsuit
>>> against Nova Scotia
>>> To: LauraLee.Langley@novascotia.ca, Karen.Hudson@novascotia.ca,
>>> Joanne.Munro@novascotia.ca
>>> Cc: David Amos david.raymond.amos@gmail.com
>>>
>>> https://novascotia.ca/exec_
>>>
>>> https://novascotia.ca/exec_
>>>
>>> Laura Lee Langley
>>> 1700 Granville Street, 5th Floor
>>> One Government Place
>>> Halifax, Nova Scotia B3J 1X5
>>> Phone: (902) 424-8940
>>> Fax: (902) 424-0667
>>> Email: LauraLee.Langley@novascotia.ca
>>>
>>> https://novascotia.ca/just/
>>>
>>> Karen Hudson Q.C.
>>> 1690 Hollis Street, 7th Floor
>>> Joseph Howe Building
>>> Halifax, NS B3J 3J9
>>> Phone: (902) 424-4223
>>> Fax: (902) 424-0510
>>> Email: Karen.Hudson@novascotia.ca
>>>
>>> https://novascotia.ca/sns/ceo.
>>>
>>> Joanne Munro:
>>> 1505 Barrington Street, 14-South
>>> Maritime Centre
>>> Halifax, Nova Scotia B3J 3K5
>>> Phone: (902) 424-4089
>>> Fax: (902) 424-5510
>>> Email: Joanne.Munro@novascotia.ca
>>>
>>> If you don't wish to speak to me before I begin litigation then I
>>> suspect the Integrity Commissioner New Brunswick or the Federal Crown
>>> Counsel can explain the email below and the documents hereto attached
>>> to you and your Premier etc.
>>>
>>> Veritas Vincit
>>> David Raymond Amos
>>> 902 800 0369
>>>
>>>
>>> ---------- 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.
>>>
>>> These are digital recordings of the last three hearings
>>>
>>> Dec 14th https://archive.org/details/
>>>
>>> January 11th, 2016 https://archive.org/details/
>>>
>>> April 3rd, 2017
>>>
>>> https://archive.org/details/
>>>
>>>
>>> This is the docket in the Federal Court of Appeal
>>>
>>> http://cas-cdc-www02.cas-satj.
>>>
>>>
>>> The only hearing thus far
>>>
>>> May 24th, 2017
>>>
>>> https://archive.org/details/
>>>
>>>
>>> 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.
>>>
>>> 83 The Plaintiff states that now that Canada is involved in more war
>>> in Iraq again it did not serve Canadian interests and reputation to
>>> allow Barry Winters to publish the following words three times over
>>> five years after he began his bragging:
>>>
>>> January 13, 2015
>>> This Is Just AS Relevant Now As When I wrote It During The Debate
>>>
>>> December 8, 2014
>>> Why Canada Stood Tall!
>>>
>>> Friday, October 3, 2014
>>> Little David Amos’ “True History Of War” Canadian Airstrikes And
>>> Stupid Justin Trudeau?
>>>
>>>
>>> Vertias Vincit
>>> David Raymond Amos
>>> 902 800 0369
>>>
>>> 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.
>>> 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 returned to work this evening. Rest assured I
>>> 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
>>>
>>>
>>> http://www.archive.org/
>>>
>>> http://www.archive.org/
>>>
>>>
>>> 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
>>>
>>>
>>>
>>> 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
>>>
>>> Hon. Alexandre Deschênes, Q.C.
>>> Integrity Commissioner
>>>
>>> Hon. Alexandre Deschênes, Q.C., who resides in Bathurst, N.B., is a
>>> native of Kedgwick, N.B., and is married to Huguette (Savoie)
>>> Deschênes. They have two sons.
>>>
>>> He studied at Saint-Joseph University (now Université de Moncton) from
>>> 1960 to 1962, University of Ottawa from 1962-1965 (B.A.), and
>>> University of New Brunswick (LL.B., 1968). He was admitted to the Law
>>> Society of New Brunswick in 1968. He was legal counsel to the
>>> Department of Justice in Fredericton from 1968 to 1971. He was in
>>> private practice from 1972 to 1982 and specialized in civil litigation
>>> as a partner in the law firm of Michaud, Leblanc, Robichaud, and
>>> Deschênes. While residing in Shediac, N.B., he served on town council
>>> and became the first president of the South East Economic Commission.
>>> He is a past president of the Richelieu Club in Shediac.
>>>
>>> In 1982, he was appointed a judge of the Court of Queen’s Bench of New
>>> Brunswick and of the Court of Appeal of New Brunswick in 2000.
>>>
>>> On July 30, 2009, he was appointed to the Court Martial Appeal Court of
>>> Canada.
>>>
>>> While on the Court of Appeal of New Brunswick, he was appointed
>>> President of the provincial Judicial Council and in 2012 Chairperson
>>> of the Federal Electoral Boundaries Commission for the Province of New
>>> Brunswick for the 2015 federal election.
>>>
>>> He was appointed Conflict of Interest Commissioner in December 2016
>>> and became New Brunswick’s first Integrity Commissioner on December
>>> 16, 2016 with responsibilities for conflict of interest issues related
>>> to Members of the Legislative Assembly. As of April 1, 2017 he
>>> supervises lobbyists of public office holders under the Lobbyists’
>>> Registration Act.
>>>
>>> As of September 1, 2017, he will be assuming the functions presently
>>> held by the Access to Information and Privacy Commissioner.
>>>
>>>
>>>
>>> ---------- Original message ----------
>>> From: Póstur FOR <postur@for.is>
>>> Date: Mon, 4 Apr 2016 22:05:47 +0000
>>> Subject: Re: Hey Premier Gallant please inform the questionable
>>> parliamentarian Birigtta Jonsdottir that although NB is a small "Have
>>> Not" province at least we have twice the population of Iceland and
>>> that not all of us are as dumb as she and her Prime Minister pretends
>>> to be..
>>> To: David Amos <motomaniac333@gmail.com>
>>>
>>>
>>> Erindi þitt hefur verið móttekið / Your request has been received
>>>
>>> Kveðja / Best regards
>>> Forsætisráðuneytið / Prime Minister's Office
>>>
>>>
>>> ---------- Original message ----------
>>> From: Póstur IRR <postur@irr.is>
>>> Date: Mon, 4 Apr 2016 22:05:47 +0000
>>> Subject: Re: Hey Premier Gallant please inform the questionable
>>> parliamentarian Birigtta Jonsdottir that although NB is a small "Have
>>> Not" province at least we have twice the population of Iceland and
>>> that not all of us are as dumb as she and her Prime Minister pretends
>>> to be..
>>> To: David Amos <motomaniac333@gmail.com>
>>>
>>>
>>> Erindi þitt hefur verið móttekið. / Your request has been received.
>>>
>>> Kveðja / Best regards
>>> Innanríkisráðuneytið / Ministry of the Interior
>>>
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