Monday, 8 December 2025

Bill C-15, Budget 2025 Implementation Act, No. 1

---------- Original message --------
From: David Amos <david.raymond.amos333@gmail.com>
Date: Wed, Dec 10, 2025 at 12:31 AM
Subject: Re Religious Freedom YO Mr Genuis I am in your Livestream right now
To: melissa.lantsman <melissa.lantsman@parl.gc.ca>, Arnold.Viersen <Arnold.Viersen@parl.gc.ca>, <grant.jackson@parl.gc.ca>, <chak.au@parl.gc.ca>, <kurt.holman@parl.gc.ca>, <tamara.jansen@parl.gc.ca>, <jacob.mantle@parl.gc.ca>, <jamil.jivani@parl.gc.ca> 

 
 
---------- Original message --------
From: Maloney, James - M.P. <James.Maloney@parl.gc.ca>
Date: Tue, Dec 9, 2025 at 11:32 PM
Subject: Automatic reply: Re Religious Freedom YO Mr Genuis I am in your Livestream right now
To: David Amos <david.raymond.amos333@gmail.com>

Thank you for contacting my office.  My team and I are here to help.

This is an automated message to acknowledge my office has received your email. Due to the high volume of emails my team receives, priority will be given to Etobicoke-Lakeshore constituents, so if you have not already provided your address please do so by responding to this email. Correspondence that has included an address and regards my roles and duties as a Member of Parliament will receive replies in a timely manner.

I am here to help so do not hesitate to contact my office (613) 995 9364 in Ottawa or (416) 251 5510 in Toronto.

Thank you,

James Maloney

MP for Etobicoke- Lakeshore

 

P.S. Due to your interest in federal politics you will be automatically signed up for my E- newsletter to help keep you up to date on the latest government initiatives. If you do not want to receive my E- newsletter please respond to this email and I will take you off the list.

 

---------- Original message --------
From: Ministerial Correspondence Unit - Justice Canada <mcu@justice.gc.ca>
Date: Tue, Dec 9, 2025 at 11:30 PM
Subject: Automatic Reply
To: David Amos <david.raymond.amos333@gmail.com>

Thank you for writing to the 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 au 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.com>
Date: Tue, Dec 9, 2025 at 11:43 PM
Subject: Fwd: Re Religious Freedom YO Mr Genuis I am in your Livestream right now
To: Marc.Miller <Marc.Miller@parl.gc.ca>, <david.bexte@parl.gc.ca>, pm <pm@pm.gc.ca>, <jonathan.rowe@parl.gc.ca>, <tamara.jansen@parl.gc.ca> 
 
 
 
---------- Forwarded message ---------
From: David Amos <david.raymond.amos333@gmail.com>
Date: Tue, Dec 9, 2025 at 11:30 PM
Subject: Re Religious Freedom YO Mr Genuis I am in your Livestream right now
To: <garnett.genuis@parl.gc.ca>, Sean.Fraser <Sean.Fraser@parl.gc.ca>, mcu <mcu@justice.gc.ca>, <james.maloney@parl.gc.ca>, larry.brock <larry.brock@parl.gc.ca>, Rheal.Fortin <Rheal.Fortin@parl.gc.ca>, <anthony.housefather@parl.gc.ca>, <amarjeet.gill@parl.gc.ca>, <roman.baber@parl.gc.ca>, andrew.scheer <andrew.scheer@parl.gc.ca>, <andrew.lawton@parl.gc.ca>, rob.moore <rob.moore@parl.gc.ca>, <wade.chang@parl.gc.ca>, <Patricia.Lattanzio@parl.gc.ca>, <Anju.Dhillon@parl.gc.ca>


 
 
 
---------- Original message --------
From: Poilievre, Pierre - M.P. <pierre.poilievre@parl.gc.ca>
Date: Tue, Dec 9, 2025 at 5:19 PM
Subject: Acknowledgement – Email Received / Accusé de réception – Courriel reçu
To: David Amos <david.raymond.amos333@gmail.com>

On behalf of the Hon. Pierre Poilievre, we would like to thank you for contacting the Office of the Leader of the Official Opposition.

 Mr. Poilievre greatly values feedback and input from Canadians.  We wish to inform you that the Office of the Leader of the Official Opposition reads and reviews every e-mail we receive.  Please note that this account receives a high volume of e-mails, and we endeavour to reply as quickly as possible.

If you are a constituent of Mr. Poilievre in the riding of Battle River - Crowfoot and you have an urgent matter to discuss, please contact his constituency office at:

Phone:                1-780-608-4600

Fax:                       1-780-608-4603


Hon. Pierre Poilievre, M.P.
Battle River – Crowfoot

4945 50 Street

Camrose, Alberta  T4V 1P9

Once again, thank you for writing.


Sincerely,

Office of the Leader of the Official Opposition

________________________________________________________________________________

Au nom de l’honorable Pierre Poilievre, nous tenons à vous remercier d’avoir communiqué avec le Bureau du chef de l’Opposition officielle.

 M. Poilievre accorde une grande importance aux commentaires et aux suggestions des Canadiens. Nous tenons à vous informer que le Bureau du chef de l’Opposition officielle lit et examine tous les courriels qu’il reçoit. Veuillez noter que ce compte reçoit un volume important de courriels et que nous nous efforçons d’y répondre le plus rapidement possible.

Si vous êtes un électeur de M. Poilievre dans la circonscription de Battle River - Crowfoot et que vous avez une question urgente à discuter, veuillez contacter son bureau de circonscription :

Téléphone :                                       1-780-608-4600

Télécopieur :                                    1-780-608-4603


L’honorable Pierre Poilievre, député
Battle River – Crowfoot

4945, 50 Street

Camrose (Alberta) T4V 1P9

Encore une fois, merci de votre message.


Veuillez agréer nos salutations distinguées,


Bureau du chef de l’Opposition officielle

 

 
 
 
 

Liberals FILIBUSTER their own budget motion for 2 hours straight until Tories & Bloc vote to adjourn

 
Dec 9, 2025  

2 Comments

 
 
 
 
 
 
 
Dec 9, 2025  
Follow the daily fireworks from the House of Commons as elected officials debate about pressing issues. All questions are posed through the Speaker with the leader of the Opposition asking the first questions
 
 
 
 
 
Dec 8, 2025  
Sources tell CBC News the Liberal anti-hate bill is in political limbo after the justice minister brokered a deal with the Bloc Québécois to remove a religious exemption, but didn't get the Prime Minister's Office to sign off. 
 

 
 
 
 
Started streaming 8 hours ago
Last week, the Liberals and Bloc made a secret agreement to amend Bill C-9, seriously threatening religious freedom in Canada. My Conservative colleagues and I will fight this bill and defend religious freedom for ALL Canadians. Watch Live as the Justice Committee reviews Bill C-9. WATCH, LIKE, SHARE, and SUBSCRIBE! 

1 Comment

You should have read your email
 
 
Top Chat
 
Welcome to live chat! Remember to guard your privacy and abide by our community guidelines.
@StefanJames-yd8gs​​Making quoting the bible illegal 😭
@anitasalisbury5183​​WHY DO OTHERS GET TO PRACTICE THEIR RELIGION BUT CHRISTIANS ARE BEING BANNED????
@savvychipmunk2228​​they are talking about Christian only????
@StefanJames-yd8gs​​But it’s ok to quote the Quran
@StefanJames-yd8gs​​Yes
@tracyann484
I can't even
@HellRaisingAngel​​But the numbers were very very close.. A couple percent off. So the country is clearly divided.
@BullshitDetector-s7d​​See the scarves behind her?
@YouStirTheSoul
@frankchico69 Yes trying to get them organized is an issue. Especially in winter time in Canada. That's about all I can say about this.
@StefanJames-yd8gs​​Exactly
@steventingley5697​​@garnettgenuismp Physics/Concept: Nanotechnology, matter assembly, energy-to-mass conversion principles (E = mc² applied hypothetically),
@davidamos7114​​HMMM
@savvychipmunk2228​​religious garb also????
@brendahyde6659​​Wiccan's will be targted
@steventingley5697​​@garnettgenuismp sorry cant give you all of it my design and all
@savvychipmunk2228​​go Roman
@StefanJames-yd8gs​​Make Islam terrorism not Christianity 😭
@davidamos7114​​YOU HAVE MAIL
@Thacoxp​​verbage chest plate, pronoun greaves, helm of adjectives, gauntlets of vowels, leggings of syllables
@HellRaisingAngel​​I hope swing voters start seeing these committees more. It is much more telling of what they are supporting than even Question Period
 
 
 
Welcome to live chat! Remember to guard your privacy and abide by our community guidelines.

@davidamos7114​​https://www.youtube.com/watch?v=0BYFR-udSik
@davidamos7114​​Sources tell CBC News the Liberal anti-hate bill is in political limbo after the justice minister brokered a deal with the Bloc Québécois to remove a religious exemption
@davidamos7114​​Deja Vu Anyone??? https://www.youtube.com/watch?v=JplKXq6wCm0
@davidamos7114​​WOW Thanks for the tip about Office of Religious Freedom within the Department of Foreign Affairs
@davidamos7114​​You have more mail
@davidamos7114​​READ YOUR EMAIL

 

PM announces the establishment of the Office of Religious Freedom

News Release



Deja Vu Anyone???

 
 
Dec 2, 2025  
Culture Minister Marc Miller speaks about the decline of French in Quebec, and the use of religion in committing hate crimes. 
 

259 Comments

Methinks many would agree that the wicked game Mean Marcey Miller played in the committee covering up the Bill C-9 nonsense was awarded with a seat in Carney's cabinet N'esy Pas?  
 
 
 

Nov 28, 2025
The Liberals are trying to ram through their censorship bill, Bill C-9, without adequate scrutiny.
 
Conservative MP Andrew Lawton took to the House of Commons Justice Committee to call out their desire for a rubber stamp on censorship without due process.

73 Comments

Andy Baby You get the same emails from me that everyone else does. Why don't you have the balls to say my name?
 


 
 
 
Dec 9, 2025 
Conservative MPs Brock and Lawton will be in the Justice Committee this afternoon to discuss Bill C-9, Attorney General Sean Fraser's "Combating Hate Act" and will hear from the Department of Justice on the controversial bill. This meeting is scheduled for 8 hours, however it will likely not go that long. Tune in at 3:30pm EST for live coverage of the committee! 
 

1 Comment

Well done
 
 
Top Chat
 
Welcome to live chat! Remember to guard your privacy and abide by our community guidelines.
 
@jonathanseifert4538
Member (1 month)
​​Kommity
@rob7509​​She is bs
@DenisDeLong​​HEAR HEAR
@laketime3656​​Hi CCC and all!
@redislandphotographer
Member (1 month)
​​Nah Judy is def a troll even the left can’t stand Gilmore
@laraza4trump130​​@Kramf17 True
@CanadianCapitalClips​​@laketime3656 hey welcome in
@JudyKl-k9x​​@CanadianCapitalClips Ok no problem. Did not think about that
@rob7509​​Educate her !!!
@Diana-pk3pe​​Thanks CCC for the stream!
@davidamos7114​​Good Day Canadian Capital Clips Thanks for work
@CanadianCapitalClips​​@Diana-pk3pe thanks for tuning in!
@RhondaCKC
New member
@my2cents581, Gilmore has already been caught in so many blatant lies and fired from all the jobs she's ever had that is why she started her own company
@suniferreira8607​​Men playing God - trust me it won’t end well
@meganbartlett8179
sorry all, lol, just prying out the absolute mental gymnastics Judybot has-- sticking around for Harper, but doubled down on Pierre being the utter devil is utterly hilarious
@ElfinHornet​​Can the Liberal Party’s logo be considered hate?
@CanadianCapitalClips​​@davidamos7114 glad you are here with us!
@weecookie44
How right you are Mr Brock spot on...
@doctorcranium5436​​HIT THE LIKE BUTTON IF YOU HAVEN'T PEEPS! Ty @CanadianCapitalClips for the Stream.
 
 
 
 
---------- Original message --------
From: Rowan Swain <rowan@ecologyaction.ca>
Date: Tue, Dec 9, 2025 at 5:24 PM
Subject: Re: I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: David Amos <david.raymond.amos333@gmail.com>

Hi David,

Sorry to have rushed you off the phone last night, was just heading into a meeting when you called.

I must admit that I'm not entirely sure what the purpose of your call or emails is. Did you have a question about a particular aspect of EAC's work or something else that I can help you with?

Hope you're having a great evening! 

Regards, 

Rowan Swain (he/him) Senior Strategic Communications Manager 
Kjipuktuk, Unceded Mi’kmaq Territory 
2705 Fern Lane, Halifax, NS, B3K 4L3 
C: 902-292-0371 
ecologyaction.ca 

 
Please note, EAC staff work Monday through Thursday. Learn more about our four-day work week.  



---------- Original message --------
From: Guilbeault, Steven - Député <Steven.Guilbeault@parl.gc.ca>
Date: Tue, Dec 9, 2025 at 5:19 PM
Subject: Réponse automatique : I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: David Amos <david.raymond.amos333@gmail.com>
 
Accusé de réception / Acknowledgment of Receipt 

Merci d’avoir écrit à Steven Guilbeault, député de Laurier–Sainte-Marie.

Si votre demande concerne une demande d'immigration, les prestations de l'assurance-emploi, la pension de la Sécurité de la vieillesse ou Passeport Canada, veuillez nous renvoyer votre courriel initial en incluant les informations suivantes: 
 
·    Nom complet (incluant les deuxièmes prénoms
·    Date de naissance  
·    Pays de naissance 
·    Adresse complète (incluant le code postal)  
·    Numéro de téléphone  
·    Numéro d’identificateur unique client (IUC) et/ou numéro de demande
·    Date du dépôt de la demande
.     Type de demande 

Pour les demandes d'immigration, veuillez remplir et nous transmettre le formulaire d'autorisation qui se retrouve sur le lien suivant:

Cordialement, 
Le bureau de circonscription de Steven Guilbeault 

--------------- 

Thank you for contacting the office of Steven Guilbeault, Member of Parliament for Laurier–Sainte-Marie.

If your request concerns an application for immigration, Employment Insurance benefits, Old Age Security pension or Passport Canada please send us your initial email again with the following information:
 
·    Full name (including middle names
·    Date of birth 
·    Country of birth
·    Full address (including postal code)   
·    Phone number  
·    Unique Client Identifier (UCI) and/or application number
·    Application submission date
.     Application type 
 
For immigration applications, complete and send us the authorization form on the following link:  https://www.canada.ca/en/immigration-refugees-citizenship/services/application/application-forms-guides/imm5475.html

With our best regards, 
The constituency office of Steven Guilbeault



---------- Original message --------
From: Blanchet, Yves-François - Député <Yves-Francois.Blanchet@parl.gc.ca>
Date: Tue, Dec 9, 2025 at 5:18 PM
Subject: Réponse automatique : I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: David Amos <david.raymond.amos333@gmail.com>

(Ceci est une réponse automatique)

(English follows)

Bonjour,

Nous avons bien reçu votre courriel et nous vous remercions d'avoir écrit à M. Yves-François Blanchet, député de Beloeil-Chambly et chef du Bloc Québécois.

Comme nous avons un volume important de courriels, il nous est impossible de répondre à tous individuellement. Soyez assuré(e) que votre courriel recevra toute l'attention nécessaire.

Nous ne répondons pas à la correspondance contenant un langage offensant.

L'équipe du député Yves-François Blanchet

Chef du Bloc Québécois

 

Thank you for your email. We will read it as soon as we can.

We do not respond to correspondence that contains offensive language.

 

 
---------- Original message --------
From: David Amos <david.raymond.amos333@gmail.com>
Sent: Tuesday, December 9, 2025 5:17 PM
To: capitalclips@hotmail.com <capitalclips@hotmail.com>; Jasmin@jasminlaine.com <Jasmin@jasminlaine.com>; news <news@chco.tv>; Nathalie.G.Drouin <Nathalie.G.Drouin@pco-bcp.gc.ca>; News@nowmediainc.com <News@nowmediainc.com>; news957 <news957@rogers.com>; Newsroom <Newsroom@globeandmail.com>; Robert. Jones <Robert.Jones@cbc.ca>; brenda.paquette@cra-arc.gc.ca <brenda.paquette@cra-arc.gc.ca>; PABMINMAILG <PABMINMAILG@cra-arc.gc.ca>; fin.dcu-ucm.fin <fin.dcu-ucm.fin@canada.ca>; Wayne.Long <Wayne.Long@parl.gc.ca>; Damien.Kurek <Damien.Kurek@parl.gc.ca>; info@northernperspective.ca <info@northernperspective.ca>; francois-philippe.champagne@parl.gc.ca <francois-philippe.champagne@parl.gc.ca>; fin.minfinance-financemin.fin <fin.minfinance-financemin.fin@canada.ca>; Chrystia.Freeland <Chrystia.Freeland@parl.gc.ca>; pm <pm@pm.gc.ca>; pierre.poilievre <pierre.poilievre@parl.gc.ca>; don.davies <don.davies@parl.gc.ca>; Chris.dEntremont@parl.gc.ca <Chris.dEntremont@parl.gc.ca>; elizabeth.may <elizabeth.may@parl.gc.ca>; Steven.Guilbeault <Steven.Guilbeault@parl.gc.ca>; Steven.MacKinnon <Steven.MacKinnon@parl.gc.ca>; JUSTMIN <JUSTMIN@novascotia.ca>; robert.gauvin <robert.gauvin@gnb.ca>; Susan.Holt <Susan.Holt@gnb.ca>; robert.mckee <robert.mckee@gnb.ca>; rob.moore <rob.moore@parl.gc.ca>; dlametti@fasken.com <dlametti@fasken.com>; Erik Andersen <twolabradors@shaw.ca>; premier <premier@gov.ab.ca>; premier <premier@ontario.ca>; premier <premier@gov.nl.ca>; premier <premier@gov.pe.ca>; Kris.Austin@legnb.ca <Kris.Austin@legnb.ca>; premier <premier@gov.yk.ca>; premier <premier@gov.nt.ca>; Office of the Premier <scott.moe@gov.sk.ca>; premier <premier@gov.bc.ca>; premier@gov.nu.ca <premier@gov.nu.ca>; PREMIER <PREMIER@gov.ns.ca>; John.Williamson <John.Williamson@parl.gc.ca>; melanie.joly@ised-isde.gc.ca <melanie.joly@ised-isde.gc.ca>; thadsha@ontariondp.ca <thadsha@ontariondp.ca>; ned.kuruc@parl.gc.ca <ned.kuruc@parl.gc.ca>; Speaker.President <Speaker.President@parl.gc.ca>; francis.scarpaleggia <francis.scarpaleggia@parl.gc.ca>; Yves-Francois.Blanchet <Yves-Francois.Blanchet@parl.gc.ca>; Sean.Fraser <Sean.Fraser@parl.gc.ca>; Rowan Swain <rowan@ecologyaction.ca>; john.fragos@fin.gc.ca <john.fragos@fin.gc.ca>; mediare@fin.gc.ca <mediare@fin.gc.ca>; cdeslongchamps@ctf.ca <cdeslongchamps@ctf.ca>; hevans@ctf.ca <hevans@ctf.ca>; normanfarrell.ca@gmail.com <normanfarrell.ca@gmail.com>
Subject: Re: I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.

 
WOW

Feds have spent over $1B on DEI workshops for public servants since 2016

The federal government employed nearly 600 bureaucrats last year solely to push the Liberal diversity, equity, and inclusion agenda, and the true number could be even higher.

Dec 9
 



READ IN APP
 


Source: Wikimedia Commons

Author: Quinn Patrick

The federal government employed nearly 600 bureaucrats last year solely to push the Liberal diversity, equity, and inclusion agenda, and the true number could be even higher because some departments failed to report on their so-called “representation goals.”

Some of the federal government’s largest employers, including the RCMP and the Departments of Health, Justice, Immigration, Natural Resources and Public Works, declined to report their figures.

Meanwhile, the Department of Foreign Affairs said there were too many to count.

“The department manages an extensive network of 182 missions in 112 countries,” read the inquiry. “It undertook an extensive preliminary search in order to determine the amount of information that would fall within the scope of the question and the amount of time that would be required to prepare a comprehensive response.”

According to the Immigration department, providing the data was “not possible in the time allotted.”

“The department is committed to providing an inclusive, equitable and respectful work environment for all,” it said.

A staggering $1.049 billion has been spent by the government on diversity, equity and inclusion programs since 2016, according to a previous Inquiry Of Ministry tabled in the Commons in September.

First covered by Blacklock’s Reporter, the records were provided in response to an Inquiry Of Ministry tabled in the Commons, which counted 577 employees working on diversity programs in 2024.

Conservative MP Vincent Ho requested the disclosure.

The Department of National Defence had 84 staff assigned to diversity and spent $22,600 in 2024 for Dr. Rachel Zellars of St. Mary’s University of Halifax to be a “guest speaker for a Black History Month event.”

The Department of Fisheries billed taxpayers $47,697 last year for the 10 employees working on diversity programs to attend a workshop on “ethical space and engagement preparedness.”

A total of 95 employees were charged with heading up diversity at the Department of Industry, which allotted $10,997 for Black History Month to begin “freeing ourselves of imposter syndrome.”

The Department of Veterans Affairs had 11 employees working on diversity programs in 2024, spending $19,320 on a “Kairos Blanket Exercise.”

Consultants with Lakehead University conducted the exercise as an Indigenous sensitivity workshop.

“The Kairos Blanket Exercise is an experiential workshop that explores the nation-to-nation relationship between Indigenous and non-Indigenous people in Canada,” reads a mission statement from Lakehead. “Blankets arranged on the floor represent land and participants are invited to step into the roles of First Nations, Inuit and later Métis peoples.”

 
 
---------- Original message ---------
From: Minister of Finance / Ministre des Finances <minister-ministre@fin.gc.ca>
Date: Tue, Dec 9, 2025 at 11:53 AM
Subject: Automatic reply: I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: David Amos <david.raymond.amos333@gmail.com>

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

Le ministère des Finances Canada accuse réception de votre courriel.
Nous vous assurons que vos commentaires sont les bienvenus.
 
 

---------- Original message ---------
From: Heather Evans <hevans@ctf.ca>
Date: Tue, Dec 9, 2025 at 11:53 AM
Subject: Automatic reply: I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: David Amos <david.raymond.amos333@gmail.com>

Thank you for your message. I am currently out of the office, returning December 10.  I will be checking messages when possible, but my response may be delayed. If your matter is urgent, please contact my assistant, Kaley Evans (kevans@ctf.ca) who will be pleased to assist you.

 


---------- Original message ---------
From: Guilbeault, Steven - Député <Steven.Guilbeault@parl.gc.ca>
Date: Tue, Dec 9, 2025 at 12:15 PM
Subject: Réponse automatique : I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: David Amos <david.raymond.amos333@gmail.com>
 
Accusé de réception / Acknowledgment of Receipt 

Merci d’avoir écrit à Steven Guilbeault, député de Laurier–Sainte-Marie.

Si votre demande concerne une demande d'immigration, les prestations de l'assurance-emploi, la pension de la Sécurité de la vieillesse ou Passeport Canada, veuillez nous renvoyer votre courriel initial en incluant les informations suivantes: 
 
·    Nom complet (incluant les deuxièmes prénoms
·    Date de naissance  
·    Pays de naissance 
·    Adresse complète (incluant le code postal)  
·    Numéro de téléphone  
·    Numéro d’identificateur unique client (IUC) et/ou numéro de demande
·    Date du dépôt de la demande
.     Type de demande 

Pour les demandes d'immigration, veuillez remplir et nous transmettre le formulaire d'autorisation qui se retrouve sur le lien suivant:

Cordialement, 
Le bureau de circonscription de Steven Guilbeault 

--------------- 

Thank you for contacting the office of Steven Guilbeault, Member of Parliament for Laurier–Sainte-Marie.

If your request concerns an application for immigration, Employment Insurance benefits, Old Age Security pension or Passport Canada please send us your initial email again with the following information:
 
·    Full name (including middle names
·    Date of birth 
·    Country of birth
·    Full address (including postal code)   
·    Phone number  
·    Unique Client Identifier (UCI) and/or application number
·    Application submission date
.     Application type 
 
For immigration applications, complete and send us the authorization form on the following link:  https://www.canada.ca/en/immigration-refugees-citizenship/services/application/application-forms-guides/imm5475.html

With our best regards, 
The constituency office of Steven Guilbeault



---------- Original message ---------
From: Blanchet, Yves-François - Député <Yves-Francois.Blanchet@parl.gc.ca>
Date: Tue, Dec 9, 2025 at 12:15 PM
Subject: Réponse automatique : I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: David Amos <david.raymond.amos333@gmail.com>

(Ceci est une réponse automatique)

(English follows)

Bonjour,

Nous avons bien reçu votre courriel et nous vous remercions d'avoir écrit à M. Yves-François Blanchet, député de Beloeil-Chambly et chef du Bloc Québécois.

Comme nous avons un volume important de courriels, il nous est impossible de répondre à tous individuellement. Soyez assuré(e) que votre courriel recevra toute l'attention nécessaire. 

Nous ne répondons pas à la correspondance contenant un langage offensant.

L'équipe du député Yves-François Blanchet

Chef du Bloc Québécois

 

Thank you for your email. We will read it as soon as we can.

 

We do not respond to correspondence that contains offensive language.

   

---------- Original message ---------
From: Premier <PREMIER@novascotia.ca>
Date: Tue, Dec 9, 2025 at 11:53 AM
Subject: Thank you for your email
To: David Amos <david.raymond.amos333@gmail.com>

Thank you for contacting the Office of the Premier. This is an automatic confirmation that your message has been received.

Please note that the Premier receives a tremendous volume of e-mails and letters every week. If your message requires an answer, we will get back to you as soon as possible.

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Thank you,

The Premier’s Correspondence Team

 

 ---------- Original message ---------
From: Office of the Premier <scott.moe@gov.sk.ca>
Date: Tue, Dec 9, 2025 at 11:53 AM
Subject: Thank you for your email
To: David Amos <david.raymond.amos333@gmail.com>

This is to acknowledge that your email has been received by the Office of the Premier.

We appreciate the time you have taken to write.

NOTICE:  This e-mail was intended for a specific person.  If it has reached you by mistake, please delete it and advise me by return e-mail.  Any privilege associated with this information is not waived.  Thank you for your cooperation and assistance.

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---------- Original message ---------
From: David Amos <david.raymond.amos333@gmail.com>
Date: Tue, Dec 9, 2025 at 11:51 AM
Subject: Fwd: I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: <capitalclips@hotmail.com>, <Jasmin@jasminlaine.com>, news <news@chco.tv>, Nathalie.G.Drouin <Nathalie.G.Drouin@pco-bcp.gc.ca>, <News@nowmediainc.com>, news957 <news957@rogers.com>, Newsroom <Newsroom@globeandmail.com>, Robert. Jones <Robert.Jones@cbc.ca>, <brenda.paquette@cra-arc.gc.ca>, PABMINMAILG <PABMINMAILG@cra-arc.gc.ca>, fin.dcu-ucm.fin <fin.dcu-ucm.fin@canada.ca>, Wayne.Long <Wayne.Long@parl.gc.ca>, Damien.Kurek <Damien.Kurek@parl.gc.ca>, <info@northernperspective.ca>, <francois-philippe.champagne@parl.gc.ca>, fin.minfinance-financemin.fin <fin.minfinance-financemin.fin@canada.ca>, Chrystia.Freeland <Chrystia.Freeland@parl.gc.ca>, pm <pm@pm.gc.ca>, pierre.poilievre <pierre.poilievre@parl.gc.ca>, don.davies <don.davies@parl.gc.ca>, <Chris.dEntremont@parl.gc.ca>, elizabeth.may <elizabeth.may@parl.gc.ca>, Steven.Guilbeault <Steven.Guilbeault@parl.gc.ca>, Steven.MacKinnon <Steven.MacKinnon@parl.gc.ca>, JUSTMIN <JUSTMIN@novascotia.ca>, robert.gauvin <robert.gauvin@gnb.ca>, Susan.Holt <Susan.Holt@gnb.ca>, robert.mckee <robert.mckee@gnb.ca>, rob.moore <rob.moore@parl.gc.ca>, <dlametti@fasken.com>, Erik Andersen <twolabradors@shaw.ca>, premier <premier@gov.ab.ca>, premier <premier@ontario.ca>, premier <premier@gov.nl.ca>, premier <premier@gov.pe.ca>, <Kris.Austin@legnb.ca>, premier <premier@gov.yk.ca>, premier <premier@gov.nt.ca>, Office of the Premier <scott.moe@gov.sk.ca>, premier <premier@gov.bc.ca>, <premier@gov.nu.ca>, PREMIER <PREMIER@gov.ns.ca>, John.Williamson <John.Williamson@parl.gc.ca>, <melanie.joly@ised-isde.gc.ca>, <thadsha@ontariondp.ca>, <ned.kuruc@parl.gc.ca>, Speaker.President <Speaker.President@parl.gc.ca>, francis.scarpaleggia <francis.scarpaleggia@parl.gc.ca>, Yves-Francois.Blanchet <Yves-Francois.Blanchet@parl.gc.ca>, Sean.Fraser <Sean.Fraser@parl.gc.ca>, <rowan@ecologyaction.ca>, <john.fragos@fin.gc.ca>, <mediare@fin.gc.ca>, <cdeslongchamps@ctf.ca>, <hevans@ctf.ca>, <normanfarrell.ca@gmail.com>



Monday, 8 December 2025

Bill C-15, Budget 2025 Implementation Act, No. 1

 
 
 
 

Minister Champagne introduces legislation to implement Budget 2025: Canada Strong

News release

November 18, 2025 – Ottawa, Ontario – Department of Finance Canada

Today, the Honourable François-Philippe Champagne, Minister of Finance and National Revenue, introduced Bill C-15, Budget 2025 Implementation Act, No. 1, an important first piece of legislation to advance key Budget 2025: Canada Strong priorities.

Amid all the change and disruption happening in the world, Bill C-15 and by extension Budget 2025 action the government’s plan to build one Canadian economy and catalyse nation-building infrastructure, empower Canadians with lower costs and new opportunities, and protect our people, our communities, and our sovereignty. By spending less but investing more in Canada’s future, we will create more for ourselves than can ever be taken away and build an economy that is strong, self-sufficient, and resilient to global shocks.  

Measures proposed in Bill C-15 to build a stronger Canadian economy include:

  • Investing in Build Canada Homes to help double the pace of affordable home building over the next decade.
  • Delivering the Clean Electricity investment tax credit to accelerate the investments needed to expand our clean electricity grid and enhancing the suite of existing Clean Economy investment tax credits to further support investments in clean technologies, clean technology manufacturing, and carbon capture, utilization, and storage.
  • Introducing a Productivity Super-Deduction – a set of enhanced tax incentives covering all new capital investment that allows businesses to write off a larger share of the cost of these investments right away. 
  • Accelerating the path to construction of Alto High-Speed Rail, Canada’s first high-speed, 300 km/hour railway from Toronto to Québec City, to speed up travel within Canada’s most populated corridor. 
  • Supercharging investment in research and development by enhancing the Scientific Research and Experimental Development program, improving its process, and increasing the annual expenditure limit.

Measures proposed in Bill C-15 to make Canada’s tax system fairer and more efficient, include:

  • Exempting the Canada Disability Benefit from income and proceeding with expanding the Disability Supports Deduction to help protect the financial stability of persons with disabilities.
  • Introducing a temporary Personal Support Workers (PSW) Tax Credit to provide support of up to $1,100 per year to eligible PSWs.
  • Increasing the Lifetime Capital Gains Exemption to apply to up to $1.25 million of eligible capital gains, as announced in Budget 2024.
  • Eliminating the Underused Housing Tax to simplify Canada’s tax system and reduce administrative costs for the government and compliance costs for homeowners.

Measures proposed in Bill C-15 to strengthen and protect Canada’s financial sector and make it work better for Canadians include:

  • Combatting financial fraud by requiring banks to have policies and procedures to detect and prevent consumer-targeted fraud, and to mitigate its impacts, collect and report data on fraud to the Financial Consumer Agency of Canada, and allow consumers to disable certain account features, and adjust maximum transaction amounts.
  • Enhancing access to funds deposited by cheque to give Canadians quicker access to their own money and reduce reliance on short-term credit like payday loans or overdraft protection, especially for low-income Canadians and seniors.
  • Helping credit unions grow and compete by making it easier for them to enter the federal framework and expand so they can continue to serve more Canadians.
  • Completing the consumer-driven banking legislative framework to allow Canadians and businesses to securely share their financial data with third-party providers and give consumers clearer choices and better tools to manage their finances.
  • Creating a regulated space for stablecoins to further support innovation and help build trust in digital payments.

Measures proposed in Bill C-15 to create a more efficient government include:

  • Helping renew the public service workforce by offering an Early Retirement Incentive Program through the Public Service Pension Plan to help attrition drive workforce reductions. 

Quotes

“The tabling of the Budget Implementation Act is a critical step forward in executing our plan to build a Canada that is confident, secure, and resilient—for today, and for generations to come. The proposed measures are focused on meeting the complexity of this moment: they will build our economy, empower Canadians to get ahead, and protect our country and sovereignty.”

The Honourable François-Philippe Champagne, Minister of Finance and National Revenue

 

Associated links

Contacts

Media may contact:

John Fragos
Press Secretary
Office of the Minister of Finance and National Revenue
john.fragos@fin.gc.ca

Media Relations 
Department of Finance Canada 
mediare@fin.gc.ca 
613-369-4000

General enquiries

Phone: 1-833-712-2292 
TTY: 613-369-3230 
E-mail: financepublic-financepublique@fin.gc.ca

 

 
'The legislation in Bill C‑15 covers a wide range of tax measures, including many technical amendments. Many of these tax measures have been long awaited by taxpayers, such as the SR&ED, accelerated CCA and clean economy ITC measures, as well as repealing the DSTA. With only a few weeks remaining before Parliament adjourns for the winter break, it is unclear whether Bill C‑15 will be enacted in 2025 or early 2026. Nevertheless, it is advisable that taxpayers learn about these changes, determine whether any could apply (or benefit) them and start preparing for their implementation."
 
 
 
 
 
Dec 8, 2025 
Pierre Poilievre squared off against Carney's Liberal cabinet today while PM Carney is busy participating in photo ops and will not be in attendance. 
 

72 Comments

 
Thanks for posting the entire circus CPAC dropped the ball today I enjoyed the last thing that was said before PP stood and seized the day I bet many folks did


 
 
 
 

Question Period Bloodbath: Liberals Choke on Their Own Green Words

 
Dec 8, 2025
Liberals got dragged across the chamber and set on fire today in QP. 
Poilievre and Blanchet took turns bodying Carney over the dirty Alberta pipeline MOU that just pissed all over every green promise they begged for to save their budget. 
Guilbeault’s seat still warm from his walkout, BC Liberals hiding under desks, NDP screaming lawsuits with First Nations, and the whole place reeking of broken climate dreams.
45 minutes of nonstop heckles, savage jabs, and premium Liberal coping. 
Dec 8, 2025 – the day they finally ate every single word on live television. 
Fair use: Short clips + heavy transformative commentary on public-domain CPAC/HoC footage for criticism, news & political satire. Covered under §107 US Copyright & Canadian fair dealing. 
That’s the exact vibe you run with – locked in. 
 

209 Comments

 
I also rely on CPAC in order to get the whole scoop of what was said not just what others wish to post to support their agenda. However this evening I watched a video that included what was said before the Question Period began. I suspect you will enjoy the last thing that was said before PP stood and seized the day EH?
 
 
 
 
 
 

Ethics Commissioner Freezes Defending C-15 Power Grab After Admitting He Never Read It

 
Dec 8, 2025
 

116 Comments

 
Speaking of ethics why did you delete the video about your buddy Ned??? 
 
 
I butted heads with Konny Baby when he was the boss of the CRTC
 
  
 
 

 
 
 
Dec 8, 2025 

16 Comments

Surprise Surprise Surprise
 
 
 https://www.youtube.com/watch?v=1fgFx6nSjaQ
 
Dec 8, 2025 
CBC Host Gets FACT-CHECKED on Air as Liberals Are BUSTED Cutting a SECRET Speech Law Deal. Poilievre’s Calm Fact-Check Sends the Liberals Into FULL PANIC 

1615 Comments

 
Well done PLEASE notice that CPAC and CBC did not publish their spin until the vote on the Conservative motion for pipeline support was history 
 
 
 
 
 
 
 
 
Dec 8, 2025 
MPs speak with reporters on Parliament Hill as they convene for the daily question period in the House of Commons. They face questions on the Conservatives’ upcoming motion. The non-binding motion calls for the support of one or more pipelines enabling the export of at least one million barrels of oil and a change to the Oil Tanker Moratorium Act. Speaking are Liberal MPs Corey Hogan and Sukh Dhaliwal, NDP MP Leah Gazan, and Conservative MP Dan Albas.
 
 
 
 
 
Dec 8, 2025 
Catherine Abreu explains why she was one of two founding members to resign from Canada's Net-Zero Advisory Body last week, saying she 'could no longer, in conscience, sit on this government-appointed body' after policy rollbacks and oil subsidies in the Alberta energy memorandum of understanding.  
 
 
 
 

Dec 8, 2025 
Witness all the action in the House of Commons as Canada’s elected officials debate the issues of the day.
 
 
OBVIOUSLY NOT ALL THE ACTION 
 
 
 
 
Dec 8, 2025 

1777 Comments

How could you have overlooked that until now???
 
 
 
 
 

Below rock bottom or smooth sailing? Secretary of state for CRA won't accept AG's scathing report

 
Dec 7, 2025 
Do you agree with the Auditor General's report referring to the CRA? 
 

2 Comments

 
Williamson and Long know each other very well. LIEbrano gerrymandering gave half of his riding to Williamson (My MP byway of the same method that I was not permitted to protest and Rob Moore didn't care) I have no doubt this nonsense happened because Long was giving Trudeau The Younger such a hard time. Anyway after that happened he attacked Trudeau bigtime and claimed he was gonna quit. Go figure why he didn't and changed his tune in order to become the fall guy for the Taxman instead. Methinks the LIEbranos made another backroom deal N'esy Pas?
 
 
 
 
 
 
 
Oct 27, 2015

1 Comment

 
Anyone remember mean old me after 20 very long years?
 
 

----- Original Message -----
From: "McKnight, Gisele"
To:
Cc:
Sent: Tuesday, March 22, 2005 2:53 PM
Subject: David Amos

Hello Lisa,

David Amos asked me to contact you. I met him last June after he
became an independent (not representing any political party) candidate
in our federal election that was held June 28. He was a candidate in
our constituency of Fundy (now called Fundy-Royal).
I wrote a profile story about him, as I did all other candidates. That
story appeared in the Kings County Record June 22. A second story,
written by one of my reporters, appeared on the same date, which was a
report on the candidates' debate held June 18.
As I recall David Amos came last of four candidates in the election.
The winner got 14,997 votes, while Amos got 358. I have attached the
two stories that appeared, as well as a photo taken by reporter Erin
Hatfield during the debate. I couldn't find the photo that ran, but
this one is very similar.

Gisele McKnight editor
Kings County Record
Sussex, New Brunswick
Canada
506-433-1070

Raising a Little Hell- Lively Debate Provokes Crowd
By Erin Hatfield

"If you don't like what you got, why don't you change it? If your
world is all screwed up, rearrange it."
The 1979 Trooper song Raise a Little Hell blared on the speakers at
the 8th Hussars Sports Center Friday evening as people filed in to
watch the Fundy candidates debate the issues. It was an accurate, if
unofficial, theme song for the debate.
The crowd of over 200 spectators was dwarfed by the huge arena, but as
they chose their seats, it was clear the battle lines were drawn.
Supporters of Conservative candidate Rob Moore naturally took the blue
chairs on the right of the rink floor while John Herron's Liberalswent
left. There were splashes of orange, supporters of NDP Pat Hanratty,
mixed throughout. Perhaps the loudest applause came from a row towards
the back, where supporters of independent candidate David Amos sat.
The debate was moderated by Leo Melanson of CJCW Radio and was
organized by the Sussex Valley Jaycees. Candidates wereasked a barrage
of questions bypanelists Gisele McKnight of the Kings County Record
and Lisa Spencer of CJCW.
Staying true to party platforms for the most part, candidates
responded to questions about the gun registry, same sex marriage, the
exodus of young people from the Maritimes and regulated gas prices.
Herron and Moore were clear competitors,constantly challenging each
other on their answers and criticizing eachothers’ party leaders.
Hanratty flew under the radar, giving short, concise responses to the
questions while Amos provided some food for thought and a bit of comic
relief with quirky answers. "I was raised with a gun," Amos said in
response to the question of thenational gun registry. "Nobody's
getting mine and I'm not paying 10 cents for it."
Herron, a Progressive Conservative MP turned Liberal, veered from his
party'splatform with regard to gun control. "It was ill advised but
well intentioned," Herron said. "No matter what side of the house I am
on, I'm voting against it." Pat Hanratty agreed there were better
places for the gun registry dollars to be spent.Recreational hunters
shouldn't have been penalized by this gun registry," he said.
The gun registry issues provoked the tempers of Herron and Moore. At
one point Herron got out of his seat and threw a piece of paper in
front of Moore. "Read that," Herron said to Moore, referring to the
voting record of Conservative Party leader Steven Harper. According to
Herron, Harper voted in favour of the registry on the first and second
readings of the bill in 1995. "He voted against it when it counted, at
final count," Moore said. "We needa government with courage to
register sex offenders rather than register the property of law
abiding citizens."
The crowd was vocal throughout the evening, with white haired men and
women heckling from the Conservative side. "Shut up John," one woman
yelled. "How can you talk about selling out?" a man yelled whenHerron
spoke about his fear that the Conservatives are selling farmers out.
Although the Liberal side was less vocal, Kings East MLA Leroy
Armstrong weighed in at one point. "You’re out of touch," Armstrong
yelled to Moore from the crowd when the debate turned to the cost of
post-secondary education. Later in the evening Amos challenged
Armstrong to a public debate of their own. "Talk is cheap. Any time,
anyplace," Armstrong responded.
As the crowd made its way out of the building following the debate,
candidates worked the room. They shook hands with well-wishers and
fielded questions from spectators-all part of the decision-making
process for the June 28 vote.


Cutline – David Amos, independent candidate in Fundy, with some of his
favourite possessions—motorcycles.

McKnight/KCR

The Unconventional Candidate
David Amos Isn’t Campaigning For Your Vote, But….
By Gisele McKnight

FUNDY—He has a pack of cigarettes in his shirt pocket, a chain on his
wallet, a beard at least a foot long, 60 motorcycles and a cell phone
that rings to the tune of "Yankee Doodle."
Meet the latest addition to the Fundy ballot—David Amos.
The independent candidate lives in Milton, Massachusetts with his wife
and two children, but his place of residence does not stop him from
running for office in Canada.
One has only to be at least 18, a Canadian citizen and not be in jail
to meet Elections Canada requirements.
When it came time to launch his political crusade, Amos chose his
favourite place to do so—Fundy.
Amos, 52, is running for political office because of his
dissatisfaction with politicians.
"I’ve become aware of much corruption involving our two countries," he
said. "The only way to fix corruption is in the political forum."
The journey that eventually led Amos to politics began in Sussex in
1987. He woke up one morning disillusioned with life and decided he
needed to change his life.
"I lost my faith in mankind," he said. "People go through that
sometimes in midlife."
So Amos, who’d lived in Sussex since 1973, closed his Four Corners
motorcycle shop, paid his bills and hit the road with Annie, his 1952
Panhead motorcycle.
"Annie and I rode around for awhile (three years, to be exact)
experiencing the milk of human kindness," he said. "This is how you
renew your faith in mankind – you help anyone you can, you never ask
for anything, but you take what they offer."
For those three years, they offered food, a place to sleep, odd jobs
and conversation all over North America.
Since he and Annie stopped wandering, he has married, fathered a son
and a daughter and become a house-husband – Mr. Mom, as he calls
himself.
He also describes himself in far more colourful terms—a motorcyclist
rather than a biker, a "fun-loving, free-thinking, pig-headed
individual," a "pissed-off Maritimer" rather than an activist, a proud
Canadian and a "wild colonial boy."
Ironically, the man who is running for office has never voted in his life.
"But I have no right to criticize unless I offer my name," he said.
"It’s alright to bitch in the kitchen, but can you walk the walk?"
Amos has no intention of actively campaigning.
"I didn’t appreciate it when they (politicians) pounded on my door
interrupting my dinner," he said. "If people are interested, they can
call me. I’m not going to drive my opinions down their throats."
And he has no campaign budget, nor does he want one.
"I won’t take any donations," he said. "Just try to give me some. It’s
not about money. It goes against what I’m fighting about."
What he’s fighting for is the discussion of issues – tainted blood,
the exploitation of the Maritimes’ gas and oil reserves and NAFTA, to
name a few.
"The political issues in the Maritimes involve the three Fs – fishing,
farming and forestry, but they forget foreign issues," he said. "I’m
death on NAFTA, the back room deals and free trade. I say chuck it
(NAFTA) out the window.
NAFTA is the North American Free Trade Agreement which allows an
easier flow of goods between Canada, the United States and Mexico.
Amos disagrees with the idea that a vote for him is a wasted vote.
"There are no wasted votes," he said. "I want people like me,
especially young people, to pay attention and exercise their right.
Don’t necessarily vote for me, but vote."
Although…if you’re going to vote anyway, Amos would be happy to have
your X by his name.
"I want people to go into that voting booth, see my name, laugh and
say, ‘what the hell.’"
 
 
 


---------- Forwarded message ---------
From: Deltell, Gérard - Député <Gerard.Deltell@parl.gc.ca>
Date: Mon, Dec 8, 2025 at 2:26 PM
Subject: Automatic reply: I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: David Amos <david.raymond.amos333@gmail.com>

Bonjour,

Nous vous remercions d'avoir communiqué avec le bureau de Gérard Deltell, député de Louis-Saint-Laurent--Akiawenhrahk.

Ce courriel confirme la réception de votre correspondance.

Veuillez prendre note que votre demande sera traitée dans les meilleurs délais.

Cordialement,

 

Bureau de Gérard Deltell, député de Louis-Saint-Laurent--Akiawenhrahk

 

***

 

Hello,

 

Thank you for contacting the office of Gérard Deltell, MP for Louis-Saint-Laurent--Akiawenhrahk.

This email confirms the receipt of your message.

Please note that your request will be processed as soon as possible.

Regards,

 

Office of Gérard Deltell, MP for Louis-Saint-Laurent--Akiawenhrahk

 



---------- Forwarded message ---------
From: Godin, Joël - Député <Joel.Godin@parl.gc.ca>
Date: Mon, Dec 8, 2025 at 2:24 PM
Subject: Automatic reply: I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: David Amos <david.raymond.amos333@gmail.com>

Bonjour, 

 

Au nom du député Joël Godin, merci d'avoir communiqué avec son bureau. Nous accusons réception de votre message et nous vous assurons que celui-ci lui sera transmis.

 

Cordialement, 

 

Image

Bureau de Joël Godin

Député Portneuf—Jacques-Cartier

Ministre du Cabinet fantôme responsable des Langues officielles

 

334, route 138, bureau 230

Saint-Augustin-de-Desmaures (Québec) G3A 1G8

Tél.: 418 870-1571

Sans frais : 1 888 285-0018

joel.godin@parl.gc.ca

 

Suite 632, Édifice de la Confédération

Ottawa (Ontario) K1A 0A6

Tél. : 613 992-2798

 

bouton-facebook 

Avis de confidentialité

Ce message contient des renseignements et/ou des pièces jointes qui sont strictement confidentiels ou protégés.
Si vous l'avez reçu par erreur, nous vous prions de nous en informer dans les meilleurs délais, de ne pas divulguer son contenu et de le supprimer de votre système.

Notice of Confidentiality
This message contains information and/or attachments that are strictly confidential or protected.
If you have received it in error, please inform us as soon as possible, do not disclose its contents and delete it from your system.

 

 




---------- Forwarded message ---------
From: Garon, Jean-Denis - Député <jean-denis.garon@parl.gc.ca>
Date: Mon, Dec 8, 2025 at 2:24 PM
Subject: Réponse automatique : I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: David Amos <david.raymond.amos333@gmail.com>

Bonjour, 

 

Nous accusons réception de votre courriel et nous vous en remercions. 

 

Soyez assuré que votre correspondance recevra toute l’attention méritée. Celle-ci sera attribuée à la personne concernée pour le suivi approprié. 

 

Si vous avez besoin d’aide directe du gouvernement fédéral, veuillez consulter la liste de ressources ci-dessous :

 

·    Programme de subventions aux apprentis 1-866-742-3644

·    Allocation canadienne pour enfants 1-800-387-1194

·    Régime de pensions du Canada / Sécurité de la vieillesse 1-800-277-9915

·    Agence du revenu du Canada 1-800-959-7383

·    Assurance-emploi 1-800-808-6352

·    Affaires mondiales/Aide consulaire internationale 1-800-267-8376

        ·    Immigration, Réfugiés et Citoyenneté Canada 1-888-242-2100 portail d’IRCC

·    Passeport Canada 1-800-567-6868

·    Anciens combattants 1-866-522-2022

 

Merci d'avoir contacté notre bureau.

 

Cordialement,  

 

 

- L'équipe de Jean-Denis Garon, député de Mirabel

 




---------- Forwarded message ---------
From: Groleau, Jason - Député <jason.groleau@parl.gc.ca>
Date: Mon, Dec 8, 2025 at 2:24 PM
Subject: Réponse automatique : I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: David Amos <david.raymond.amos333@gmail.com>

Bonjour,

 

Nous vous remercions pour votre message.

Nous confirmons avoir bien reçu votre courriel et y répondrons dans les plus brefs délais.

 

Cordialement,

 

Image

 

 

Équipe du député Jason Groleau

(418) 381-1300

 

17136, boulevard Lacroix, Saint-Georges, Qc, G5Y 8G9

101-280, boulevard Vachon Nord, Sainte-Marie, Qc, G6E 0H2

 

 



---------- Forwarded message ---------
From: Blanchette-Joncas, Maxime - Député <Maxime.Blanchette-Joncas@parl.gc.ca>
Date: Mon, Dec 8, 2025 at 2:26 PM
Subject: Accusé réception
To: David Amos <david.raymond.amos333@gmail.com>

Bonjour,

 

Au nom de M. Maxime Blanchette-Joncas, député fédéral de Rimouski–La Matapédia, incluant La Mitis, Les Basques et la Neigette, nous accusons réception de votre message.

 

Soyez assuré(e) qu’il sera examiné avec attention dans les plus brefs délais par le député. Afin de nous permettre de traiter votre demande efficacement et de vous assurer un suivi adéquat, veuillez vous assurer que votre courriel contient les informations suivantes :

– Votre prénom et nom;

– Votre adresse complète;

– Un numéro de téléphone où nous pouvons vous joindre.

 

Veuillez également noter que nous répondons uniquement aux demandes provenant des citoyennes et citoyens des MRC de Rimouski-Neigette, de La Matapédia, de La Mitis et Les Basques.

 

Si votre courriel concerne Immigration, Réfugiés et Citoyenneté Canada (IRCC), nous vous invitons à consulter la section prévue à cet effet sur le site Web du député :

👉 www.maximeblanchettejoncas.quebec/IRCC

 

Enfin, les chaînes de courriels sont également prises en compte et transmises aux instances appropriées.

 

Merci pour votre compréhension et votre collaboration.

 

Bonne journée,

 

 


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Maxime Blanchette-Joncas

Député de Rimouski–La Matapédia, incluant La Mitis, Les Basques et la Neigette

Vice-président du comité permanent de la science et de la recherche

Porte-parole en matière d’innovation et de sciences

Porte-parole en matière de jeunesse

 


Bureau principal

320, rue Saint-Germain Est

7e étage, bureau 701 

Rimouski (Québec)  G5L 1C2

Téléphone : 418 725-2562

Sans frais : 1 866 720-2562

 

Bureau d’Ottawa

Chambre des communes

Ottawa (Ontario)  K1A 0A6

Téléphone : 613 992-5302

 

          

Bureau d’Amqui

35, boul. Saint-Benoît Est

Amqui (Québec)  G5J 2B8

Téléphone : 418 629-6456

 

 

Courriel

maxime.blanchette-joncas@parl.gc.ca

 

Site Web

www.maximeblanchettejoncas.quebec

 


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Ce message est confidentiel et ne s’adresse qu’au destinataire.
S’il vous a été transmis par erreur, veuillez le détruire et m’en aviser. Merci.



 


---------- Original message ---------
From: David Amos <david.raymond.amos333@gmail.com>
Date: Mon, Dec 8, 2025 at 2:22 PM
Subject: Fwd: I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: <anthony.housefather@parl.gc.ca>, <tom.osborne@parl.gc.ca>, <kristina.tesserderksen@parl.gc.ca>, <Jean.Yip@parl.gc.ca>, <Gerard.Deltell@parl.gc.ca>, Sebastien.Lemire <Sebastien.Lemire@parl.gc.ca>, <william.stevenson@parl.gc.ca>
Cc: Alexandre.Boulerice <Alexandre.Boulerice@parl.gc.ca>, Leah.Gazan <Leah.Gazan@parl.gc.ca>, lori.idlout <lori.idlout@parl.gc.ca>, Heather.McPherson <Heather.McPherson@parl.gc.ca>, Gord.Johns <Gord.Johns@parl.gc.ca>, Jenny.Kwan <Jenny.Kwan@parl.gc.ca>, <Xavier.Barsalou-Duval@parl.gc.ca>, <Maxime.Blanchette-Joncas@parl.gc.ca>, <Mario.Beaulieu@parl.gc.ca>, <patrick.bonin@parl.gc.ca>, Martin.Champoux <Martin.Champoux@parl.gc.ca>, <Alexis.Brunelle-Duceppe@parl.gc.ca>, <alexis.deschenes@parl.gc.ca>, <Claude.DeBellefeuille@parl.gc.ca>, Rheal.Fortin <Rheal.Fortin@parl.gc.ca>, <jean-denis.garon@parl.gc.ca>, <MH.Gaudreau@parl.gc.ca>, <Marilene.Gill@parl.gc.ca>, <Andreanne.Larouche@parl.gc.ca>, Sebastien.Lemire <Sebastien.Lemire@parl.gc.ca>, Christine.Normandin <Christine.Normandin@parl.gc.ca>, <Yves.Perron@parl.gc.ca>, Luc.Theriault <Luc.Theriault@parl.gc.ca>, louis.plamondon <louis.plamondon@parl.gc.ca>, Gabriel.Ste-Marie <Gabriel.Ste-Marie@parl.gc.ca>, Mario.Simard <Mario.Simard@parl.gc.ca>, <Simon-Pierre.Savard-Tremblay@parl.gc.ca>, <carol.anstey@parl.gc.ca>, <jonathan.rowe@parl.gc.ca>, <clifford.small@parl.gc.ca>, <mike.dawson@parl.gc.ca>, Richard.Bragdon <Richard.Bragdon@parl.gc.ca>, <gabriel.hardy@parl.gc.ca>, <Luc.Berthold@parl.gc.ca>, <Joel.Godin@parl.gc.ca>, Bernard.Genereux <Bernard.Genereux@parl.gc.ca>, <Jacques.Gourde@parl.gc.ca>, <jason.groleau@parl.gc.ca>, <eric.lefebvre@parl.gc.ca>, <Richard.Martel@parl.gc.ca>, <dominique.vien@parl.gc.ca>, <pierre.paul-hus@parl.gc.ca>, dan.albas <dan.albas@parl.gc.ca>, <jasonlavigne@outlook.com>, Dana-lee Melfi <Dana_lee_ca@hotmail.com>, ragingdissident <ragingdissident@protonmail.com>, aaron.kennedy@gnb.ca <Aaron.Kennedy@gnb.ca>, <aaron.gunn@parl.gc.ca>


PACP Committee Meeting

Notices of Meeting include information about the subject matter to be examined by the committee and date, time and place of the meeting, as well as a list of any witnesses scheduled to appear. The Evidence is the edited and revised transcript of what is said before a committee. The Minutes of Proceedings are the official record of the business conducted by the committee at a sitting.

For an advanced search, use Publication Search tool.

If you have any questions or comments regarding the accessibility of this publication, please contact us at accessible@parl.gc.ca.


Minutes of Proceedings

45th Parliament, 1st Session
Meeting 19
Thursday, December 4, 2025, 11:00 a.m. to 1:04 p.m.
Televised
Presiding
John Williamson, Chair (Conservative)

Library of Parliament
• Joëlle Malo, Analyst
• Dillan Theckedath, Analyst
• Hon. Wayne Long, Secretary of State (Canada Revenue Agency and Financial Institutions)
Canada Revenue Agency
• Jean-François Fortin, Deputy Commissioner
Pursuant to Standing Order 108(3)(g) and the motion adopted by the committee on Tuesday, October 21, 2025, the committee resumed consideration of the report on the Canada Revenue Agency Contact Centres, of the 2025 Fall Reports of the Auditor General of Canada.

The Secretary of State made a statement and, with Jean-François Fortin, answered questions.

At 12:07 p.m., the meeting was suspended.

At 12:19 p.m., the meeting resumed in camera.

It was agreed, — That the proposed supplementary budget in the amount of $1,000 for the study of Report 5, Professional Services Contracts, of the 2024 Reports 5 to 7 of the Auditor General of Canada, be adopted.




People15



---------- Forwarded message ---------
From: Kuruc, Ned - M.P. <ned.kuruc@parl.gc.ca>
Date: Mon, Dec 8, 2025 at 1:00 PM
Subject: Automatic reply: I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: David Amos <david.raymond.amos333@gmail.com>


Thank you for contacting the office of Ned Kuruc, Member of Parliament for Hamilton East-Stoney Creek.

Due to the volume of emails we receive, if you would like a response please provide the following in your email:
1. Legal name
2. Full Hamilton East-Stoney Creek residential address and phone number
3. If applicable (for Service Canada, IRCC, CRA-related inquiries) as many details relating to your case as possible: Description of the issue, application number, UCI number, date of birth, etc.
If you reside outside of the riding of Hamilton East-Stoney Creek, please contact your local Member of Parliament. To find your MP, please visit: https://www.ourcommons.ca/members/en
 
Sincerely,
 
Ned Kuruc, MP
Hamilton East-Stoney Creek   



---------- Forwarded message ---------
From: Blanchet, Yves-François - Député <Yves-Francois.Blanchet@parl.gc.ca>
Date: Mon, Dec 8, 2025 at 1:00 PM
Subject: Réponse automatique : I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: David Amos <david.raymond.amos333@gmail.com>

(Ceci est une réponse automatique)

(English follows)

 

 

Bonjour,

 

Nous avons bien reçu votre courriel et nous vous remercions d'avoir écrit à M. Yves-François Blanchet, député de Beloeil-Chambly et chef du Bloc Québécois.

 

Comme nous avons un volume important de courriels, il nous est impossible de répondre à tous individuellement. Soyez assuré(e) que votre courriel recevra toute l'attention nécessaire.

 

Nous ne répondons pas à la correspondance contenant un langage offensant.

 

 

L'équipe du député Yves-François Blanchet

Chef du Bloc Québécois

 

Thank you for your email. We will read it as soon as we can.

 

We do not respond to correspondence that contains offensive language.

 


 

---------- Forwarded message ---------
From: David Amos <david.raymond.amos333@gmail.com>
Date: Mon, Dec 8, 2025 at 12:58 PM
Subject: Fwd: I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: <ned.kuruc@parl.gc.ca>, Speaker.President <Speaker.President@parl.gc.ca>, francis.scarpaleggia <francis.scarpaleggia@parl.gc.ca>, Yves-Francois.Blanchet <Yves-Francois.Blanchet@parl.gc.ca>, Sean.Fraser <Sean.Fraser@parl.gc.ca>, elizabeth.may <elizabeth.may@parl.gc.ca>
Cc: John.Williamson <John.Williamson@parl.gc.ca>, <melanie.joly@ised-isde.gc.ca>


 
 

Carney's Minister Gets CALLED OUT For DESTROYING The CRA!


Dec 4, 2025
Liberal Minister Wayne Long, responsible for the CRA, was in committee this morning to discuss the AG's recent reports and how badly the CRA has gotten under Liberal leadership. In the second hour we tuned into the SECU committee as they study Bill C-8.

17 Comments

David Amos
Williamson is my MP he is well aware that Long has answers I got from his 2 former Ministers of National Revenue One answer came from the PCO when she quit






Corporate Legal Immunity Clause Hidden in Carney Budget Bill Shocks Opposition Parties


Dec 6, 2025

1,241 Comments

 
David Amos
You should have studied my emails



---------- Forwarded message ---------
From: Minister of Finance / Ministre des Finances <minister-ministre@fin.gc.ca>
Date: Mon, Dec 8, 2025 at 11:57 AM
Subject: Automatic reply: I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: David Amos <david.raymond.amos333@gmail.com>

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


Le ministère des Finances Canada accuse réception de votre courriel.
Nous vous assurons que vos commentaires sont les bienvenus.



---------- Forwarded message ---------
From: Guilbeault, Steven - Député <Steven.Guilbeault@parl.gc.ca>
Date: Mon, Dec 8, 2025 at 12:00 PM
Subject: Réponse automatique : I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: David Amos <david.raymond.amos333@gmail.com>
 
Accusé de réception / Acknowledgment of Receipt 

Merci d’avoir écrit à Steven Guilbeault, député de Laurier–Sainte-Marie.

Si votre demande concerne une demande d'immigration, les prestations de l'assurance-emploi, la pension de la Sécurité de la vieillesse ou Passeport Canada, veuillez nous renvoyer votre courriel initial en incluant les informations suivantes: 
 
·    Nom complet (incluant les deuxièmes prénoms
·    Date de naissance  
·    Pays de naissance 
·    Adresse complète (incluant le code postal)  
·    Numéro de téléphone  
·    Numéro d’identificateur unique client (IUC) et/ou numéro de demande
·    Date du dépôt de la demande
.     Type de demande 

Pour les demandes d'immigration, veuillez remplir et nous transmettre le formulaire d'autorisation qui se retrouve sur le lien suivant:

Cordialement, 
Le bureau de circonscription de Steven Guilbeault 

--------------- 

Thank you for contacting the office of Steven Guilbeault, Member of Parliament for Laurier–Sainte-Marie.

If your request concerns an application for immigration, Employment Insurance benefits, Old Age Security pension or Passport Canada please send us your initial email again with the following information:
 
·    Full name (including middle names
·    Date of birth 
·    Country of birth
·    Full address (including postal code)   
·    Phone number  
·    Unique Client Identifier (UCI) and/or application number
·    Application submission date
.     Application type 
 
For immigration applications, complete and send us the authorization form on the following link:  https://www.canada.ca/en/immigration-refugees-citizenship/services/application/application-forms-guides/imm5475.html

With our best regards, 
The constituency office of Steven Guilbeault



---------- Forwarded message ---------
From: Poilievre, Pierre - M.P. <pierre.poilievre@parl.gc.ca>
Date: Mon, Dec 8, 2025 at 12:03 PM
Subject: Acknowledgement – Email Received / Accusé de réception – Courriel reçu
To: David Amos <david.raymond.amos333@gmail.com>


On behalf of the Hon. Pierre Poilievre, we would like to thank you for contacting the Office of the Leader of the Official Opposition.


Mr. Poilievre greatly values feedback and input from Canadians.  We wish to inform you that the Office of the Leader of the Official Opposition reads and reviews every e-mail we receive.  Please note that this account receives a high volume of e-mails, and we endeavour to reply as quickly as possible.

If you are a constituent of Mr. Poilievre in the riding of Battle River - Crowfoot and you have an urgent matter to discuss, please contact his constituency office at:

 

 

Phone:                1-780-608-4600

Fax:                       1-780-608-4603



Hon. Pierre Poilievre, M.P.
Battle River – Crowfoot

4945 50 Street

Camrose, Alberta  T4V 1P9

 

Once again, thank you for writing.


Sincerely,


Office of the Leader of the Official Opposition

 

______________________________________________________________________________________

 

 

Au nom de l’honorable Pierre Poilievre, nous tenons à vous remercier d’avoir communiqué avec le Bureau du chef de l’Opposition officielle.


M. Poilievre accorde une grande importance aux commentaires et aux suggestions des Canadiens. Nous tenons à vous informer que le Bureau du chef de l’Opposition officielle lit et examine tous les courriels qu’il reçoit. Veuillez noter que ce compte reçoit un volume important de courriels et que nous nous efforçons d’y répondre le plus rapidement possible.

Si vous êtes un électeur de M. Poilievre dans la circonscription de Battle River - Crowfoot et que vous avez une question urgente à discuter, veuillez contacter son bureau de circonscription :

 

 

Téléphone :                                       1-780-608-4600

Télécopieur :                                    1-780-608-4603



L’honorable Pierre Poilievre, député
Battle River – Crowfoot

4945, 50 Street

Camrose (Alberta) T4V 1P9

 

 

Encore une fois, merci de votre message.


Veuillez agréer nos salutations distinguées,



Bureau du chef de l’Opposition officielle

 



---------- Forwarded message ---------
From: Premier of Yukon <Premier@yukon.ca>
Date: Mon, Dec 8, 2025 at 12:01 PM
Subject: Automatic reply: I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: David Amos <david.raymond.amos333@gmail.com>

On behalf of The Honourable Currie Dixon, Premier of Yukon, we would like to acknowledge receipt of your email.

Please note that this is an automated response to let you know that your email has been received and that it will be reviewed at the earliest opportunity.

Thank you for taking the time to write.

Premier’s Correspondence Team
Executive Council
Government of Yukon




---------- Forwarded message ---------
From: Moore, Rob - M.P. <Rob.Moore@parl.gc.ca>
Date: Mon, Dec 8, 2025 at 12:03 PM
Subject: Automatic reply: I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: David Amos <david.raymond.amos333@gmail.com>

*This is an automated response*

 

Thank you for contacting the Honourable Rob Moore, P.C., M.P. office. We appreciate the time you took to get in touch with our office.

 

If you did not already, please ensure to include your full contact details on your email and the appropriate staff will be able to action your request. We strive to ensure all constituent correspondence is responded to in a timely manner.

 

If your question or concern is time sensitive, please call our office: 506-832-4200.

 

Again, we thank you for taking the time to share your thoughts and concerns.

 

~*~*~*~*~*~*~*~

Office of the Honourable Rob Moore, P.C., M.P.

Member of Parliament for Fundy Royal

rob.moore@parl.gc.ca

 



---------- Forwarded message ---------
From: Office of the Premier <scott.moe@gov.sk.ca>
Date: Mon, Dec 8, 2025 at 11:57 AM
Subject: Thank you for your email
To: David Amos <david.raymond.amos333@gmail.com>

This is to acknowledge that your email has been received by the Office of the Premier.

We appreciate the time you have taken to write.

NOTICE:  This e-mail was intended for a specific person.  If it has reached you by mistake, please delete it and advise me by return e-mail.  Any privilege associated with this information is not waived.  Thank you for your cooperation and assistance.

Avis: Ce message est confidentiel, peut être protégé par le secret professionnel et est à l'usage exclusif de son destinataire. Il est strictement interdit à toute autre personne de le diffuser, le distribuer ou le reproduire. Si le destinataire ne peut être joint ou vous est inconnu, veuillez informer l'expéditeur par courrier électronique immédiatement et effacer ce message et en détruire toute copie. Merci de votre cooperation.

 



---------- Forwarded message ---------
From: Premier <PREMIER@novascotia.ca>
Date: Mon, Dec 8, 2025 at 11:57 AM
Subject: Thank you for your email
To: David Amos <david.raymond.amos333@gmail.com>

Thank you for contacting the Office of the Premier. This is an automatic confirmation that your message has been received.

Please note that the Premier receives a tremendous volume of e-mails and letters every week. If your message requires an answer, we will get back to you as soon as possible.

To get you the best answer possible and ensure accurate information, your message may be shared with other Ministers or appropriate government officials to respond on the Premier’s behalf. We appreciate your patience and understanding.

Here are some helpful resources:

Stay informed with NSGov News. Sign up for a monthly newsletter with information about community programs, services, and news that matters to you, delivered straight to your inbox. Subscribe at: https://newsletter.novascotia.ca/.

For the most up-to-date information from the Government of Nova Scotia, please visit: https://novascotia.ca/.

Thank you,

The Premier’s Correspondence Team

 


---------- Original message ---------
From: David Amos <david.raymond.amos333@gmail.com>
Date: Mon, Dec 8, 2025 at 11:56 AM
Subject: Fwd: I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: <brenda.paquette@cra-arc.gc.ca>, PABMINMAILG <PABMINMAILG@cra-arc.gc.ca>, fin.dcu-ucm.fin <fin.dcu-ucm.fin@canada.ca>, Wayne.Long <Wayne.Long@parl.gc.ca>, Damien.Kurek <Damien.Kurek@parl.gc.ca>, <info@northernperspective.ca>, <francois-philippe.champagne@parl.gc.ca>, fin.minfinance-financemin.fin <fin.minfinance-financemin.fin@canada.ca>, Chrystia.Freeland <Chrystia.Freeland@parl.gc.ca>, pm <pm@pm.gc.ca>, pierre.poilievre <pierre.poilievre@parl.gc.ca>, don.davies <don.davies@parl.gc.ca>, <Chris.dEntremont@parl.gc.ca>, elizabeth.may <elizabeth.may@parl.gc.ca>, Steven.Guilbeault <Steven.Guilbeault@parl.gc.ca>, Steven.MacKinnon <Steven.MacKinnon@parl.gc.ca>, JUSTMIN <JUSTMIN@novascotia.ca>, robert.gauvin <robert.gauvin@gnb.ca>, Susan.Holt <Susan.Holt@gnb.ca>, robert.mckee <robert.mckee@gnb.ca>, rob.moore <rob.moore@parl.gc.ca>, <dlametti@fasken.com>, Erik Andersen <twolabradors@shaw.ca>, premier <premier@gov.ab.ca>, premier <premier@ontario.ca>, premier <premier@gov.nl.ca>, premier <premier@gov.pe.ca>, <Kris.Austin@legnb.ca>, premier <premier@gov.yk.ca>, premier <premier@gov.nt.ca>, Office of the Premier <scott.moe@gov.sk.ca>, premier <premier@gov.bc.ca>, <premier@gov.nu.ca>, PREMIER <PREMIER@gov.ns.ca>
Cc: news <news@chco.tv>, Nathalie.G.Drouin <Nathalie.G.Drouin@pco-bcp.gc.ca>, <News@nowmediainc.com>, news957 <news957@rogers.com>, Newsroom <Newsroom@globeandmail.com>, Robert. Jones <Robert.Jones@cbc.ca>




---------- Forwarded message ---------
From: Min.Mail / Courrier.Min (CRA/ARC) <PABMINMAILG@cra-arc.gc.ca>
Date: Wed, Jan 3, 2024 at 1:15 PM
Subject: I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: david.raymond.amos333@gmail.com <david.raymond.amos333@gmail.com>
Cc: fin.dcu-ucm.fin@canada.ca <fin.dcu-ucm.fin@canada.ca>

David Raymond Amos

david.raymond.amos333@gmail.com

Dear David Raymond Amos:

On behalf of the Honourable Marie-Claude Bibeau, Minister of National Revenue, I thank you for your correspondence, which she received on October 8, 2023.

I assure you that the concerns you expressed have been carefully considered. The Canada Revenue Agency administers the tax system and applies the current tax legislation, while the Department of Finance Canada develops federal tax policy and amends the legislation. I am therefore sending a copy of your correspondence to the Honourable Chrystia Freeland, Minister of Finance, for her consideration.

Thank you again for writing.

Yours sincerely

 

BPaquette

Brenda Paquette

Director

Executive Correspondence and

  Language Services Division

Canada Revenue Agency


c.c.:  Hon. Chrystia Freeland‚ P.C.‚ M.P.

Minister of Finance

 

---------- Forwarded message ----------
From: "Minister of Public Safety / Ministre de la Sécurité publique
(PS/SP)" <ps.ministerofpublicsafety-ministredelasecuritepublique.sp@ps-sp.gc.ca>
Date: Thu, 18 Jan 2024 16:17:02 +0000
Subject: Response from Public Safety Canada - LEB-001083 / Réponse de
Sécurité Publique Canada - LEB-001083
To: "david.raymond.amos333@gmail.com" <david.raymond.amos333@gmail.com>

Unclassified | Non classifié

Dear David Amos,

This is in response to your correspondence dated July 24, 2019,
addressed to the Right Honourable Justin Trudeau, Prime Minister of Canada, concerning the New Brunswick Police Commission.

We regret to inform you that after examining your correspondence, it has been determined that the subject matter which you raise does not fall under the purview of our department and portfolio agencies. This can be brought to the attention of the Saint John, New Brunswick Police Commission.

Consequently, no response will be provided.

Thank you for taking the time to write.


Ministerial Correspondence Unit
Public Safety Canada



Unclassified | Non classifié


---------- Forwarded message ----------
From: Chrystia Freeland <Chrystia.Freeland@fin.gc.ca>
Date: Sun, 8 Oct 2023 21:55:14 +0000
Subject: Automatic reply: Re The CRA in the news again Deja Vu anyone???

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

Le ministère des Finances Canada accuse réception de votre courriel.
Nous vous assurons que vos commentaires sont les bienvenus.



---------- Forwarded message ----------
Date: Fri, 7 Oct 2022 15:13:53 -0300
Subject: Re The CRA in the news again Deja Vu anyone???
"erin.otoole" <erin.otoole@parl.gc.ca>, pm <pm@pm.gc.ca>, premier
"jagmeet.singh" <jagmeet.singh@parl.gc.ca>, "Bill.Blair"
"Jason.Proctor" <Jason.Proctor@cbc.ca>, "John.Williamson"
"blaine.higgs" <blaine.higgs@gnb.ca>, "rob.moore"
"steve.murphy" <steve.murphy@ctv.ca>, "Melanie.Joly"
<Melanie.Joly@parl.gc.ca>, "Mark.Blakely"
<Mark.Blakely@rcmp-grc.gc.ca>, "martin.gaudet"
<martin.gaudet@fredericton.ca>, "Mitton, Megan (LEG)"
<megan.mitton@gnb.ca>, "michael.macdonald"
Cc: motomaniac333 <motomaniac333@gmail.com>, sheilagunnreid

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

This email is not routinely monitored.

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

Thank you.

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

Je suis dans mon nouveau rôle comme Directeur Régional, Europe,
Afrique et Moyen-Orient, et peux être rejoint au:

Merci.



---------- Forwarded message ----------
Date: Fri, 12 Mar 2021 15:00:03 -0400
Subject: Re The CRA in the news again Deja Vu anyone???
"erin.otoole" <erin.otoole@parl.gc.ca>, pm <pm@pm.gc.ca>, premier
"jagmeet.singh" <jagmeet.singh@parl.gc.ca>, "Bill.Blair"
Cc: motomaniac333 <motomaniac333@gmail.com>, Nathalie Sturgeon
<Jason.Proctor@cbc.ca>, "John.Williamson"
"blaine.higgs" <blaine.higgs@gnb.ca>, "rob.moore"
"steve.murphy" <steve.murphy@ctv.ca>



Sunday, 7 March 2021
RCMP threaten a BC church with Canada Revenue Agency investigation???
NOW THATS TOO TOO FUNNY INDEED



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


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

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



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

    (204) 934-0586



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

“Sylvain Ouimet”

Ouimet J.

CITATION:
   

2021 TCC 14

COURT FILE NO.:
   

2016-1686(IT)G

STYLE OF CAUSE:
   

MARGO DIANNE BOWKER

AND HER MAJESTY THE QUEEN

PLACE OF HEARING:
   

Vancouver, British Columbia

DATE OF HEARING:
   

February 10, 11, 12 and 13, 2020

REASONS FOR JUDGMENT BY:
   

The Honourable Justice Sylvain Ouimet

DATE OF JUDGMENT:
   

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

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

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

I will not be checking emails during this time.


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

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

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


Thank you,

Danielle Delorme

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




---------- Forwarded message ----------
Date: Fri, 7 Oct 2022 14:32:11 -0300
Subject: Attn Jeff Pniowsky I was readig about you in CBC today
perhaps we should talk ASAP?
Cc: motomaniac333 <motomaniac333@gmail.com>, "Jason.Proctor"
Chris.Lorenz@cbsa-asfc.gc.ca, "christopher.rupar"


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



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


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

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


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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

@proctor_jason

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

CBC's Journalistic Standards and Practices



Jeff Pniowsky

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

(204) 934-2586

Winnipeg
(204) 934-0586


Profile

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

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

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


---------- Forwarded message ----------
Date: Sun, 7 Feb 2021 23:52:35 -0400
Subject: Diane.Lebouthillier and her old buddy John Ossowski should
remember my email and a couple of their own documents EH Madame
Desmond and Christian Lorenz ?
To: "Diane.Lebouthillier" <Diane.Lebouthillier@cra-arc.gc.ca>,
<Newsroom@globeandmail.com>, Nathalie Sturgeon
Cc: motomaniac333 <motomaniac333@gmail.com>, "Ellen.Desmond"
Chris.Lorenz@cbsa-asfc.gc.ca, "christopher.rupar"


----- Original Message -----
Sent: Thursday, August 19, 2004 9:28 AM
Subject: RE: I am curious

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

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

Tel: (514) 870-4637
Fax: (514) 870-4877

Executive Assistant / Assistante à la haute direction: Diane Valade
Tel: (514) 870-4638



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

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

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

Yours Sincerely,

originally signed by

Megan Maloney
Legal Counsel

PIAC Welcomes New Board Members

Adds Expertise in Telecommunications, Broadcasting and Class Actions

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

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

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

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

For more information, please contact:

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

>
> 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
>
> Mr. David Raymond Amos
>
>
> 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
> 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
>
>




 
 
 
 

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About us

Welcome to PwC Canada

We have a proud 110-year history of helping Canadian organizations thrive. Our 6,500+ partners and staff are located coast to coast and bring their expertise to provide quality services and products that help solve important problems.

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Tax Insights: Bill C-15 implements SR&ED, capital cost allowance and transfer pricing changes and more

December 04, 2025

Issue 2025-43

In brief

What happened? 

On November 18, 2025, the federal government tabled Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025. Key tax measures in Bill C-15:

  • significantly enhance the scientific research and experimental development (SR&ED) tax incentive program
  • implement (or reinstate) various accelerated capital cost allowance (CCA) measures
  • enhance (or introduce) various refundable investment tax credits (ITCs) for the clean economy
  • change Canada’s transfer pricing rules
  • raise the lifetime capital gains exemption to $1.25 million
  • repeal the Digital Services Tax Act as of June 20, 2024 (the date of original enactment)

Why is it relevant?

Bill C-15 includes legislation to implement a variety of tax measures, the legislative progress for many of which has been long awaited by taxpayers and tax practitioners.

Actions to consider

Taxpayers should be aware of the tax changes contained in Bill C‑15, some of which represent significant Canadian tax policy changes. Discuss with your PwC adviser how these new measures might apply to you or your business and begin preparations to implement and account for them.

 

The takeaway

The legislation in Bill C‑15 covers a wide range of tax measures, including many technical amendments. Many of these tax measures have been long awaited by taxpayers, such as the SR&ED, accelerated CCA and clean economy ITC measures, as well as repealing the DSTA. With only a few weeks remaining before Parliament adjourns for the winter break, it is unclear whether Bill C‑15 will be enacted in 2025 or early 2026. Nevertheless, it is advisable that taxpayers learn about these changes, determine whether any could apply (or benefit) them and start preparing for their implementation.

Contact us

Colin Mowatt

Colin Mowatt

Colin is PwC Canada’s Tax Policy Leader. He helps PwC and their clients respond to changing tax legislation. His career at PwC spans more than 25 years across a number of geographies, client sizes and tax competencies. His clients include large public and private companies based in Toronto, large multinationals and private equity funds from around the world.

Colin works with companies in the engineering, construction and industrial product industries as well as investors in real estate and infrastructure assets.

Tel:  416 723 0321 

Experience

  • Tax

Specialty

  • Canadian Corporate Tax

Education

  • Dalhousie University

 

Héloïse Renucci

Héloïse Renucci

Partner, Government Incentives, PwC Canada

Tel: 514-205-5276

Héloïse is a partner in the government incentives team. She holds a master’s degree in Tax and a bachelor of Laws and has been working in the field of Canadian tax for the past ten years.  

She has specialized in the area of tax and non-tax incentives related to investment and innovation projects, as well as the commercialization of intellectual property (IP Box).  

She also assists corporations with their project to establish a presence in Canada.

Experience

  • Tax incentives
  • Government funding
  • Government incentives for innovation and investment projects
  • IP Box

Specialty

  • Grants & Incentives
  • Tax

Education

  • LL. M. Tax – HEC Montreal / Universite de Montreal
  • J.D. Common Law – Universite de Montreal
  • LL. B. - Universite de Montreal

 

 

 
 

C-15 , 45th Parliament, 1st session Monday, May 26, 2025, to present

An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025
Short title: Budget 2025 Implementation Act, No. 1
Bill type
House Government Bill

Summary

Current status
At second reading in the House of Commons
Latest activity
Debate at second reading on Friday, December 5, 2025 (House of Commons)

Progress

House of Commons

Chamber sittings
Sitting date Debates (Hansard)
Thursday, November 20, 2025
Friday, November 21, 2025
Monday, November 24, 2025
Tuesday, November 25, 2025
Wednesday, November 26, 2025
Thursday, November 27, 2025
Tuesday, December 2, 2025
Thursday, December 4, 2025
Friday, December 5, 2025
Consideration in committee
Not reached
Report stage
Not reached
Third reading
Not reached

Senate

Committee meetings
Meeting date Details
Tuesday, December 2, 2025
Meeting 22
Tuesday, December 2, 2025
Meeting 23
Wednesday, December 3, 2025
Meeting 24
Chamber sittings
Sitting date Debates (Hansard)
Wednesday, November 26, 2025
Sitting 38
Pre-study of House bill
First reading
Not reached
Consideration in committee
Not reached
Third reading
Not reached

Notes

On Wednesday, November 26, 2025, the Senate adopted the following motion:

That, notwithstanding any provision of the Rules, previous order or usual practice:

1. in accordance with rule 10-11(1), the Standing Senate Committee on National Finance be authorized to examine the subject matter of all of Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025, introduced in the House of Commons on November 18, 2025, in advance of the said bill coming before the Senate;

2. in addition, the following committees be separately authorized to examine the subject matter of the following elements contained in Bill C-15:

(a) the Standing Senate Committee on Agriculture and Forestry: those elements contained in Division 8 of Part 5;

(b) the Standing Senate Committee on Banking, Commerce and the Economy: those elements contained in Divisions 4, 9, 10, 11, 12, 13, 14, 15, 16, 17, 22, 23, 37, 39, 43 and 45 of Part 5;

(c) the Standing Senate Committee on Energy, the Environment and Natural Resources: those elements contained in Divisions 32, 40, 41 and 42 of Part 5;

(d) the Standing Senate Committee on Fisheries and Oceans: those elements contained in Division 33 of Part 5;

(e) the Standing Senate Committee on Foreign Affairs and International Trade: those elements contained in Divisions 18 and 27 of Part 5;

(f) the Standing Senate Committee on Indigenous Peoples: Part 4 and those elements contained in Division 35 of Part 5;

(g) the Standing Senate Committee on Legal and Constitutional Affairs: those elements contained in Divisions 30 and 31 of Part 5;

(h) the Standing Senate Committee on National Security, Defence and Veterans Affairs: those elements contained in Divisions 19, 20 and 21 of Part 5;

(i) the Standing Senate Committee on Social Affairs, Science and Technology: those elements contained in Divisions 25, 36 and 44 of Part 5; and

(j) the Standing Senate Committee on Transport and Communications: those elements contained in Divisions 1, 2, 24, 28 and 29 of Part 5;

3. each of the committees listed in point 2 that are authorized to examine the subject matter of particular elements of Bill C-15:

(a) submit its final report to the Senate no later than February 13, 2026; and

(b) be authorized to deposit its report with the Clerk of the Senate if the Senate is not then sitting;

4. as the reports from the various committees authorized to examine the subject matter of particular elements of Bill C-15 are tabled in the Senate, they be placed on the Orders of the Day for consideration at the next sitting, provided that if a report is deposited with the Clerk, it be placed on the Orders of the Day for consideration at the next sitting following the one on which the depositing is recorded in the Journals of the Senate;

5. the Standing Senate Committee on National Finance be authorized to take any reports tabled under point 3 into consideration during its study of the subject matter of all of Bill C-15; and

6. the Standing Senate Committee on National Finance be authorized to deposit its report with the Clerk if the Senate is not then sitting.
 

 

 

 

Founded in 1945 as an independent tax research organization under the joint sponsorship of the Canadian Institute of Chartered Accountants and the Canadian Bar Association, the Foundation provides a unique forum for lawyers, accountants, academics and other tax professionals to work together for the betterment of the Canadian tax system and the tax profession in general.

For our 13,000 plus members, the Foundation is a valuable resource for the scope and depth of the tax information it provides and for its services to members, which support their everyday work in the taxation field.

The Foundation has long been respected by Government policy makers and administrators for its objectivity, its focus on current tax issues, its concern for improvement of the Canadian tax system, and its significant contribution to tax and fiscal policy.

Our Mission

The Canadian Tax Foundation is Canada’s leading source of insight on tax issues. The Foundation promotes understanding of the Canadian tax system through analysis, research, and debate, and provides perspective and impartial recommendations concerning its equity, efficiency, and application.

Our Work

The Foundation fulfils its educational mandate through conferences, seminars and a wide range of publications.

The Foundation also sponsors or directly carries out expert research in the fields of taxation and public finance, publishes the results of that research, and provides opportunities for discussion of tax issues among business and professional people, academics, and government officials.

  

Executive Director and CEO
Heather L. Evans 
hevans@ctf.ca 

Canadian Tax Foundation
145 Wellington Street West, 
Suite 1400
Toronto, Ontario
M5J 1H8 

416-599-0CTF (0283) 

Director, Québec Office
Carl Deslongchamps 


cdeslongchamps@ctf.ca

Fondation canadienne de fiscalité
1250 boul. René-Lévesque ouest
Bureau 2820
Montreal, Québec
H3B 4W8

(514)939-6323

 

Board of Governors

As of December 01, 2024

Officers

Chair
Anu Nijhawan
 
Vice-Chair and Chair of the Executive Committee
Michael R. Smith

Second Vice-Chair
Dominic Belley

Past Chair
Dean Landry

Executive Director and CEO
Heather L. Evans 

hevans@ctf.ca

Chief Financial Officer
Shelly Ali

Corporate Secretary
Kaley Evans




Nathalie Amirault ¹
Grant Thornton LLP
Halifax

Dominic Belley  ² 
Norton Rose Fulbright
Canada LLP
Montréal

Allison Blacker  ² 
KPMG
Vancouver
  Sarah Chiu ² 
Felesky Flynn LLP
Calgary


Alexander Demner ²
Thorsteinssons LLP
Vancouver

Sabrina Fitzgerald ¹
PwC Canada
Ottawa

Josianne Gagnon ¹
Dollarama
Montréal
  Cathy Hawara ³
Canada Revenue Agency
Ottawa

Rob Jeffery ¹
Deloitte
Halifax
 

Hayat Kirameddine ¹
EY LLP
Edmonton
 

Dean Landry ¹
Canadian Health Solutions
Saint John
  Eric Levesque ²
Stikeman Elliot LLP
Montréal
Am Lidder ¹
MNP LLP
Vancouver
  Geoffrey Loomer ³
University of Victoria
Victoria
Michael Lubetsky ²
McMillan LLP
Toronto
  Paul Lynch ¹
KPMG LLP
Toronto

 

Daryl Maduke ¹
BDO Canada LLP

Vancouver

Lucinda Main ²
WeirFoulds LLP
Toronto

Patrick Marley ²
Osler, Hoskin &
Harcourt LLP
Toronto

Terri McDowell ¹
Ernst & Young LLP
Toronto

Michelle Moriartey ²
Farris LLP
Vancouver

Sarah Netley ¹
Baker Tilly Canada
Courtice

Anu Nijhawan ²
Bennett Jones LLP
Calgary

Deen Olsen ³
Department of Justice

Ottawa

Leanne Rodrigo ¹
BULLWEALTH 
Management Group Inc.
Toronto
  Michael R. Smith ¹
Deloitte LLP
Calgary

Paul Stepak ²
Blake, Cassels &
Graydon LLP
Toronto

Anthony Strawson ²
Felesky Flynn LLP
Calgary
  Dan Toy ¹
Resolute Forest Products
Montréal
  Jin Wen ¹
EY Canada
Toronto
Natalie Woodbury ²
BoyneClarke LLP
Dartmouth


 

Advisors-at-Large

Appointed by the Board of Governors


John Oakey
CPA Canada, Dartmouth


Trevor McGowan
Department of Finance, Ottawa


Sameer Nurmohamed
Blake, Cassels & Graydon LLP, Toronto


Jean-Benoit Thivierge
PwC Canada, Québec


Jeffrey Trossman
Canadian Bar Association, Toronto


Tu Vu
The Jim Pattison Group, Vancouver

 

¹ Chartered Professional Accountants of Canada
² Canadian Bar Association
³ Non-sponsor
 

 

 

 

 
 
 
 

WORKSHOPS | SUNDAY, NOVEMBER 30

These workshops run concurrently. You can register for a workshop in addition to your conference registration, for an additional fee. 
Space is limited.  »View the full workshop details.
 9:30 AM -
12:00 PM
Start times vary 
  • Workshop A  
    Ethics [9:00 AM - 12:00 PM] - [SOLD OUT]

  • Workshop B
    The Evolving Role of the Technology in Canadian Tax Reporting [SOLD OUT] 

  • Workshop C   
    EIFEL in Practice: Navigating Compliance Complexities [SOLD OUT]

  • Workshop D   
    Section 116 [SOLD OUT]
  • Workshop E 
    Drafting and Negotiating Tax Provisions in Definitive Transaction Agreements [SOLD OUT]

  • Workshop F   
    First Nations Taxation

  • Workshop G  
    Surplus Calculations [SOLD OUT]

  • Workshop H 
    Establishing and Operating Private Foundations

  • Workshop I  
    Gross Negligence Penalties / All Penalties [SOLD OUT]

PLENARY SESSIONS | SUNDAY, NOVEMBER 30

12:00 PM - 
1:00 PM 

Registration and Lunch | Exhibit Hall D, North Building 

OPENING SESSIONS  | EXHIBIT HALL E, NORTH BUILDING

1:00 PM -
1:45 PM 

Annual General Meeting

Welcome Address

Heather L. Evans, Executive Director and CEO, Canadian Tax Foundation

Opening Remarks
Anu Nijhawan, Bennett Jones LLP, Calgary

MODERATOR: Michael Smith, Deloitte LLP, Calgary
1:45 PM -
2:40 PM

Where is Canadian Energy Going?

The Canadian government has set its sights on becoming a global energy superpower, aligning with its broader ambition to boost GDP and position Canada as the fastest-growing economy in the G7. With the passage of Bill C-5 in late June, the government is fast-tracking a series of nation-building infrastructure projects. Conventional energy and clean energy are both about to get a surge of investment.  What is possible by when, and how could this impact Canada’s other strategic goals, including diversifying trade, negotiating a trade agreement with the Americans, and growing the economy? 

Jackie Forrest, Executive Director, ARC Energy Research Institute, Calgary
2:40 PM -
3:10 PM

Refreshment Break | Sponsored by: Deloitte LLP 

MODERATOR: Michael Smith, Deloitte LLP, Calgary
3:10 PM -
4:10 PM 

Current Cases 

Timothy Fitzsimmons, Fasken, Toronto
Brooke Sittler, Department of Justice, Saskatoon
Joanne Vandale, Osler, Hoskin & Harcourt LLP, Calgary

4:10 PM -
4:20 PM 
Question Period
4:20 PM -
6:30 PM

Opening Day Networking Reception | Sponsored by: Thorsteinssons LLP

Location: Calgary TELUS Convention Centre | North Building
Exhibit Hall E Pre-function

             

CONCURRENT SESSIONS | MONDAY, DECEMBER 1 - TUESDAY, DECEMBER 2

7:00 AM - 8:00 AM
Breakfast | Sponsored by: PricewaterhouseCoopers LLP

CANADIAN TAXATION [MACLEOD HALL A, SOUTH BUILDING]
DAY 2 | Monday, December 1

MODERATOR: Marshall R. Haughey, Bennett Jones LLP, Calgary
8:00 AM - 9:00 AM
Alternative Transactions in the GAAR Analysis

The FCA decision in 3295940 Canada Inc. v. The King has provided a framework to determine whether an alternative transaction is relevant for the purposes of the abuse analysis under the GAAR.  This session will discuss the impact on the GAAR framework in practice (for instance, would an alternative transaction be relevant to identify the object, spirit and purpose of a transaction (step 1 of the abuse analysis) or to determine whether a given set of facts result in an abuse of the relevant provision (stage 2 of the abuse analysis). The relevance of alternative transactions to identify tax benefits/avoidance transactions will be discussed, but the main focus will be recent developments relating to the abuse analysis. Practical examples of relevant alternative transactions (based on caselaw and on common transaction structures) will be presented.

Dominic Bédard-Lapointe, McCarthy Tétrault LLP, Montréal
H. Michael Dolson
, McCarthy Tétrault LLP,Toronto
9:00 AM - 9:05 AM
Question Period
9:10 AM - 10:10 AM

Hybrid Divestiture Transactions 

This presentation will contribute to the ongoing discourse surrounding “hybrid” sale transactions.  Grounded in a detailed review of the statutory purpose and history of subsection 84(2), it will include analysis of the Geransky and Foix decisions.  Specific focus will be placed on understanding transactions undertaken in Foix  as well as analysis of the rationale behind the decisions. This review and analysis will be based, in part, on court documents that provide additional explanation of the transactions in Foix and will demystify certain aspects of this case. The speakers will conclude with consideration of the broader implications of these decisions on fiscal and tax policies, with a potential call for legislative reform to ensure that the tax results are aligned with the seeming purpose of the LCGE regime. 

Kyle Friesen, CPA, CA, KPMG LLP, Winnipeg
William House
, KPMG Law LLP, Vancouver
Rick McLean
, CPA, CA, KPMG LLP, Toronto

10:10 AM - 10:15 AM
Question Period

10:15 AM - 10:40 AM
Refreshment Break | Sponsored by: Blake, Cassels & Graydon LLP

MODERATOR: Hayat Kirameddine, EY LLP, Edmonton
10:40 AM - 11:20 AM

Canadian Tax Considerations in Reverse Vesting Order Transactions. 

This session will provide an update on tax considerations relating to restructurings.  In particular, this session will discussion basic Reverse Vesting Order (RVO) transactions, and how they intersect with various Canadian tax concepts including debt forgiveness, loss streaming and GAAR.

Ryan Condie, CPA, PwC Canada, Calgary

11:20 AM - 11:25 AM
Question Period
11:30 AM - 12:10 PM

Reportable Transactions in Practice 

This session will feature a discussion with a seasoned tax advisor sharing thoughts on how the tax community is interpreting various fact patterns presented in the context of evolving norms to the reportable transactions regime and voluntary GAAR reporting.  The session is intended to discuss perspectives, as well as offer some insights on best practices with respect to addressing practical aspects and challenges.

Ron Choudhury, Miller Thomson LLP, Toronto

12:10 PM - 12:15 PM
Question Period

12:15 PM - 2:00 PM
Luncheon | Sponsored by: McCarthy Tétrault

MODERATOR: Paul Stepak, Blake, Cassels & Graydon LLP, Toronto
2:00 PM - 2:40 PM

Indirect Tax Tips and Traps with Reorgs and M&A 

This session will cover planning for internal reorganizations and M&A through an indirect tax lens, with a discussion on best practices and how to avoid an 11th hour panic.  

Elena Balkos, Blake, Cassels & Graydon LLP, Toronto
John Bassindale
, Millar Kreklewetz LLP, Toronto

2:40 PM - 2:45 PM
Question Period
2:50 PM - 3:30 PM

Earnouts: Bridging the Uncertainty 

This session will engage a variety of issues relating to earnouts, including the CRA’s cost recovery position, regular vs. reverse earnouts, cash vs. share consideration, failing to achieve targets, etc.  The speakers will comment upon the challenges to be navigated, including the limited nature of the CRA position and changes in pricing.

Andrew C. Bateman, Miller Thomson LLP, Calgary
Shashi Malik
,
KC, CPA, CA, TEP, Miller Thomson LLP, Calgary

3:30 PM - 3:35 PM 
Question Period

3:35 PM - 4:05 PM
Refreshment Break | Sponsored by: Torys LLP

MODERATOR: Marie-Emmanuelle Vaillancourt, Davies Ward Phillips & Vineberg LLP, Montréal
4:05 PM - 4:45 PM

Increasing PUC on Conversion of Convertible Securities and PUC Streaming

The session will explore two types of transactions involving PUC: increasing PUC by the FMV of shares issued on the conversion of convertible debentures and employee stock options; and streaming PUC among shareholders. 

Christopher Ross
, Fasken, Vancouver

4:45 PM - 4:50 PM
Question Period
4:55 PM - 5:35 PM

Current Transactions involving Cryptocurrency 

Crypto moves quickly, and the most popular types of crypto transactions come in and out of style faster than a memecoin on social media. By the same token, the taxation and regulation of crypto transactions continue to evolve at breakneck speed as foreign and domestic regulators try to keep up with innovation in the blockchain industry. 
To keep Canadian tax practitioners up to date in an everchanging landscape, this panel will explore the current state of crypto taxation by explaining the basics of established and novel crypto transactions, highlighting recent CRA guidance and other regulatory developments and addressing the grey areas that tax professionals and investors alike are grappling with, including:

  • The sale and exchange of cryptocurrency,
  • cryptocurrency loans,
  • cryptocurrency staking and liquidity pooling transactions, and the issuance of cryptocurrency under simple agreement for future tokens (SAFTs).


Sammy Cheaib
, Davies Ward Phillips & Vineberg LLP, Montréal
Colin Romano
, Goodmans LLP, Toronto

5:35 PM - 5:40 PM 
Question Period
5:40 PM
ADJOURNMENT

5:45 PM - 7:30 PM
Monday Night Networking Reception  |  Hosted by: Osler, Hoskin & Harcourt LLP

Location: Murrieta's West Coast Bar and Grill | 200-808 1 St SW

9:00 PM - 12:00 AM
Nightcap Networking Reception  |  Hosted by: Bennett Jones LLP

Location: Major Tom Bar | 700 2 St SW (40th Floor Stephen Avenue Place)


7:00 AM - 8:00 AM
Breakfast 

CANADIAN TAXATION [MACLEOD HALL A, SOUTH BUILDING]
DAY 3 | Tuesday, December 2

MODERATOR: Stefanie Morand, McCarthy Tétrault LLP, Toronto
8:00 AM - 9:00 AM

Navigating the Clean Economy Tax Credits: Perspectives, Practices, and Practical Guidance

This session brings together perspectives from the Canada Revenue Agency, Natural Resources Canada, and tax practitioners to discuss the latest developments and practical guidance for claiming Clean Economy Investment Tax Credits in Canada. Attendees will gain a focused understanding of current filing requirements, common audit challenges, and best practices for substantiating claims. The session will address frequently encountered issues and provide actionable strategies to help claimants, advisors, and industry stakeholders stay prepared as the credit landscape continues to evolve. Participants will leave equipped with the insights needed to enhance compliance and navigate audits. 

Michel Francoeur, Natural Resources Canada, Ottawa
Lorraine Redekop, Canada Revenue Agency, Ottawa
Héloïse Renucci, PwC Canada, Montréal

9:00 AM - 9:05 AM
Question Period
9:10 AM - 10:10 AM

Effective Dates and Price Adjustments / Lock Box Deals 

The presenters will address key Canadian tax considerations relating to effective dates and purchase price adjustments in Canadian M&A. In addition, the presenters will provide a primer on “locked box” mechanisms in purchase and sale agreements and consider their use and treatment in Canadian transactions.

Julie D'Avignon, Stikeman Elliott LLP, Calgary
Olivia Khazam
, Davies Ward Phillips & Vineberg LLP, Montréal

10:10 AM - 10:15 AM
Question Period

10:15 AM - 10:35 AM
Refreshment Break
  | Sponsored by: Miller Thomson LLP


7:00 AM - 8:00 AM
Breakfast | Sponsored by: PricewaterhouseCoopers LLP

INTERNATIONAL TAXATION [MACLEOD HALL BCD, SOUTH BUILDING]

DAY 2 | Monday, December 1

MODERATOR: Mark Coleman, EY LLP, Calgary
8:00 AM - 9:00 AM

US Tariffs, Trade Disputes and their Tax Implications for Canadian Businesses 


This session will explore the growing challenges facing Canadian businesses engaged in cross-border trade with the United States. As global trade policy continues to evolve – through new tariffs, retaliatory measures or adjustments to custom duties, Canadian companies must be prepared to manage the resulting operational and tax implications. Topics will include:

 

  • Transfer pricing;
  • GST/HST implications of import duties and how businesses can manage the related indirect tax risks;
  • Corporate restructuring strategies to manage tariff-driven disruption which may trigger unintended tax consequences; and
  • Increased compliance challenges.

Jakub Uziak, Deloitte LLP, Toronto
Michael Xiang, Deloitte LLP, Toronto
Lisa Zajko, Deloitte LLP, Toronto

9:00 AM - 9:05 AM
Question Period
9:10 AM - 10:10 AM

Uniquely Canadian Issues in the Pillar 2 Context 

The OECD’s global minimum tax regime presents a range of unique challenges and considerations for multinational enterprises with a presence in Canada, particularly in light of recent international developments. This session will address a variety of considerations of particular relevance to Canadian taxpayers, commencing with the impact of recent developments (including the proposal by G7 nations to exempt US-parented groups from certain components of the GloBE rules). The session will also cover unique interpretive questions stemming from interactions between the OECD model rules (as enacted through the Global Minimum Tax Act) and commonly encountered aspects of Canada’s domestic corporate income tax system. Finally, this session will address the interaction of the global minimum tax regime with Canada’s foreign affiliate rules, including both technical and policy considerations.

It is contemplated that the paper (and session) will be divided into three parts. In the unlikely event that circumstances evolve before the conference such that Pillar Two is no longer expected to be relevant for Canadian MNEs going forward, the focus of the presentation will pivot to address the considerations and questions stemming from such a development.

Mark Dumalski, CPA, CA, Deloitte LLP, Ottawa
Megan Seto
, Deloitte LLP, Toronto

10:10 AM - 10:15 AM
Question Period

10:15 AM - 10:40 AM
Refreshment Break | Sponsored by: Blake, Cassels & Graydon LLP

 MODERATOR: Daryl Maduke, CPA, CA, BDO Canada LLP, Vancouver
10:40 AM - 11:20 AM

Regulation 105

Canada continues to see the provision of significant good and services into Canada by non-Canadian service providers. As a result, there is continued need to manage the application of section 105 of the Regulations to the Income Tax Act (Canada) to such services provided by non-Canadians.  The introduction of different waivers in recent years, including the proposed introduction of a new waiver in the August 2024 draft legislation which died on the order paper due to Parliament being prorogued, was intended to ameliorate the application of Regulation 105.  The presentation will address issues that remain with application of Regulation 105, as well as practical difficulties with relying on the waivers. The presentation should include reference to the CBA/CICA Joint Committee Submission of March 10, 2025, which highlighted issues relating to sub-contractor fees, assignment of service fee receivables, and the new wavier provisions.

Sigita Bersenas, RSM Canada LLP, Toronto
Patricia Contreras, RSM Canada LLP, Toronto
Simon Townsend, RSM Canada LLP, Toronto

11:20 AM - 11:25 AM
Question Period
11:30 AM - 12:10 PM

Current Transfer Pricing Landscape

This session will address the latest developments in transfer pricing, including the status of legislative amendments, how audit trends and expanded information-gathering powers are likely to impact transfer pricing audits, and the current landscape for resolving and preventing disputes. Although the focus of our discussion will be on transfer pricing, much of the discussion of audits and disputes will be relevant to a broader audience of tax professionals.  

Sarah Firth, PwC Canada, Calgary
Kaitlin Gray, Osler, Hoskin & Harcourt LLP, Calgary
Amanda Heale, Osler, Hoskin & Harcourt LLP, Toronto

 

12:10 PM - 12:15 PM
Question Period

12:15 PM - 2:00 PM
Luncheon | Sponsored by: McCarthy Tétrault

MODERATOR: Josianne Gagnon, Dollarama L.P., Montréal
2:00 PM - 2:40 PM 

A Comparison of Canadian and US Taxation of Partnerships

While Canada and the US share the common law tradition that originally fostered the partnership as a business entity, legal and tax differences between the two jurisdictions create both opportunities and hazards for clients and practitioners. Partnerships, or flow-through entities that are taxed like partnerships (FTEs), have proliferated in large part due to the lack of a functional integration method in US federal tax and the creative tension between state corporate laws and federal income tax laws. Thus, partnerships, or their tax alter egos - LLC’s, are used very heavily in the U.S. in a number of contexts. Partnerships and FTEs are used in the commercial and investment context, for most private companies generally, as well is for estate planning in cross-border situations that involve Canadian taxpayers. This discussion will include an overview of the similarities and differences in the Canadian and US tax regimes regarding partnerships and FTEs, how these entities can be used to optimum effect, and what current and future pitfalls may arise for unwary practitioners.  

Saul Abrams, MLT Aikins LLP, Calgary
Rob Worthington, MLT Aikins LLP, Calgary

2:40 PM - 2:45 PM
Question Period
2:50 PM - 3:30 PM 

EIFEL Is Bigger Than You Think 

The EIFEL regime has application beyond public multinational corporations and must be considered in the context of large private corporations. Unexpected consequences may flow as a result of the breadth of the “eligible group” concept and the affiliation rules, for example. Topics to be discussed will include the typical profile of taxpayers who are subject to EIFEL and may be unaware, timing for the filing of elections, and practical implications of sharing information between parties. 

Jo-Anne Anderson, CPA, CA, Deloitte LLP, Edmonton 
Joe Handler
, CPA, CA, Deloitte LLP, Toronto

3:30 PM - 3:35 PM
Question Period

3:35 PM - 4:00 PM
Refreshment Break | Sponsored by: Torys LLP

 MODERATOR: Bruce Ball, Canadian Tax Foundation, Toronto
4:05 PM - 4:45 PM

Section 116 Challenges for Foreign Investment

Section 116 must be considered in any case where a non-resident disposes of any property that may be taxable Canadian property (TCP).  It has the effect of making a purchaser responsible to withhold and remit amounts in respect of the potential tax obligation of a seller. The rules are broad and complex, and can apply in unexpected circumstances, such as the transfer of shares of a non-resident corporation within a multinational group. Numerous practical challenges and uncertainties arise in complying with section 116, including timing, valuation, the question of whether or not a property falls within the TCP definition, and the scope of exceptions. This presentation will outline these challenges and uncertainties, including those that commonly arise in the context of the Canadian resource sector. The presentation will offer practical suggestions on how to deal with challenges or to mitigate related risks, and where applicable, highlight opportunities for legislative amendment or changes to CRA administrative practice that would help remove barriers to investment.

Marshall R. Haughey, Bennett Jones LLP, Calgary
Jared Mackey
, Bennett Jones LLP, Calgary
4:45 PM - 4:50 PM
Question Period
4:55 PM - 5:35 PM
FAPI – Cross-border integration for CCPCs: The Good, The Bad, and the Possible

Recent proposals concerning cross-border integration mechanisms have had a significant impact on the taxation of Canadian-controlled private corporations and their foreign affiliates. these proposals include changes to the relevant tax factor, the introduction of the concept of foreign accrual business income, and amendments to the computation of the capital dividend account balance, among others. This session will explore the positive aspects of these amendments, including planning opportunities and considerations. The presenters will also explore additional possible amendments to the Income Tax Act which may further improve cross-border integration, including modifications to the aggregate investment income definition and the foreign tax credit provisions.

Hetal Kotecha
, CPA, CA, BDO Canada LLP, Toronto
Daryl Maduke
, CPA, CA, BDO Canada LLP, Vancouver
5:35 PM - 5:40 PM
Question Period
5:40 PM
ADJOURNMENT

5:45 PM - 7:30 PM
Monday Night Networking Reception | Hosted by: Osler, Hoskin & Harcourt LLP

Location: Murrieta's West Coast Bar and Grill | 200-808 1 St SW

9:00 PM - 12:00 AM
Nightcap Networking Reception | Hosted by: Bennett Jones LLP

Location: Major Tom Bar | 700 2 St SW (40th Floor Stephen Avenue Place)


7:00 AM - 8:00 AM
Breakfast

INTERNATIONAL TAXATION [MACLEOD HALL BCD, SOUTH BUILDING]
DAY 3 | Tuesday, December 2

 MODERATOR: Michelle Moriartey, Farris LLP, Vancouver
8:00 AM - 9:00 AM

Financing Structures | Convertible Debt / Debentures 

This session will examine a range of topical issues associated with financing structures, including withholding tax, the necessity to rely upon subparagraph 212(1)(b)(vii) analysis, and the prevalence of various forms of Simple Agreement for Future Equity (SAFE) with the associated challenges of characterization of these hybrid instruments between debt and equity.

Siwei Chen, Borden Ladner Gervais LLP, Calgary
Nav Dhaliwal
, Borden Ladner Gervais LLP, Calgary

9:00 AM - 9:05 AM
Question Period
9:10 AM - 10:10 AM

The Non-Resident Trust Rules 

This session will provide a focused refresher on the amendments to Canada’s section 94 non-resident trust (NRT) rules which were enacted in 2013. With today’s globally mobile clients and increasingly common cross-border structures, certain non-resident trusts can easily be caught and be deemed resident in Canada and subject to tax in Canada on their worldwide income. 
Topics will include:

  • A refresher of the legal and factual residency   framework for trusts;
  • Technical triggers under section 94, including contributions and loans;
  • How trusts can become caught and sometimes escape the section 94 rules; and;
  • Common cross-border pitfalls.

Michael Cadesky, FCPA, FCA, TEP, Cadesky Tax, Toronto
Grace Chow
, FCPA, FCA, TEP, Cadesky Tax, Toronto

10:10 AM - 10:15 AM
Question Period

10:15 AM - 10:35 AM
Refreshment Break | Sponsored by: Miller Thomson LLP


7:00 AM - 8:00 AM
Breakfast | Sponsored by: PricewaterhouseCoopers LLP

TAX POLICY, PRACTICE & CONTROVERSY | [EXHIBIT HALL E, NORTH BUILDING]
DAY 2 | Monday, December 1


9:00 AM - 10:00 AM

Judges Panel

This session will cover topical issues in Canadian tax litigation that are relevant to all tax practitioners, including remedies under administrative law when tax disputes are being considered.

Trent Blanchette, Felesky Flynn LLP, Calgary
Carla Lamash
, Department of Justice, Edmonton
Pooja Mihailovich
, Blake, Cassels & Graydon LLP, Toronto
The Hon. Randall Bocock, Tax Court of Canada, Ottawa
The Hon. Scott Bodie, Tax Court of Canada, Ottawa

10:00 AM - 10:15 AM
Question Period

10:15 AM - 10:40 AM

Refreshment Break  | Sponsored by: Blake, Cassels & Graydon LLP

MODERATOR: Allison Blackler, KPMG LLP, Vancouver
10:40 AM - 11:20 AM


Navigating Legislative and Administrative Uncertainty 

This session will provide a detailed examination of the challenges for taxpayers, advisors, and the Canada Revenue Agency navigating proposed but unenacted tax measures, whether draft legislation, notice of ways and means motions, or administrative guidance/concessions. Topics to be discussed include implications for compliance, cash flow considerations, financial reporting, and opinion levels. The discussion will be grounded in recent real-world examples such as the recent capital gains and bare trust situations. 

Daniel Bourgeois
, PwC Law LLP, Ottawa
Rob Jeffery,
FCPA, FCA, Deloitte LLP, Halifax
Lori Merrigan, CPA, PwC Canada, Halifax

11:20 AM - 11:25 AM
Question Period
11:30 AM - 12:10 PM

Substance over Form 

Although we are officially a form over substance jurisdiction, there have been increasingly more forays into the realm of substance.  With the old GAAR and its developing caselaw up to and including Deans Knight, the new GAAR’s express economic substance test, the TP recharacterization rules, and the CRA advancing recharacterization-like arguments on various fronts, including questioning beneficial ownership or the nature of payments, or stretching out the sham doctrine, there appears to be a clear push in the CRA’s (and Finance’s) efforts to move us into new territory.  This panel would consider how this area is developing, what it could mean (practically and from a policy perspective), and how taxpayers can respond (with planning and disputes). 

Shane Onufrechuk, 
KPMG LLP, Vancouver
Peter Swanstrom, KPMG Law LLP, Hamilton

12:10 PM - 12:15 PM
Question Period

12:15 PM - 2:00 PM
Luncheon | Sponsored by: McCarthy Tétrault

MODERATOR: Sarah Chiu, Felesky Flynn LLP, Calgary
2:00 PM - 2:40 PM

Top Ideas for Reform

This session will set out some ideas for large scale yet achievable income tax reform in Canada, with a view to identifying key areas for meaningful improvement to the current system.  Where appropriate, reference will be had to the economic impact and successful developments in other jurisdictions. 

Vivienne DeMonte, Scotiabank, Toronto
Colena Der, Osler, Hoskin & Harcourt LLP, Calgary
Patrick Marley, Osler, Hoskin & Harcourt LLP, Toronto

2:40 PM - 2:45 PM
Question Period
2:50 PM - 3:30 PM

Tax Enforcement Challenges: How to Keep Audits on the Right Track and What to Do When Things Go Wrong

The CRA’s enforcement budget has dramatically increased in recent years, as has the arsenal of tools at its disposal, including the significant amendments to the audit and enforcement powers proposed last year. This has contributed to a much more aggressive audit environment, which demands major investments from taxpayers—in time, effort and money—to respond. This panel will provide practical advice and information on how to navigate the audit process within that environment for the best possible outcomes. This will include a discussion on strategies for planning ahead and managing risks, and the tools available for pushing back on unreasonable requests. The panel will also consider taxpayers’ options when things go wrong, including a review of taxpayers’ rights, the avenues for seeking redress or relief, and the extent to which the CRA can be held to account for its auditors’ actions and behaviour.

Jennifer Flood, Thorsteinssons LLP, Vancouver 
Shawn Tryon
, Thorsteinssons LLP, Vancouver 

3:30 PM - 3:35 PM | Question Period

3:35 PM - 4:05 PM

 Refreshment Break | Sponsored by: Torys LLP

 MODERATOR: Ryan Thulien, PwC Canada, Toronto
4:05 PM - 4:45 PM

Academic Panel: Trends in Income Shifting

Ongoing academic research projects by the first two panelists involve large-sample empirical analyses of cross-border income shifting by multinational corporations. This research employs global samples of companies to explore the dynamic relation between countries’ tax policy choices and corporations’ affiliate-level reporting choices. From this research, the session will explore how income shifting activities are inferred in academic research and how the aggressiveness of income shifting activities have evolved over the last two decades. Interesting differences are observed across industries and countries of headquarters. The session will also describe findings on the degree to which the BEPS action items have been effective in curbing income shifting. A perspective on the research from practice will be an integral and important component of the panel discussion.

Jillian R. Adams, University of Tennessee, Knoxville
Ken J. Klassen, 
University of Waterloo
Shawn D. Porter, Deloitte LLP, Toronto 

4:45 PM - 4:50 PM
Question Period
4:55 PM - 5:35 PM

The Role of Valuations in Tax Disputes 

This session offers an in-depth exploration of potential tax technical issues related to the determination of fair market value (FMV), considering perspectives from both the Canada Revenue Agency (CRA) and taxpayers. The discussion will center on scenarios where valuation plays a critical role—such as transfer pricing, corporate reorganizations, and tax disputes—and will examine how valuation principles and methodologies can influence outcomes in various tax contexts. Participants will gain practical insights into identifying valuation risks early in the process and will learn proactive strategies to reduce the likelihood of tax disputes.

Terence Crohn,
CPA, CA, CBV, EY LLP, Calgary
Caton Walker,
EY LLP, Toronto

5:35 PM - 5:40 PM
Question Period
5:40 PM
ADJOURNMENT

5:45 PM - 7:30 PM
Monday Night Networking Reception  | Hosted by: Osler, Hoskin & Harcourt LLP

Location: Murrieta's West Coast Bar and Grill | 200-808 1 St SW

9:00 PM - 12:00 AM
Nightcap Networking Reception | Hosted by: Bennett Jones LLP

Location: Major Tom Bar | 700 2 St SW (40th Floor Stephen Avenue Place)


7:00 AM - 8:00 AM
Breakfast

TAX POLICY, PRACTICE & CONTROVERSY [EXHIBIT HALL E, NORTH BUILDING]
DAY 3 | Tuesday, December 2

MODERATOR: Gergely Hegedus, Dentons Canada LLP, Edmonton
8:00 AM - 9:00 AM

 Seeking Certainty in Uncertain Times 

The current income tax environment in Canada has never been so uncertain for taxpayers and their advisors. This presentation will focus on two specific areas of income tax uncertainty, being tax attributes and the GAAR penalty. The presenters will analyze the uncertainty that exists in respect of these two issues and discuss reasonable limits to the CRA’s ability to challenge tax attributes and apply the GAAR penalty.

Christopher Montes, Felesky Flynn LLP, Calgary
Kyle Ross, Felesky Flynn LLP, Calgary

9:00 AM - 9:05 AM
Question Period

9:10 AM - 10:10 AM

First Nations Taxation

This presentation and paper will discuss taxation topics that emerge from First Nations participating in commercial projects.  Tax impacts from both the commercial enterprise perspective as well as the First Nations perspective will be considered.  Examples and considerations for the energy industry will be included.
 

Aaron Haight, MLT Aikins LLP, Saskatoon
Deana Morton, CPA, MNP LLP, Edmonton

10:10 AM - 10:15 AM
Question Period

10:15 AM - 10:35 AM

 Refreshment Break | Sponsored by: Miller Thomson LLP


BACK TO TOP ▲

PLENARY SESSIONS | TUESDAY, DECEMBER 2

LOCATION: EXHIBIT HALL E, NORTH BUILDING

10:35 AM -
10:45 AM
Lifetime Contribution Award Ceremony
 
10:45 AM -
11:05 AM
Judicial Update from the Tax Court of Canada 

The Hon. Gabrielle St-Hilaire,
Chief Justice, Tax Court of Canada, Ottawa
11:05 AM -
11:20 AM

Department of Finance Update

Trevor McGowan, Department of Finance, Ottawa

11:20 AM -
12:35 PM

CRA Roundtable Discussion

Terri McDowell
, EY LLP, Toronto
Drew Morier, 
McCarthy Tétrault LLP, Toronto
Sophie Larochelle, Director | Specialty Tax Division, Income Tax Rulings Directorate, Canada Revenue Agency, Ottawa
Stéphane Prud'Homme, Director I Reorganizations Division, Income Tax Rulings Directorate, Canada Revenue Agency, Ottawa

12:35 PM  ADJOURNMENT

 

 

 

 

 

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