RCMP superfan in Ontario spent 2 weeks in jail following N.S. massacre

Warren Thwing's lifelong dream was to join the Mounties but instead his fervour saw him criminally charged

When they told him they were there to execute a search warrant for impersonating a police officer, Thwing said, it made no sense to him. He said he asked an officer, "Why didn't you ring the doorbell? And he said, 'You had a gun.' I said, 'Yeah. It's locked up.'"

Decades ago, Thwing had inherited a chipped and tarnished antique revolver from his grandfather, he said. Thwing said he's never fired it and owns no bullets. 

Thwing was handcuffed, taken to a police station and charged with one count of impersonating a peace officer. He was given a first court appearance later that day. 

N.S. Mounties were on alert

Under normal circumstances, Thwing's collection of RCMP items might never have drawn the eye of authorities. But just 2½ weeks earlier, on April 18, 2020, another man who had acquired an authentic RCMP uniform massacred 22 people in and around Portapique, N.S., including a Mountie. He eluded police for 13 hours, in part because he was driving a decommissioned RCMP patrol car purchased at an auction and refitted to look like the real thing. 

In the weeks following, Nova Scotia Mounties scoured social media for anyone who had posted pictures of RCMP gear. The force told CBC in an email that "RCMP officers in Nova Scotia were monitoring social media platforms concerning the use of RCMP uniform items by non-RCMP employees."  

Thwing posted this photo of himself in a ceremonial RCMP uniform, indoors and at home, on March 4, 2019. 'I truly wish I could have worn it everyday of my life but sadly I wasn't tall enough to enlist back in the day,' he wrote. More than a year later, police would cite the image as part of their grounds to search his house. (Warren Thwing/Facebook)

Officers noted numerous photos of RCMP uniform items online, the email said. Gear like the traditional red serge tunic can be bought on eBay, and the official Mountie online store sells plenty of items with the RCMPlogo.

But the only instance that raised any alarm was a Facebook account under the name of Warren Thwing. 

"This individual was in photos actually wearing the uniform items in public. Which is why the information was passed on to the police of jurisdiction in Ontario," the RCMP said.

An RCMP spokesperson emphasized there was absolutely no connection between the Nova Scotia shooter and Thwing.

The Mounties kicked the investigation to local police in Kingston on May 5, 2020. A Kingston detective then went onto Thwing's Facebook page and noted a number of his entries: One from March 2019, where he's at home wearing his ceremonial red uniform; another from October 2019, where he was strolling the Queen's University campus in pants that matched the RCMP's yellow-striped uniform, an RCMP hoodie he bought online at the official Mountie boutique, and a hat with a store-bought RCMP crest; and a photo of Thwing at home wearing the same hat and a face mask to which he had attached an RCMP badge.

        Police were most concerned about an October 2019 Facebook photo of Thwing in public, wearing pants that match the RCMP uniform, a ballcap with the RCMP crest and an RCMP hoodie that he bought on the Mounties' official online gift shop. 'I believe that it is likely that if a member of the public had seen Thwing … that that person would believe that Thwing was a peace officer,' a detective wrote. (Submitted by Warren Thwing)

The detective applied the next day to get a search warrant for Thwing's home. "I believe that William Warren Thwing has an interest in the RCMP and has been in public wearing what appears to be an RCMP uniform," he wrote in his search warrant application. "I believe that it is likely that if a member of the public had seen Thwing wearing his uniform, that that person would believe that Thwing was a peace officer." 

The search-warrant application said police were worried Thwing might have "an interest in self-harm" because his Facebook bio at the time read: "I am the biggest screw-up and truly wonder why I was ever born. I wish I was dead."

Police also flagged that Thwing had a firearms licence and was the registered owner of a revolver. 

2 weeks in jail

"Personating a peace officer," as it's officially called, is a relatively minor offence. Courts have sentenced first-time offenders to as little as a $200 fine, though the maximum penalty is up to five years in prison. 

Criminal defence lawyer Leora Shemesh, who the CBC consulted about Thwing's case but had no involvement in it, said the circumstances should have allowed him to be released on a promise to appear in court at a later date.

Criminal lawyer Leora Shemesh looked at the evidence police used to get a search warrant in Thwing's case and said she had a 'hard time understanding where the offence was.' (Mehrdad Nazarahari/CBC)

But at his initial court appearance, someone — Thwing isn't sure who because he appeared via videoconference — asked for him to undergo a psychiatric assessment. Because of COVID-19 isolation requirements in provincial jails at the time, he was held for two weeks before finally being released, on condition that he surrender all "police clothing, badges or other paraphernalia" to Kingston Police.

Thwing said it was a tough time in jail, with COVID-related lockdowns confining detainees to their cells for up to three days at a time. He didn't get all his prescription medicines, for his diabetes and heart condition, he said, and at first wasn't given the right food.

The charge against him was withdrawn in March 2021.

'A simple knock on the guy's door'

Police in commando gear bashing their way, unannounced, into someone's home is supposed to be rare in Canada. By long-standing legal precedent — hundreds of years old— officers are usually required to knock and declare their presence and purpose when executing a search warrant.

Exceptions are allowed under Canada's Charter of Rights and Freedoms when there are reasonable grounds to be concerned about the destruction of evidence, or about potential harm to officers or the home's occupants.

"Usually no-knock search-warrant entries, especially with this many officers on a [SWAT team], is for guns and gangs — sometimes child porn," Shemesh said. 

Ontario man says police raided his home due to tip about Mountie memorabilia

19 hours ago

Duration 2:26

 

---------- Original message ----------
From: Ministerial Correspondence Unit - Justice Canada <mcu@justice.gc.ca>
Date: Thu, 18 Aug 2022 20:04:42 +0000
Subject: Automatic Reply
To: David Amos <david.raymond.amos333@gmail.com>

Thank you for writing to the Honourable David Lametti, Minister of
Justice and Attorney General of Canada.

Due to the volume of correspondence addressed to the Minister, please
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En raison du volume de correspondance adressée au ministre, veuillez
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avec soin.

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



---------- Original message ----------
From: John Carpay <jcarpay@jccf.ca>
Date: Thu, 18 Aug 2022 20:04:20 +0000
Subject: Automatic reply: RE "Why didn't you call me? Why didn't you
pick up the phone and say, 'Warren, we'd like to talk to you?'" Trust
that I did and left message for his buddy Zach Dubinsky too
To: David Amos <david.raymond.amos333@gmail.com>

I am traveling on business, often away from email, through to Tuesday August 23.

For legal queries, please go to "get legal help" at
www.jccf.ca<http://www.jccf.ca> and complete the intake form.  The
Justice Centre's legal team requires that requests for legal
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phone.

For media queries please contact media@jccf.ca.

For all other inquiries, please contact info@jccf.ca.

Sincerely,

John Carpay, B.A., LL.B.


---------- Original message ----------
From: "Bergen, Candice - M.P."<candice.bergen@parl.gc.ca>
Date: Thu, 18 Aug 2022 20:04:21 +0000
Subject: Automatic reply: RE "Why didn't you call me? Why didn't you
pick up the phone and say, 'Warren, we'd like to talk to you?'" Trust
that I did and left message for his buddy Zach Dubinsky too
To: David Amos <david.raymond.amos333@gmail.com>

On behalf of the Hon. Candice Bergen, thank you for contacting the
Office of the Leader of the Official Opposition.

Ms. Bergen greatly values feedback and input from Canadians.  We read
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If you are a constituent of Ms. Bergen’s in Portage-Lisgar with an
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Once again, thank you for writing.

Sincerely,

Office of the Leader of the Official Opposition
-----------------------------------------------------------------------------------------------------------


Au nom de l’hon. Candice Bergen, nous vous remercions de communiquer
avec le Bureau de la cheffe de l’Opposition officielle.

Mme Bergen accorde une grande importance aux commentaires des
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---------- Original message ----------
From: Newsroom <newsroom@globeandmail.com>
Date: Thu, 18 Aug 2022 20:04:22 +0000
Subject: Automatic reply: RE "Why didn't you call me? Why didn't you
pick up the phone and say, 'Warren, we'd like to talk to you?'" Trust
that I did and left message for his buddy Zach Dubinsky too
To: David Amos <david.raymond.amos333@gmail.com>

Thank you for contacting The Globe and Mail.

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---------- Original message ----------
From: Premier <PREMIER@novascotia.ca>
Date: Thu, 18 Aug 2022 20:04:22 +0000
Subject: Thank you for your email
To: David Amos <david.raymond.amos333@gmail.com>

Thank you for your email to Premier Houston. This is an automatic
confirmation your message has been received.

As we are currently experiencing higher than normal volumes of
correspondence, there may be delays in the response time for
correspondence identified as requiring a response.

If you are looking for the most up-to-date information from the
Government of Nova Scotia please visit:
http://novascotia.ca<https://can01.safelinks.protection.outlook.com/?url=http%3A%2F%2Fnovascotia.ca%2F&data=04%7C01%7CJane.MacDonald%40novascotia.ca%7Ceeca3674da1940841c1b08da0c273c2c%7C8eb23313ce754345a56a297a2412b4db%7C0%7C0%7C637835659900957160%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000&sdata=%2BUnVWeFXmCZiYsg7%2F6%2Bw55jn3t3WTeGL9l%2BLp%2BNkqNU%3D&reserved=0>

Thank you,

Premier’s Correspondence Team



---------- Original message ----------
From: Info <Info@gg.ca>
Date: Thu, 18 Aug 2022 20:04:33 +0000
Subject: OSGG General Inquiries / Demande de renseignements généraux au BSGG
To: David Amos <david.raymond.amos333@gmail.com>

Thank you for writing to the Office of the Secretary to the Governor
General. We appreciate hearing your views and suggestions. Responses
to specific inquiries can be expected within three weeks. Please note
that general comments and opinions may not receive a response.

*****

Nous vous remercions d'avoir écrit au Bureau du secrétaire du
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vue et de vos suggestions. Il faut allouer trois semaines pour
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AVIS IMPORTANT : Le présent courriel peut contenir des renseignements
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envoyé par erreur.

 

 



---------- Original message ----------
From: David Amos <david.raymond.amos333@gmail.com>
Date: Tue, 16 Nov 2021 12:48:27 -0400
Subject: Hey Zach Dubinsky I just called again Correct? BTW I called
Jake Stewart too
To: zach.dubinsky@cbc.ca, jake.stewart@parl.gc.ca,
pierre.poilievre@parl.gc.ca, tina.warawa.725@parl.gc.ca,
"Shannon.Stubbs"<Shannon.Stubbs@parl.gc.ca>, "Diane.Lebouthillier"
<Diane.Lebouthillier@cra-arc.gc.ca>, George J Russell TIGTA
<j.Russell.George@tigta.treas.gov>, washington field
<washington.field@ic.fbi.gov>, "Boston.Mail"<Boston.Mail@ic.fbi.gov>,
"dean.buzza"<dean.buzza@rcmp-grc.gc.ca>, "mark.vespucci"
<mark.vespucci@ci.irs.gov>, "Mark.Blakely"
<Mark.Blakely@rcmp-grc.gc.ca>, gabrielle.hirz@ropesgray.com,
Jason.anderson@us.gt.com, lawrencemack@kpmg.com, "Nathalie.Drouin"
<Nathalie.Drouin@justice.gc.ca>, kevin.leahy@rcmp-grc.gc.ca,
"claude.poirier"<claude.poirier@snb.ca>, "clare.barry"
<clare.barry@justice.gc.ca>, "jan.jensen"<jan.jensen@justice.gc.ca>,
John.Williamson@parl.gc.ca, rob.moore@parl.gc.ca,
cra-arc.media@cra-arc.gc.ca, premier <premier@gov.ab.ca>,
"blaine.higgs"<blaine.higgs@gnb.ca>, "Ross.Wetmore"
<Ross.Wetmore@gnb.ca>, "Roger.L.Melanson"<roger.l.melanson@gnb.ca>,
"robert.mckee"<robert.mckee@gnb.ca>, "andrea.anderson-mason"
<andrea.anderson-mason@gnb.ca>, jeff.carr@gnb.ca, "Holland, Mike
(LEG)"<mike.holland@gnb.ca>, David.Akin@globalnews.ca,
andrew.scheer@parl.gc.ca, "Richard.Bragdon"
<Richard.Bragdon@parl.gc.ca>, lisa@daisygroup.ca, "freedomreport.ca"
<freedomreport.ca@gmail.com>, Katherine McBrearty
<Katherine.McBrearty@nbeub.ca>, Jim Karahalios
<jim@jimkarahalios.com>, "Kathleen.Harris"<Kathleen.Harris@cbc.ca>,
kingpatrick278 <kingpatrick278@gmail.com>
Cc: motomaniac333 <motomaniac333@gmail.com>, mcu@justice.gc.ca,
"steve.murphy"<steve.murphy@ctv.ca>, "stefanos.karatopis"
<stefanos.karatopis@gmail.com>, sheilagunnreid
<sheilagunnreid@gmail.com>, Newsroom <Newsroom@globeandmail.com>,
Norman Traversy <traversy.n@gmail.com>,
"fin.minfinance-financemin.fin"
<fin.minfinance-financemin.fin@canada.ca>,
pierre.poilievre.a1@parl.gc.ca

http://davidraymondamos3.blogspot.com/2019/05/cra-signs-secret-settlement-with.html


Thursday, 30 May 2019
CRA signs secret settlement with wealthy KPMG clients involved in
offshore tax scheme


---------- Original message ----------
From: Ministerial Correspondence Unit - Justice Canada <mcu@justice.gc.ca>
Date: Mon, 30 Dec 2019 17:35:08 +0000
Subject: Automatic reply: KPMG
To: David Amos <motomaniac333@gmail.com>

Thank you for writing to the Honourable David Lametti, Minister of
Justice and Attorney General of Canada.

Due to the volume of correspondence addressed to the Minister, please
note that there may be a delay in processing your email. Rest assured
that your message will be carefully reviewed.

We do not respond to correspondence that contains offensive language.

-------------------

Merci d'avoir écrit à l'honorable David Lametti, ministre de la
Justice et procureur général du Canada.

En raison du volume de correspondance adressée au ministre, veuillez
prendre note qu'il pourrait y avoir un retard dans le traitement de
votre courriel. Nous tenons à vous assurer que votre message sera lu
avec soin.

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


---------- Original message ----------
From: pierre.poilievre.a1@parl.gc.ca
Date: Mon, 30 Dec 2019 17:35:08 +0000
Subject: Automatic reply: KPMG
To: motomaniac333@gmail.com

Thank you for your email.

I am out of the office. Please contact Jeremy at
pierre.poilievre.a1@parl.gc.ca or call 613-992-2772.

Manjit

https://www.canada.ca/en/revenue-agency/news/newsroom/media-contact-list.html

Media contact list – Canada Revenue Agency


General media email cra-arc.media@cra-arc.gc.ca
General media phone line 613-948-8366


Media Relations (National)


Media Relations (National) contacts

Etienne Biram 613-952-9184
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Prairies (Alberta, Saskatchewan, Manitoba, Northwest Territories) contacts

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Pacific (British Columbia and Yukon) contacts

Gurm Kundan 604-666-0457
Cheryl Yeung 604-666-9261
Heidi Hofstad 604-666-9389



---------- Forwarded message ----------
From: "Min.Mail / Courrier.Min (CRA/ARC)"<PABMINMAILG@cra-arc.gc.ca>
Date: Fri, 27 Dec 2019 18:43:30 +0000
Subject: KPMG
To:

Dear Taxpayer:

Thank you for your correspondence regarding the KPMG case, which
attracted media attention. Thank you also for your understanding
regarding the delay of this response.

As Minister of National Revenue, my goal is to make sure the Canada
Revenue Agency (CRA) offers services that are fair, helpful, and easy
to use. This continues to be my priority and my focus as I devote my
efforts to delivering tangible results to taxpayers.

Although I cannot comment on a specific case, I can give you the
following general information. Settlements are concluded independently
from the Minister of National Revenue and the Minister's Office to
ensure the integrity of the tax system. They involve an independent
process within the CRA, in collaboration with the Department of
Justice.

In tax disputes, there is limited flexibility on settlement amounts
because CRA tax disputes are subject to the legal principles set out
in the Income Tax Act. The CRA is bound by the principles of tax law
and the rules arising from Canadian tax legislation. For example, when
a tax dispute involves an amount of $50,000, the taxpayer and the CRA
can agree on a lesser amount only if the determination of this amount
is based in law.

Settlements can also resolve tax issues that are not before the Court.
These settlements are carried out through an agreement called "minutes
of settlement," which is signed by a CRA official and the taxpayer.
Because this agreement is not public, taxpayers may see the use of
settlements as a lack of transparency. This is why I have asked the
CRA to review its procedures to find ways it can ensure greater
transparency regarding why it enters into settlements. Taxpayers
expect the tax system to be fair and equitable, and the CRA works
continuously to make sure that it is.

The CRA remains committed to combatting tax evasion and aggressive tax
avoidance. Individuals who participate in illegal tax strategies must
face the consequences of their actions, and taxpayers expect nothing
less.

I appreciate the opportunity to respond to your concerns and trust the
information I have provided is helpful.

Sincerely,


The Honourable Diane Lebouthillier
Minister of National Revenue



> ---------- Original message ----------
> From: "MinFinance / FinanceMin (FIN)"
> <fin.minfinance-financemin.fin@canada.ca>
> Date: Wed, 30 Aug 2017 20:48:25 +0000
> Subject: RE: Your various correspondence about abusive tax schemes -
> 2017-02631
> To: David Amos <motomaniac333@gmail.com>
>
> The Department of Finance acknowledges receipt of your electronic
> correspondence. Please be assured that we appreciate receiving your
> comments.
>
> Le ministère des Finances accuse réception de votre correspondance
> électronique. Soyez assuré(e) que nous apprécions recevoir vos
> commentaires.
>
>
>
> ---------- Original message ----------
> From: Green Party of Canada | Parti vert du Canada <info@greenparty.ca>
> Date: Wed, 30 Aug 2017 20:48:45 +0000
> Subject: Re: Fwd: Your various correspondence about abusive tax
> schemes - 2017-02631
> To: David Amos <motomaniac333@gmail.com>
>
> -- Please reply above this line --
>
>
> (Français à suivre)
>
> Thank you for contacting the Green Party of Canada. Due to the high
> volume of email we receive, we cannot guarantee that all inquiries
> will be answered. With our small team, we do our best to respond as
> staffing and resources permit.
>
> In the meantime, you might find the answer you're looking for in
> Vision Green [1], which lays out our plan to move Canada forward.
>
>
> ---------- Original message ----------
> From: David Amos <motomaniac333@gmail.com>
> Date: Wed, 30 Aug 2017 16:48:20 -0400
> Subject: Fwd: Your various correspondence about abusive tax schemes -
> 2017-02631
> To: Doug.Gaetz@cra-arc.gc.ca, "Diane.Lebouthillier"
> <Diane.Lebouthillier@cra-arc.gc.ca>, PABMINMAILG@cra-arc.gc.ca,
> "andrew.scheer"<andrew.scheer@parl.gc.ca>, leader
> <leader@greenparty.ca>, lisa <lisa@daisygroup.ca>
> Cc: David Amos <david.raymond.amos@gmail.com>, "Bill.Morneau"
> <Bill.Morneau@canada.ca>, "bill.pentney"<bill.pentney@justice.gc.ca>,
> "jan.jensen"<jan.jensen@justice.gc.ca>
>
>
> ---------- Original message ----------
> From: Diane.Lebouthillier@parl.gc.ca
> Date: Fri, 26 May 2017 22:23:12 +0000
> Subject: Réponse automatique : YO Jean-Yves Duclos Re My Old Age
> pension etc Well May 24th came and went and I just called you (819 654
> 5546) and your Deputy Ms Levonian (819 9535603) about my right to to
> sue you and your minions in Federal Court
> To: motomaniac333@gmail.com
>
> Merci d'avoir écrit à l'honorable Diane Lebouthillier, députée de
> Gaspésie - Îles-de-la-Madeleine. Votre courriel recevra toute
> l'attention voulue.
>
> Thank you for writing to the Hon. Diane Lebouthillier, Member of
> Parliament for Gaspésie - îles-de-la-Madeleine. Please be assured that
> your correspondence will receive every consideration.
>
>
>
> ---------- Original message ----------
> From: "Min.Mail / Courrier.Min (CRA/ARC)"<PABMINMAILG@cra-arc.gc.ca>
> Date: Wed, 24 May 2017 13:10:52 +0000
> Subject: Your various correspondence about abusive tax schemes - 2017-02631
> To: "motomaniac333@gmail.com"<motomaniac333@gmail.com>
>
> Mr. David Raymond Amos
> motomaniac333@gmail.com
>
>
> Dear Mr. Amos:
>
> Thank you for your various correspondence about abusive tax schemes,
> and for your understanding regarding the delay of this response.
>
> This is an opportunity for me to address your concerns about the way
> the Canada Revenue Agency (CRA) deals with aggressive tax planning,
> tax avoidance, and tax evasion by targeting individuals and groups
> that promote schemes intended to avoid payment of tax. It is also an
> opportunity for me to present the Government of Canada’s main
> strategies for ensuring fairness for all taxpayers.
>
> The CRA’s mission is to preserve the integrity of Canada’s tax system,
> and it is taking concrete and effective action to deal with abusive
> tax schemes. Through federal budget funding in 2016 and 2017, the
> government has committed close to $1 billion in cracking down on tax
> evasion and combatting tax avoidance at home and through the use of
> offshore transactions. This additional funding is expected to generate
> federal revenues of $2.6 billion over five years for Budget 2016, and
> $2.5 billion over five years for Budget 2017.
>
> More precisely, the CRA is cracking down on tax cheats by hiring more
> auditors, maintaining its underground economy specialist teams,
> increasing coverage of aggressive goods and service tax/harmonized
> sales tax planning, increasing coverage of multinational corporations
> and wealthy individuals, and taking targeted actions aimed at
> promoters of abusive tax schemes.
>
> On the offshore front, the CRA continues to develop tools to improve
> its focus on high‑risk taxpayers. It is also considering changes to
> its Voluntary Disclosures Program following the first set of program
> recommendations received from an independent Offshore Compliance
> Advisory Committee. In addition, the CRA is leading international
> projects to address the base erosion and profit shifting initiative of
> the G20 and the Organisation for Economic Co-operation and
> Development, and is collaborating with treaty partners to address the
> Panama Papers leaks.
>
> These actions are evidence of the government’s commitment to
> protecting tax fairness. The CRA has strengthened its intelligence and
> technical capacities for the early detection of abusive tax
> arrangements and deterrence of those who participate in them. To
> ensure compliance, it has increased the number of actions aimed at
> promoters who use illegal schemes. These measures include increased
> audits of such promoters, improved information gathering, criminal
> investigations where warranted, and better communication with
> taxpayers.
>
> To deter potential taxpayer involvement in these schemes, the CRA is
> increasing notifications and warnings through its communications
> products. It also seeks partnerships with tax preparers, accountants,
> and community groups so that they can become informed observers who
> can educate their clients.
>
> The CRA will assess penalties against promoters and other
> representatives who make false statements involving illegal tax
> schemes. The promotion of tax schemes to defraud the government can
> lead to criminal investigations, fingerprinting, criminal prosecution,
> court fines, and jail time.
>
> Between April 1, 2011, and March 31, 2016, the CRA’s criminal
> investigations resulted in the conviction of 42 Canadian taxpayers for
> tax evasion with links to money and assets held offshore. In total,
> the $34 million in evaded taxes resulted in court fines of $12 million
> and 734 months of jail time.
>
> When deciding to pursue compliance actions through the courts, the CRA
> consults the Department of Justice Canada to choose an appropriate
> solution. Complex tax-related litigation is costly and time consuming,
> and the outcome may be unsuccessful. All options to recover amounts
> owed are considered.
>
> More specifically, in relation to the KPMG Isle of Man tax avoidance
> scheme, publicly available court records show that it is through the
> CRA’s efforts that the scheme was discovered. The CRA identified many
> of the participants and continues to actively pursue the matter. The
> CRA has also identified at least 10 additional tax structures on the
> Isle of Man, and is auditing taxpayers in relation to these
> structures.
>
> To ensure tax fairness, the CRA commissioned an independent review in
> March 2016 to determine if it had acted appropriately concerning KPMG
> and its clients. In her review, Ms. Kimberley Brooks, Associate
> Professor and former Dean of the Schulich School of Law at Dalhousie
> University, examined the CRA’s operational processes and decisions in
> relation to the KPMG offshore tax structure and its efforts to obtain
> the names of all taxpayers participating in the scheme. Following this
> review, the report, released on May 5, 2016, concluded that the CRA
> had acted appropriately in its management of the KPMG Isle of Man
> file. The report found that the series of compliance measures the CRA
> took were in accordance with its policies and procedures. It was
> concluded that the procedural actions taken on the KPMG file were
> appropriate given the facts of this particular case and were
> consistent with the treatment of taxpayers in similar situations. The
> report concluded that actions by CRA employees were in accordance with
> the CRA’s Code of Integrity and Professional Conduct. There was no
> evidence of inappropriate interaction between KPMG and the CRA
> employees involved in the case.
>
> Under the CRA’s Code of Integrity and Professional Conduct, all CRA
> employees are responsible for real, apparent, or potential conflicts
> of interests between their current duties and any subsequent
> employment outside of the CRA or the Public Service of Canada.
> Consequences and corrective measures play an important role in
> protecting the CRA’s integrity.
>
> The CRA takes misconduct very seriously. The consequences of
> misconduct depend on the gravity of the incident and its repercussions
> on trust both within and outside of the CRA. Misconduct can result in
> disciplinary measures up to dismissal.
>
> All forms of tax evasion are illegal. The CRA manages the Informant
> Leads Program, which handles leads received from the public regarding
> cases of tax evasion across the country. This program, which
> coordinates all the leads the CRA receives from informants, determines
> whether there has been any non-compliance with tax law and ensures
> that the information is examined and conveyed, if applicable, so that
> compliance measures are taken. This program does not offer any reward
> for tips received.
>
> The new Offshore Tax Informant Program (OTIP) has also been put in
> place. The OTIP offers financial compensation to individuals who
> provide information related to major cases of offshore tax evasion
> that lead to the collection of tax owing. As of December 31, 2016, the
> OTIP had received 963 calls and 407 written submissions from possible
> informants. Over 218 taxpayers are currently under audit based on
> information the CRA received through the OTIP.
>
> With a focus on the highest-risk sectors nationally and
> internationally and an increased ability to gather information, the
> CRA has the means to target taxpayers who try to hide their income.
> For example, since January 2015, the CRA has been collecting
> information on all international electronic funds transfers (EFTs) of
> $10,000 or more ending or originating in Canada. It is also adopting a
> proactive approach by focusing each year on four jurisdictions that
> raise suspicion. For the Isle of Man, the CRA audited 3,000 EFTs
> totalling $860 million over 12 months and involving approximately 800
> taxpayers. Based on these audits, the CRA communicated with
> approximately 350 individuals and 400 corporations and performed 60
> audits.
>
> In January 2017, I reaffirmed Canada’s important role as a leader for
> tax authorities around the world in detecting the structures used for
> aggressive tax planning and tax evasion. This is why Canada works
> daily with the Joint International Tax Shelter Information Centre
> (JITSIC), a network of tax administrations in over 35 countries. The
> CRA participates in two expert groups within the JITSIC and leads the
> working group on intermediaries and proponents. This ongoing
> collaboration is a key component of the CRA’s work to develop strong
> relationships with the international community, which will help it
> refine the world-class tax system that benefits all Canadians.
>
> The CRA is increasing its efforts and is seeing early signs of
> success. Last year, the CRA recovered just under $13 billion as a
> result of its audit activities on the domestic and offshore fronts.
> Two-thirds of these recoveries are the result of its audit efforts
> relating to large businesses and multinational companies.
>
> But there is still much to do, and additional improvements and
> investments are underway.
>
> Tax cheats are having a harder and harder time hiding. Taxpayers who
> choose to promote or participate in malicious and illegal tax
> strategies must face the consequences of their actions. Canadians
> expect nothing less. I invite you to read my most recent statement on
> this matter at canada.ca/en/revenue-agency/news/2017/03/
> statement_from_thehonourabledianelebouthillierministerofnational.
>
> Thank you for taking the time to write. I hope the information I have
> provided is helpful.
>
> Sincerely,
>
> The Honourable Diane Lebouthillier
> Minister of National Revenue
>

---------- Forwarded message ----------
From: David Amos <david.raymond.amos333@gmail.com>
Date: Tue, 16 Nov 2021 12:07:02 -0400
Subject: Fwd: Hey Zach Dubinsky Remember when Don Pittis of CBC said
"even in wonderful Canada, you can't escape death or taxes."
To: zach.dubinsky@cbc.ca, jake.stewart@parl.gc.ca,
"Diane.Lebouthillier"<Diane.Lebouthillier@cra-arc.gc.ca>, George J
Russell TIGTA <j.Russell.George@tigta.treas.gov>, washington field
<washington.field@ic.fbi.gov>, "Boston.Mail"<Boston.Mail@ic.fbi.gov>,
"dean.buzza"<dean.buzza@rcmp-grc.gc.ca>, "mark.vespucci"
<mark.vespucci@ci.irs.gov>, "Mark.Blakely"
<Mark.Blakely@rcmp-grc.gc.ca>, gabrielle.hirz@ropesgray.com,
Jason.anderson@us.gt.com, lawrencemack@kpmg.com, "Nathalie.Drouin"
<Nathalie.Drouin@justice.gc.ca>, kevin.leahy@rcmp-grc.gc.ca,
"claude.poirier"<claude.poirier@snb.ca>, "clare.barry"
<clare.barry@justice.gc.ca>, "jan.jensen"<jan.jensen@justice.gc.ca>
Cc: motomaniac333 <motomaniac333@gmail.com>, william.m.paul@irscounsel.treas.gov

Message blocked
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---------- Forwarded message ----------
From: David Amos <motomaniac333@gmail.com>
Date: Tue, 16 Nov 2021 11:57:18 -0400
Subject: Hey Zach Dubinsky Remember when Don Pittis of CBC said "even
in wonderful Canada, you can't escape death or taxes."
To: zach.dubinsky@cbc.ca
Cc: David Amos <david.raymond.amos333@gmail.com>, jake.stewart@parl.gc.ca

Go Figure

https://www.banking.senate.gov/hearings/review-of-current-investigations-and-regulatory-actions-regarding-the-mutual-fund-industry

Full Committee Hearing
Review of Current Investigations and Regulatory Actions Regarding the
Mutual Fund Industry

Date:   Thursday, November 20, 2003 Time:   02:00 PM
Topic
The Committee will meet in OPEN SESSION to conduct the second in a
series of hearings on the “Review of Current Investigations and
Regulatory Actions Regarding the Mutual Fund Industry.”

Witnesses
Witness Panel 1

    Mr. Stephen M. Cutler
    Director - Division of Enforcement
    Securities and Exchange Commission
          Cutler - November 20, 2003

    Mr. Robert Glauber
    Chairman and CEO
    National Association of Securities Dealers
          Glauber - November 20, 2003

    Eliot Spitzer
    Attorney General
    State of New York
          Spitzer - November 20, 2003

https://www.scribd.com/doc/2718120/Integrity-Yea-Right


https://www.cbc.ca/news/canada/british-columbia/fred-sharp-corporate-house-cra-draft-report-1.6250306

Offshore 'mastermind' ran $300M 'shadow bank' for clients' tax-haven
money, draft CRA report says


Facing U.S. criminal charges, Fred Sharp also trying to fend off
Canadian tax auditors
Zach Dubinsky · CBC News · Posted: Nov 16, 2021 1:00 AM PT

Fred Sharp, who ran a Vancouver-based firm that set up more than 1,000
offshore companies for clients, a number of whom are now being audited
by the Canada Revenue Agency, is seen in a still shot from a short
film that his firm helped produce. (YouTube)

Scores of wealthy Canadians had access to a Vancouver-based "shadow
bank" that they used to buy homes, vacation properties, cars and
airplane tickets with funds stashed in tax havens, according to a
confidential draft report by the Canada Revenue Agency.

The organization allegedly operated stealthily for years and was
designed to hide money from authorities.

The entities at the heart of the operation, known as the Corporate
House group, opened dozens of shell companies and accounts in tax
havens around the world, paid people thousands of dollars a month to
front the companies and sign cheques without knowing what they were
for, and even bought more than $8 million in untraceable gold coins in
a seven-month span in 2013, the draft report says.

Bank records show more than $338 million flowed through the
organization's Canadian accounts between 2010 and 2016 alone, much of
it coming directly from accounts in the Caribbean and Switzerland,
according to the December 2018 document, a copy of which was obtained
by CBC News.

"Corporate House can be described as a shadow bank because it provides
bank-like services to its clients, such as receiving and sending
funds, making bill payments, and providing loans," the document reads.
"Corporate House is structured in such a way to disguise true
ownership, mask its activities and confuse those attempting to
understand the relationships."

    Panama Papers reveal Canada's top offshore middleman, Fred Sharp
of Vancouver, linked to fraudster

    U.S. authorities freeze assets, charge British Columbians in
'long-running fraudulent scheme'

Corporate House is no longer operating under that name, and it's
unclear if any successor entities are still running the business.

But while it was active, the "mastermind behind the Corporate House
operation," the CRA says, was a West Vancouver millionaire and
ex-lawyer named Fred Sharp.
CRA draft report details findings

CBC/Radio-Canada first reported in 2016 that Sharp was the top
Canadian offshore middleman in the Panama Papers leak and ran what was
known as the "go to" investment firm for wealthy Canadians wanting
privacy, and minimal tax, for their assets. He's also in the recent
Pandora Papers leak and this past summer was charged in the United
States with setting up offshore shell companies for a colossal
pump-and-dump stock fraud.

But the extent of his dealings in Canada — and what the Canada Revenue
Agency (CRA) knew and was doing about his organization — have never
been revealed with this much granularity.

Among the details in the CRA's draft findings:

    The CEO of a publicly traded mining company used Corporate House's
services to disguise his income. Starting in 2011, instead of the
mining company paying his salary directly, it was routed through a
shell corporation registered in the Caribbean island of Nevis that
billed $20,000 a month for the CEO's "consulting services." The
executive declared only minimal income on his tax returns for the next
four years but received $807,500 from a purported line of credit with
a succession of Corporate House companies. The report calls the loans
a "sham" designed "to give the impression to a third party, the CRA,
that a credit facility existed between [Sharp] and the taxpayer,
whereas ... everyone party to the arrangement knew the source of the
money came not from loans but from the taxpayer's unreported income."
    A Corporate House company called Charterhouse Capital Inc. routed
$26 million through the trust account of a Vancouver lawyer during a
seven-month span in 2013, and millions more in earlier years. Much of
the money came from tax havens such as Belize, Nevis and the Marshall
Islands. In one transaction, $2 million that came from a
Samoa-registered company was used to pay down a Corporate House
client's line of credit at TD Bank and a mortgage at Bank of Montreal.
The report says Corporate House made "extensive use" of multiple
lawyers' trust accounts. "Trust accounts are open to abuse because the
claim of solicitor-client privilege has been used to shield them from
CRA scrutiny," the report says. Lawyers' trust accounts "were merely a
convenient conduit for funds that provided a veil of legitimacy."
    One of the front people, also known as "nominees," hired by
Corporate House was paid to serve on paper as a director of a Delaware
company. He told auditors he signed cheques without knowing what they
were for. "There was never any source documentation in support of the
cheques. All [he] was required to do was sign the cheques and not ask
questions," the draft report says. "[His] payment for this service was
to be based on 1/8 or 1/4 of a per cent of the amount of funds that
flowed through the account. This normally amounted to a payment to
[him] of $3,000 to $4,000 a month." His signature was also on some
authorizations to transfer funds out of a bank account, but he told
auditors that he never signed them, the report says. The auditors
determined the signatures were identical and that they had simply been
copied onto each authorization, by whoever was arranging the
transfers.
    In his lone conversation with a CRA auditor, Sharp claimed that
"Corporate House does not operate a business in Vancouver," the report
says. Instead, its various Canadian-registered corporations are just
"agents" of foreign entities, he reportedly said. As a result, most of
those Canadian entities would either file tax returns claiming no
revenue — known as "nil returns"— or not file tax returns at all.
"Given the fact that multi-millions of dollars flowed through their
Canadian bank accounts, nil returns are highly suspect," the report
says.

Sharp's lawyers did not reply to a request for comment. Last month,
when CBC News and the Toronto Star sent a list of questions about his
role in the Pandora Papers and the U.S. charges against him, a lawyer
replied that Sharp had no comment.

In 2016, Sharp said that offshore havens help "protect the privacy of
people from journalists who will stop at nothing to publish a good
story."
Associates failed to report nearly $5M in income: CRA

Corporate House had a roster of staff, agents and associates over the
years, many of whom the CRA is now trying to audit.

Richard Hethey and his late wife, Mary Hethey, were both accountants
who "appear to be close associates of ... Sharp and play an active
role in setting up offshore structures on behalf of Corporate House
clients," the report says.

But separate court filings suggest they also benefited from Corporate
House's services. (Mary Hethey died on Sunday, according to one of her
lawyers.)
Richard Hethey, an associate of Sharp who acted in the short film
produced by his firm, is also under audit. The CRA says he failed to
report $2.8 million in income from offshore sources between 2007 and
2015, according to court filings. (YouTube)

"You have been receiving wire transfers into your domestic bank
accounts from various offshore entities located in Barbados, Saint
Kitts and Nevis, Belize, the Bahamas, Samoa and the Marshall Islands.
The reference field on some of the wire transfer documents indicate
that these are consulting fees," says a December 2017 letter to
Richard Hethey from a CRA auditor, filed in the Federal Court of
Canada. The letter also mentions wire transfers and cheques for tens
of thousands of dollars from various Corporate House entities.

The court filings note that Hethey's explanation for the payments is
that they are a line of credit with Fred Sharp, but the auditor
rejects that, stating they are not a bona fide loan but rather "a
method of repatriating offshore funds and the income you earned
offshore."

All in all, the CRA claims that Richard Hethey did not report more
than $2.8 million in income from offshore sources between 2007 and
2015.

    PANDORA PAPERS
    Huge 'Pandora Papers' leak exposes secret offshore accounts of
politicians, celebrities and billionaires

    FIFTH ESTATE
    MPs braced for battle with global accounting firm over naming
wealthy Canadians behind offshore tax shelters

A similar letter to Mary Hethey calculated her unreported offshore
income at a little over $2 million between 2009 and 2015.

A lawyer for the Hetheys said on Monday that it would not be
appropriate to comment, citing an ongoing court case between the
federal government and Sharp and a number of his associates and
clients, which will be heard Wednesday in the Federal Court of Appeal.

Besides Sharp and the Hetheys, the CRA is also auditing Sharp's wife
and at least nine other people or companies associated with Corporate
House.
Audits in Canada hit roadblocks

The U.S. criminal case against Sharp charges him, two other people
with ties to Corporate House and a U.S. lawyer living in Mexico with
organizing a long-running penny stock pump-and-dump scheme. The FBI
alleges Sharp and people at Corporate House set up shell companies to
disguise the ownership of shares as part of the scheme.

A parallel civil fraud case brought by the U.S. Securities and
Exchange Commission against Sharp and five people with ties to
Corporate House has led to their assets being ordered frozen
worldwide.

While those cases are moving ahead in courts in the U.S., the CRA's
attempts to audit Sharp and those same associates have hit roadblocks.

    Revenue agency auditors are being outgunned by tax giants: union

    FIFTH ESTATE
    MPs urged to demand the names of Canadians behind offshore tax shelters

Since 2016, they've filed more than 80 court challenges against
auditors' attempts to get their bank, credit card and other financial
records.

Sharp and the others claim the CRA is using its audit powers — under
which it can compel documents from them and their financial
institutions — to illegally pursue what is really a criminal
investigation into them.

"Many of the clients under audit have also hired criminal lawyers.
Legal bills submitted by Fred Sharp for GST purposes demonstrate there
has been close co-ordination between these criminal lawyers from the
outset in respect of these civil audits," the CRA's internal draft
report states.
WATCH | 'Pandora Papers' leak reveals offshore tax havens:
‘Pandora Papers’ leak reveals offshore tax havens of the rich and famous
1 month ago
2:33
A massive new leak of documents dubbed 'The Pandora Papers' is
shedding light on how the rich and famous are hiding their money, and
how a world of off-shore tax havens is still thriving. The documents
were obtained by the International Consortium of Investigative
Journalists, which includes the CBC. Among the Canadians named in the
documents are figure skater Elvis Stojko and race-car driver Jacques
Villeneuve. 2:33

Discussing the case, a senior CRA official told CBC News in a
background briefing three years ago that it is "symptomatic" of some
of the challenges the agency faces when looking into taxpayers who
might have hidden money offshore.

"We at the audit stage are encountering significant litigation from
taxpayers," the official said, "who are refusing to collaborate and
provide information once the audit has started."
ABOUT THE AUTHOR
Zach Dubinsky

Senior Writer, CBC Investigations Unit

Zach Dubinsky is an investigative journalist. His reporting on
offshore tax havens (including the Paradise Papers and Panama Papers),
political corruption and organized crime has won multiple national and
international awards. Phone: 416-205-7553. Twitter: @DubinskyZach
Email zach.dubinsky@cbc.ca

    More by Zach Dubinsky
    Encrypted email key (PGP)

CBC's Journalistic Standards and Practices

---------- Forwarded message ----------
From: David Amos <motomaniac333@gmail.com>
Date: Wed, 8 Aug 2018 06:29:08 -0400
Subject: Don Pittis of CBC said "even in wonderful Canada, you can't
escape death or taxes."
To: william.m.paul@irscounsel.treas.gov,
Gerald.Semasek@irscounsel.treas.gov, shamik.trivedi@us.gt.com,
David.kautter@treasury.gov, Lafayettechip.harter@treasury.gov,
Arlene.preston@irscounsel.treas.gov,
Leni.c.perkins@irscounsel.treas.gov, Barbara.angus@mail.house.gov,
Aaron.junge@mail.house.gov, Kara.getz@mail.house.gov,
Jennifer_Acuna@finance.senate.gov, Tiffany_smith@finance.senate.gov,
RepatRemedy@democratsabroad.org, "Nina.Olson"<Nina.Olson@ci.irs.gov>,
washington field <washington.field@ic.fbi.gov>, "Boston.Mail"
<Boston.Mail@ic.fbi.gov>, "dean.buzza"<dean.buzza@rcmp-grc.gc.ca>,
"mark.vespucci"<mark.vespucci@ci.irs.gov>, "Mark.Blakely"
<Mark.Blakely@rcmp-grc.gc.ca>, gabrielle.hirz@ropesgray.com,
Jason.anderson@us.gt.com, lawrencemack@kpmg.com, "Nathalie.Drouin"
<Nathalie.Drouin@justice.gc.ca>, kevin.leahy@rcmp-grc.gc.ca,
"claude.poirier"<claude.poirier@snb.ca>, "clare.barry"
<clare.barry@justice.gc.ca>, "jan.jensen"<jan.jensen@justice.gc.ca>,
"bill.pentney"<bill.pentney@justice.gc.ca>, bob.hamilton@canada.ca,
"Diane.Lebouthillier"<Diane.Lebouthillier@cra-arc.gc.ca>, George J
Russell TIGTA <j.Russell.George@tigta.treas.gov>, "Jean-Yves.Duclos"
<Jean-Yves.Duclos@parl.gc.ca>, "Jody.Wilson-Raybould"
<Jody.Wilson-Raybould@parl.gc.ca>, Michael.Snaauw@cra-arc.gc.ca,
pierre.corbin@cra-arc.gc.ca, ciat@ciat.org, tax@americanbar.org,
drewacummings@gmail.com, matthewscottcooper@gmail.com,
sophia.siddiqui@usdoj.gov, marissa.k.rensen@irscounsel.treas.gov,
bsaito@gmail.com, andrewjohnbrewster@gmail.com, Newsroom
<Newsroom@globeandmail.com>, "harvey.cashore"<harvey.cashore@cbc.ca>,
lee.bell-smith@gnb.ca, "Ted.Gallivan"<Ted.Gallivan@cra-arc.gc.ca>,
Charles.Nadeau@cra-arc.gc.ca, "zach.dubinsky"<zach.dubinsky@cbc.ca>,
"darrow.macintyre"<darrow.macintyre@cbc.ca>, "michael.comeau"
<michael.comeau@gnb.ca>, "serge.rousselle"<serge.rousselle@gnb.ca>,
"jody.carr"<jody.carr@gnb.ca>, "Gib.vanErt"<Gib.vanErt@scc-csc.ca>,
"hugh.flemming"<hugh.flemming@gnb.ca>, "brian.gallant"
<brian.gallant@gnb.ca>, "greg.byrne"<greg.byrne@gnb.ca>,
"Norman.Sabourin"<Norman.Sabourin@cjc-ccm.gc.ca>
Cc: David Amos <david.raymond.amos@gmail.com>, "Bill.Morneau"
<Bill.Morneau@canada.ca>, PABMINMAILG@cra-arc.gc.ca,
Ministre-Minister.PWGSC@tpsgc-pwgsc.gc.ca, "Michael.Ferguson"
<Michael.Ferguson@oag-bvg.gc.ca>, mdcohen212 <mdcohen212@gmail.com>,
djtjr <djtjr@trumporg.com>