---------- Original  message ----------
From: "MinFinance / FinanceMin (FIN)"<fin.minfinance-financemin.fin@canada.ca>
Date: Tue, 24 Apr 2018 22:05:38 +0000
Subject: RE: Attn Minister of National Revenue Diane Lebouthillier May I suggest that your
minions do the right thing by me and my Income supplement?
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: David Amos <motomaniac333@gmail.com>
Date: Tue, 24 Apr 2018 17:41:44 -0400
Subject: Attn Minister of National Revenue Diane Lebouthillier May I suggest that your
minions do the right thing by me and my Income supplement?
To: cra.minister-ministre.arc@cra.gc.ca, PABMINMAILG@cra-arc.gc.ca,
"Diane.Lebouthillier"<Diane.Lebouthillier@cra-arc.gc.ca>,
ministre@justice.gouv.qc.ca, "Jean-Yves.Duclos"<Jean-Yves.Duclos@parl.gc.ca>, "Bill.Morneau"<Bill.Morneau@canada.ca>, mcu <mcu@justice.gc.ca>,
"Jody.Wilson-Raybould"<Jody.Wilson-Raybould@parl.gc.ca>
Cc: David Amos <david.raymond.amos@gmail.com>, investigations@cbc.ca,
gopublic <gopublic@cbc.ca>, "brian.gallant"<brian.gallant@gnb.ca>,
"blaine.higgs"<blaine.higgs@gnb.ca>, "David.Coon"<David.Coon@gnb.ca>,
pm <pm@pm.gc.ca>, "Gerald.Butts"<Gerald.Butts@pmo-cpm.gc.ca>,
"andrew.scheer"<andrew.scheer@parl.gc.ca>,
"maxime.bernier"<maxime.bernier@parl.gc.ca>

http://www.cbc.ca/news/canada/newfoundland-labrador/gis-delays-18k-seniors-ns-nb-nl-most-impacted-cra-1.4628784

Atlantic seniors among hardest hit by suspended income supplements
18K Canadians affected in 2017; CRA promises steps taken to prevent repeat
Rob Antle · CBC News · Posted: Apr 24, 2018 6:00 AM NT


---------- Original message ----------
From: Ministre de la Justice Ministre de la Justice
<ministre@justice.gouv.qc.ca>
Date: Mon, 21 Sep 2015 18:55:07 -0400
Subject: Rép. : I ttried to explain my concerns with KPMG, Joey Oliver
and Kerry-Lynne.Findlay to Harvey Cashore of CBC but he was too busy
to talk to mean old me (Accusé de réception)
To: David Amos <motomaniac333@gmail.com>

Bonjour,


Nous accusons réception de votre courriel et vous remercions d'avoir
communiqué avec la ministre de la Justice.

Nous vous assurons que votre demande sera traitée avec toute l'attention
qu'elle mérite.

---------- Forwarded message ----------
From: David Amos <motomaniac333@gmail.com>
Date: Mon, 21 Sep 2015 18:57:49 -0400
Subject: Re: I tried to explain my concerns with KPMG, Joey Oliver and Kerry-Lynne.Findlay
to Harvey Cashore of CBC but he was too busy to talk to mean old me
To: investigations@cbc.ca, ElenaChurikova@ifac.org, office@cga-ns.org,
info@cpacanada.ca, chait@bcsc.bc.ca, lara.gaede@asc.ca, cmcinnis@osc.gov.on.ca,
 anctil-bavas@lautorite.qc.ca, Communications@ifac.org, info@cairp.ca,
gmoore@icans.ns.ca, tlambie@cpacanada.ca, tobin.lambie@cica.ca,
 kevin.dancey@cica.ca, heather.whyte@cica.ca, Hwhyte@cpacanada.ca,
Kdancey@cpacanada.ca, Andrew.Treusch@cra-arc.gc.ca,
John.Ossowski@cra-arc.gc.ca,Richard.Montroy@cra-arc.gc.ca, irussell@iiac.ca,
bamsden@iiac.ca, ministre@justice.gouv.qc.ca, public.integrity@oag.state.ny.us,
dmills@cra.ca, dfrancis@nationalpost.com, dsimon@stu.ca,
rick.hancox@nbsc-cvmnb.ca, DAmirault@bankofcanada.ca, ZLalani@bankofcanada.ca, victor.boudreau@gnb.ca, ibruce@petersco.com,rod.giles@osfi-bsif.gc.ca,
 jlisson@fasken.co.uk, labe@fasken.com, george.greer@cica.ca, Rachel.degrace@payroll.ca,
Kerry-Lynne.Findlay@cra-arc.gc.ca, atip-aiprp@cra-arc.gc.ca,
atip-aiprp@bankofcanada.ca, jbutler@cppib.com, mmcdaid@cppib.com,
"roger.l.brown"<roger.l.brown@rcmp-grc.gc.ca>, oldmaison <oldmaison@yahoo.com>,
 pm <pm@pm.gc.ca>, Karine Fortin <info@ndp.ca>,

On 9/21/15, David Amos <motomaniac333@gmail.com> wrote:
> Perhaps the KMG Ombudsman will explain my actions to CBC before the
> election
>
> https://www.scribd.com/doc/281442628/Me-Versus-the-Crown
>
> http://qslspolitics.blogspot.ca/2008/06/5-years-waiting-on-bank-fraud-payout.html
>
> http://thedavidamosrant.blogspot.ca/2013/04/fwd-canada-revenue-agency-lawyers-money.html
>
> Date: Tue, 11 Mar 2008 15:49:20 -0300
> From: "David Amos"david.raymond.amos@gmail.com
> To: Paulette.Delaney-Smith@rcmp-grc.gc.ca, Akoschany@ctv.ca,
> jtravers@thestar.ca, warren.mcbeath@rcmp-grc.gc.ca,
> Stephane.vaillancourt@rcmp-grc.gc.ca, oldmaison.wcie@gmail.com,
> "Richard Harris"injusticecoalition@hotmail.com, oldmaison@yahoo.com,
> Investor.Relations@realogy.com, bruce.noble@fredericton.ca,
> webo@xplornet.com, samperrier@hotmail.com, gypsy-blog@hotmail.com,
> donald.arseneault@gnb.ca
> Subject: Hey WICE you should make sure that Chucky Leblanc and the
> RCMP read this blog N'est Pas
> CC: premier@gnb.ca, Chris.Baker@gnb.ca, nouvelle@acadienouvelle.com,
> newsroom@nbpub.com, carl.davies@gnb.ca, advocacycollective@yahoo.com,
> mleger@stu.ca, jwalker@stu.ca, plee@stu.ca, dwatch@web.net,
> Duane.Rousselle@unb.ca, jonesr@cbc.ca,
> collins.moncton-east@hotmail.com, MichaelB.Murphy@gnb.ca,
> kelly.lamrock@gnb.ca, greg.byrne@gnb.ca, Bill.Fraser@gnb.ca,
> mary.schryer@gnb.ca, rick.miles@gnb.ca, Bernard.LeBlanc@gnb.ca,
> Cheryl.Lavoie@gnb.ca, claude.landry@gnb.ca, Jack.Keir2@gnb.ca,
> abel.leblanc@gnb.ca, eugene.mcginley2@gnb.ca, John.Foran@gnb.ca,
> roly.macintyre@gnb.ca, Ed.Doherty@gnb.ca
> Date: Sun, 27 Jan 2008 10:57:48 -0800 (PST)
> From: "David Amos"
> Subject: What kind of Bullshit Response is that Paulette
> To: "Paulette Delaney-Smith"Paulette.Delaney-Smith@rcmp-grc.gc.ca
>
> We also talked at least twice recently because your fellow cops
> directed me to you instead of the dudes I wanted to speak to. You told
> me that you gave my material to Kevin Jackson and commented that you
> had not received any emails from me lately ( you never respnded to the
> ones I sent in the past anyway) and I told you that they had been
> blocked by your pals and I suggested that you talk to your incompetent
> lawyer Gilmour. Remember lady?
>
> Anyway I was so pissed off by your pals stalking me and putting the
> proof of their malice in Youtube that i sent you some emails from my
> son's email address (your cop pals killed my other email accounts)
> just to see if they would get through. Surprise surprise some did and
> some did not. However Iknew that you got yours Methinks there is some
> defections in your ranks. Perhaps you and your fellow whisleblowers
> who cry alot in the Media should pick up the phone and make a deal
> with a honest whistleblower and then tell the truth, the whole truth
> and nothing but the truth for the benefit of all Canadians EH?
> Everybody and his dog knows that the RCMP are as crooked as hell and
> they only care about the RCMP and their pensions not the interests of
> the people they were hired to serve and protect.
>
> Veritas Vincit
> David Raymond Amos
>
> P.S. I will keep this email in confidence for one day then email it to
> politicians and the media and then post it on the web. Quit playing
> games and call me will ya? they may be a very importenat election in
> the near future and our affairs may become of interest to some smiling
> bastards loooking to get relected. Obviously nobody can deny that you
> and I did not cross paths before the 39th Parliament sat on April 4th,
> 2006 and you refused to act within the scope of your employment for
> some strange reason and shortly thereafter your former lawyer Richard
> Bell whom I had crossed paths with in 2004 became the first judge
> Stevey boy Harper appointed Surprise Surprise N'est Pas? 506 434 1379
> Please use it tomorrow before I file my first complaints in Federal
> Court.
>
> Paulette Delaney-Smith Paulette.Delaney-Smith@rcmp-grc.gc.ca wrote:
>
> David,
>
> I received your voice mail, I have been transferred to another unit
> and I am unaware of who is dealing with your complaints at this time.
>
> Paulette Delaney-Smith, Cpl.
> RCMPolice "J" DIvision HQ
>
> David Amos 01/03/08 12:49 AM
>
> Whereas you RCMP people refused to act within the scope of your
> employment and investigate major crimes Tis time for me to sue many
> bankers too N'est Pas Ms. Paulette Delaney-Smith and your old buddy
> Louie Lefebvre?
>
> US-KPMG FW Ombudsman Office wrote:
>
> Subject: Response to your emails
> Date: Tue, 13 Nov 2007 10:16:12 -0500
> From: "US-KPMG FW Ombudsman Office"
> To: ,
>
> Dear Mr. Amos,
>
> Thank you for contacting us. We have reviewed the information that you
> provided in your emails, and are not able to determine what specific
> issues you are raising that we should consider investigating. Thus, in
> order to conduct an investigation, we need to gather more specific
> information. Would you be willing to have a confidential conversation
> with me, the Ombudsman here at KPMG LLP (US) or would you be willing
> to provide me with a summary of your allegations as they relate to
> KPMG LLP or its clients and any evidence to support those allegations?
> Thank you for your continued assistance with this matter.
>
> Thanks,
>
> Michael Plansky
> Ombudsman
>
> The information in this email is confidential and may be legally
> privileged. It is intended solely for the addressee. Access to this
> email by anyone else is unauthorized. If you are not the intended
> recipient, any disclosure, copying, distribution or any action taken
> or omitted to be taken in reliance on it, is prohibited and may be
> unlawful. When addressed to our clients any opinions or advice
> contained in this email are subject to the terms and conditions
> expressed in the governing KPMG client engagement letter.
>
> http://www.cbc.ca/news/business/cabinet-ministers-met-publicly-with-kpmg-while-firm-s-tax-sham-under-cra-probe-1.3234876
>
> Cabinet ministers met publicly with KPMG while firm's tax 'sham' under CRA
> probe
> Accounting firm joined revenue minister at speech while fighting court
> order
> By Harvey Cashore and Frederic Zalac, CBC News Posted: Sep 21, 2015
> 5:53 PM ET|
> Finance Minister Joe Oliver, left, was introduced by KPMG's head of
> tax, Elio Luongo, right, at a meeting of the Vancouver Board of Trade
> on April 28, 2015. (CBC)
>
> Related Stories
> ■KPMG offshore 'sham' deceived tax authorities, CRA alleges
> ■Tax havens explained: How the rich hide money
> ■Secret files reveal more Canadians using offshore tax havens
> ■Federal probe of KPMG tax 'sham' stalled in court
> ■KPMG tax 'sham' could lead to criminal investigation, experts say
> External Links
> ■Government of Canada: Kerry-Lynne Findlay's speech, Feb. 9, 2015
> (Note: CBC does not endorse and is not responsible for the content of
> external links.)
>
> Top Conservative cabinet ministers met publicly with senior staff from
> KPMG's tax division, and one went so far as to promote the firm, even
> as the Canada Revenue Agency was alleging the company set up an
> offshore tax "sham" that deceived the government and deprived the
> treasury of potentially millions of dollars, a CBC News investigation
> shows.
>
> Revenue Minister Kerry-Lynne Findlay, Finance Minister Joe Oliver and
> Prime Minister Stephen Harper all appeared in public with officials
> from KPMG's tax department in 2014 and 2015 during the period when CRA
> auditors were continuing an investigation into one of the accounting
> firm's tax schemes and seeking names of multimillionaire clients.
>
> KPMG also sponsored Oliver's 2015 post-budget speech in Vancouver. And
> in August 2014, KPMG executives registered to lobby the prime minister
> and his staff.
>
> ■KPMG offshore 'sham' deceived tax authorities, CRA alleges
> ■Federal probe of KPMG tax 'sham' stalled in court
> ■KPMG tax 'sham' could lead to criminal investigation: experts
> ■Tax havens explained: How the rich hide money
> The CRA has alleged in court documents that the KPMG tax dodge  —
> which involved clients with a minimum of $5 million setting up shell
> companies in the Isle of Man — was "intended to deceive" authorities.
>
> KPMG has been fighting a February 2013 court order to hand over the
> list of wealthy clients to the CRA for more than two years.
>
> Yet in the 31 months since the judicial authorization, neither the
> federal government nor KPMG has requested a court date for the
> accounting firm's appeal.
>
> A letter filed in Federal Court on July 20, 2015, written by a KPMG
> lawyer — stating the letter was "approved in …advance" by lawyers at
> the Department of Justice on behalf of the minister of national
> revenue — said that both sides are pursuing "confidential" discussions
> to try to settle out of court.
>
> KPMG lawyers had previously told the court the "lengthy process" was
> due to the "complexity" of the issues.
>
> Appearance of conflict of interest?
> Duff Conacher, a visiting professor at the University of Ottawa who
> teaches on ethics in government, said the Tory meetings with KPMG,
> while it was being pursued by the government, could raise questions of
> an appearance of a conflict of interest.
>
> Conacher said the meetings may lead to speculation about what is
> happening behind closed doors "because anyone who looks at it from the
> outside says, 'Hey, wait a second, this case hasn't been pursued
> aggressively. I wonder why?'"
>
> A spokesperson for the Prime Minister's Office declined to say what
> was discussed with Harper and his aides, except to say that the
> meetings with KPMG were part of routine "stakeholder" discussions.
>
> The spokesperson did not respond to questions about whether anyone
> approached the prime minister or his staff to discuss the court case
> against KPMG.
>
>
> --------------------------------------------------------------------------------
>
> For confidential tips on this story, please email
> investigations@cbc.ca or call Harvey Cashore at 416-526-4704.
>
>
> --------------------------------------------------------------------------------
>
> "We do not get into details about when and how meetings are scheduled,
> nor the content of those discussions," the PMO spokesperson said in a
> statement to CBC News.
>
> KPMG won't talk about the meetings either, but insists no one from the
> firm ever mentioned the court cases to any Conservative minister or
> the prime minister. (For KPMG's full statement, click here.)
>
> "Any suggestion of an improper relationship between KPMG leaders and
> the Prime Minister's Office are patently false," KPMG said in an
> emailed statement.
>
> Findlay promoted KPMG during public speech
> Revenue Minister Findlay also declined to speak to CBC News, including
> about a speech she gave last February when she referred the public to
> KPMG, and other accountants, in a talk about tax planning.
>
> During the Feb. 9 speech in Vancouver, Findlay introduced Walter Pela,
> KPMG's head of tax for the Vancouver region, and three other
> accountants. The minister told the audience KPMG and others had joined
> her there to represent their industry association, the Chartered
> Professional Accountants of Canada.
>
>
> A slide that was projected during a speech by Finance Minister Joe
> Oliver in Vancouver on April 28, 2015, noted that KPMG was a 'proud
> sponsor' of the event. (CBC)
>
> The minister told the public audience that the accountants could be
> consulted when making  "complicated" tax files.
>
> She also posed for photos with KPMG's Pela and his colleagues.
>
> In a statement, Findlay's spokesperson said, "It is not uncommon for
> the minister to attend events and announcements with stakeholders and
> leaders of her local community."
>
> Findlay's spokesperson also said the minister has never been
> approached by anyone at KPMG to discuss the court cases.
>
> CRA audits and investigations routinely proceed without any
> involvement from the minister of national revenue, even if they are
> conducted on her behalf.
>
> CBC News has learned Findlay was first informed of the CRA
> investigation into the KPMG tax scheme more than a year before her
> speech in Vancouver, after her communications department referred her
> to a news report about the case.
>
> Findlay did not respond to queries from CBC News about whether she
> informed the Prime Minister's Office or her cabinet colleagues after
> she learned of the case against KPMG.
>
> Conacher, who is also co-founder of Democracy Watch, said the revenue
> minister was ill-advised to have KPMG join her in public, particularly
> during a tax probe. "It's improper for a minister to be promoting
> companies directly like that and specifically naming them."
>
> Sponsored Oliver's speech
> On April 28, one week after the 2015 federal budget, KPMG Canada
> sponsored a post-budget speech in Vancouver for Oliver.
>
>  KPMG's head of tax, Elio Luongo, introduced Oliver to the meeting of
> the Vancouver Board of Trade at Pan Pacific Hotel. Luongo also thanked
> his firm, KPMG, for sponsoring the finance minister's talk. "Today's
> event would not have been possible without your support," he said.
>
> CBC News reporter Frederic Zalac caught up with Luongo at the event.
> Luongo declined to answer questions about why KPMG was not handing
> over the secret client list of wealthy Canadians to the Canada Revenue
> Agency.
>
> A spokesperson for KPMG later said it would be inappropriate for the
> firm to comment on matters that may be before the courts.
>
> In an emailed statement, a spokesperson for Oliver said the finance
> minister was not aware of the CRA investigation into KPMG's tax
> product at the time he made the speech.
>
> The Vancouver Board of Trade chooses its own sponsors, the
> spokesperson said, adding that members of all political parties have
> given speeches to the board, including Liberal Leader Justin Trudeau.
>
> 'Inappropriate and unethical'
> Democracy Watch's Conacher says the government should not have allowed
> KPMG to sponsor a finance minister's speech, let alone when it was
> alleged to have set up an offshore scheme to defraud the public
> treasury.
>
> "It's inappropriate and unethical [for the finance minister] to be
> speaking at privately sponsored events," Conacher said.
>
> Federal records show KPMG'S Luongo registered in Ottawa as a lobbyist
> starting in 2012 to lobby the CRA, the Department of Finance and,
> later, the Prime Minister's Office on behalf of the accounting firm on
> topics including taxation.
>
> In early 2014, in his position as chair of the Vancouver Board of
> Trade, Luongo emceed at a public event for Harper.
>
> "We want to thank you for your strong leadership and thank you for
> being with us today," Luongo said.
>
> Lobby registry records also show that KPMG executives met with Harper,
> his chief of staff Ray Novak and two other PMO staffers on Aug. 13,
> 2014, to discuss "economic development, taxation, finance."
>
> KPMG's spokesperson said no one from the firm ever mentioned the case
> of MNR v KPMG to the prime minister or his staff.
>
>
> --------------------------------------------------------------------------------
>
> KPMG's full statement:
>
> Consistent with professional standards, KPMG is committed to treating
> our clients' private financial affairs as confidential. Therefore we
> cannot disclose, respond to, or discuss any specific client matters.
> In addition, with respect to the CBC's questions relating to tax
> matters dating back to 1999, aspects of this are currently before the
> courts and accordingly it is inappropriate for us to comment.
>
> Any suggestion of an improper relationship between KPMG leaders and
> the Prime Minister's Office (PMO) are patently false. KPMG
> representatives, along with many other business, government and
> community leaders periodically participate in public events and group
> meetings with government officials, including the PMO. We have never
> met privately with the PM or PMO to discuss any specific
> client‐related matters.
>
> Return to story
>
>
> --------------------------------------------------------------------------------
>
> For more on this story, watch the documentary The Isle of Sham tonight
> on CBC-TV's The National.
>
>
> ---------- Forwarded message ----------
> From: David Amos <david.raymond.amos@gmail.com>
> Date: Mon, 21 Sep 2015 15:24:24 -0300
> Subject: Fwd: The Canadian Institute of Chartered Accountants and
> their many associates must remember me now Correct Ms. Minister of
> National Revenue Kerry-Lynne D. Findlay, P.C., Q.C., M.P?
> To: hbrady@berkeley.edu, gsppdean@berkeley.edu, swinfo@scottwalker.com
> Cc: David Amos <motomaniac333@gmail.com>
>
> Henry E. Brady
>
> Goldman School Dean
> Class of 1941 Monroe Deutsch Professor of Political Science and Public
> Policy
> 103 GSPP Main
> hbrady@berkeley.edu
> gsppdean@berkeley.edu
>
> *Assistant: Beth McCleary*
> (510) 642-5116
> *Email Beth McCleary*
>
>
> ---------- Forwarded message ----------
> From: Elena Churikova <ElenaChurikova@ifac.org>
> Date: Fri, 14 Aug 2015 20:22:31 +0000
> Subject: RE: The Canadian Institute of Chartered Accountants and their
> many associates must remember me know correct Kevin Dancey?
> To: David Amos <motomaniac333@gmail.com>
> Cc: David Amos <david.raymond.amos@gmail.com>
>
> Dear David,
>
> Thank you for forwarding the information to me and taking your time to
> bring these matters to our attention. As discussed I will forward the
> information to the appropriate person who will process it in
> accordance with our company's policy.
>
> With kind regards,
>
> Elena
>
> Elena Churikova
> Manager, Governance
> International Federation of Accountants
> 529 Fifth Avenue
> New York, NY 10017 USA
>
> Direct: +1 (212) 471-8730
> Main: +1 (212) 286-9344
> Mobile: +1 (917) 587-3854
> Fax: +1 (212) 286-9570
>
> Learn more at: ifac.org
>
>
>
>
>
> -----Original Message-----
> From: David Amos [mailto:motomaniac333@gmail.com]
> Sent: Friday, August 14, 2015 4:17 PM
> To: Elena Churikova
> Cc: David Amos
> Subject: Fwd: The Canadian Institute of Chartered Accountants and
> their many associates must remember me know correct Kevin Dancey?
>
> ---------- Forwarded message ----------
> From: David Amos <motomaniac333@gmail.com>
> Date: Fri, 14 Aug 2015 11:10:40 -0400
> Subject: The Canadian Institute of Chartered Accountants and their
> many associates must remember me know correct Kevin Dancey?
> To: office@cga-ns.org, info@cpacanada.ca, chait@bcsc.bc.ca,
> lara.gaede@asc.ca, cmcinnis@osc.gov.on.ca,
> anctil-bavas@lautorite.qc.ca, Communications@ifac.org, info@cairp.ca,
> gmoore@icans.ns.ca
> Cc: David Amos <david.raymond.amos@gmail.com>, tlambie@cpacanada.ca,
> tobin.lambie@cica.ca, kevin.dancey@cica.ca, heather.whyte@cica.ca,
> Hwhyte@cpacanada.ca, Kdancey@cpacanada.ca
>
> http://archive.newswire.ca/en/story/194055/media-advisory-canadian-institute-of-chartered-accountants-media-availability
>
>
>
>     October 16, 2007 4:04 PM
>     - General
>     - Media Advisories
>
> Media Advisory - Canadian Institute of Chartered Accountants Media
> Availability
>
>
>     TORONTO, Oct. 16 /CNW/ - Kevin Dancey, President and CEO of the
> Canadian
> Institute of Chartered Accountants (CICA), will be available for phone
> interviews with the media following tonight's federal Throne Speech.
>     Any media outlet wanting to book an interview can contact Tobin Lambie,
> Manager, Media, at 416-204-3228 or tobin.lambie@cica.ca
>
> For further information: Chartered Accountants of Canada, 277 Wellington
> Street West, Toronto, Ontario, Canada, M5V 3H2, Tel: (416) 977-3222, Fax:
> (416) 977-8585, www.cica.ca
>
> http://stop-ca-cma-cga-merger.blogspot.ca/2012/07/kevin-dancey-is-hypocrite.html
>
>
>
> https://www.cpacanada.ca/en/the-cpa-profession/about-cpa-canada/cpa-canada-executive-team/kevin-dancey-fcpa-fca
>
> https://www.ic.gc.ca/app/secure/orl/lrrs/do/vwRg;jsessionid=0001nR5JX0xLJoJGZp-A6xdnWVp:-J7IRK?cno=13682&regId=817530&blnk=1
>
> Kevin Dancey
> Canadian Institute-Chartered
> 277 Wellington St W,
> Toronto, ON, M5V 3E4
> Telephone 416-977-3222
>
> https://www.cpacanada.ca/en/the-cpa-profession/about-cpa-canada/governance-of-cpa-canada/cpa-canada-committees/tax-committees-overview/cbacpa-canada-joint-committee-on-taxation
>
> CBA/CPA Canada Joint Committee on Taxation: Guidance on federal income
> tax issues
>
> Chartered Professional Accountants of Canada (CPA Canada) collaborates
> with the Canadian Bar Association (CBA) to offer the federal
> government input on tax laws through its Joint Committee on Taxation.
> Close-up of a businesswoman writing at a meeting table. Other business
> people are seen in the background.
>
> A long-standing collaboration of CPA Canada and the Canadian Bar
> Association, this committee is a knowledge resource that enables CPA
> Canada to provide the Department of Finance and Canada Revenue Agency
> with expert insights on the technical aspects of present and proposed
> federal income tax laws. Its members respond to income tax legislation
> developments, make recommendations to the federal government to
> resolve income tax matters and provide expert counsel on income tax
> policy to other CPA Canada committees.
> Members
>
> Mitchell Sherman (chair)
> Goodmans LLP
> Toronto
>
> Janice Russell, CPA, CA (co-chair)
> Deloitte LLP
> Toronto
>
> Siobhan Monaghan (vice chair)
> Davies Ward Phillips & Vineberg LLP
> Toronto
>
> Kim Moody, FCA (vice chair)
> Moodys LLP Tax Advisors
> Calgary
>
> Bruce Ball, FCPA, FCA
> BDO Canada LLP
> Toronto
>
> Corrado Cardarelli
> Torys LLP
> Toronto
>
> Larry Chapman, FCPA, FCA
> Non-voting ex-officio
> Canadian Tax Foundation
> Toronto
>
> Gabe Hayos, FCPA, FCA
> Non-voting ex-officio
> Chartered Professional Accountants of Canada
> Toronto
>
> Kenneth Griffin, CPA, CA
> PricewaterhouseCoopers LLP
> Toronto
>
> Michael McLaren
> Thorsteinssons
> Vancouver
>
> Darcy Moch
> Bennett Jones LLP
> Calgary
>
> Colin Mowatt, CPA, CA
> PricewaterhouseCoopers LLP
> Toronto
>
> Angelo Nikolakakis
> Couzin Taylor LLP
> Montreal
>
> Joel Nitikman
> Fraser Milner Casgrain LLP
> Vancouver
>
> Edward Rowe
> Osler Hoskin & Harcourt
> Calgary
>
> Lorne Shillinger, CPA, CA
> KPMG LLP
> Toronto
>
> Sandra Slaats
> Deloitte LLP
> Toronto
>
> Anthony Strawson, CMA
> Felesky Flynn LLP
> Calgary
>
> Glen Thompson, CA
> MNP LLP
> Edmonton
>
> Jeffrey Trossman
> Blake, Cassels & Graydon LLP
> Toronto
>
> Tim Wach
> Gowlings Lafleur Henderson LLP
> Toronto
>
> Craig Webster, CA
> Borden Lander Gervais LLP
> Toronto
>
> Penny Woolford, CPA, CA
> KPMG LLP
> Toronto
>
> Eric Xiao, CPA, CA
> Ernst & Young
> Toronto
>
> Karen Yull, CPA, CA
> Grant Thornton LLP
>
>
> http://www.ctf.ca/ctfweb/EN/About_CTF/EN/About_CTF/About_CTF.aspx?hkey=01b267e2-33f2-4a8b-a800-8531b42ad825
>
> Toronto office:
>
>
> Québec office:
>
> Canadian Tax Foundation
> 595 Bay Street
> Suite 1200
> Toronto, Ontario
> M5G 2N5
> Tel: 416-599-0283
>
> Fondation canadienne de fiscalité
> 1250 boul. René-Lévesque ouest
> Bureau 2935
> Montreal, Québec
> H3B 4W8
> Tél: (514)939-6323
>
> About the Canadian Tax Foundation:
>
> 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 10,000 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
>
>
> Governance
>
> The activities of the Foundation are directed by a board of 34
> governors, nominated in consultation with its founding bodies, the
> Canadian Bar Association and the Chartered Professional Accountants of
> Canada. Governors are elected for a one-year term by the members
> present at the annual general meeting and generally serve for 3 years.
> The elected board represents all regions of Canada, the accounting and
> legal professions, and other tax-focused disciplines, and reflects
> diversity of specialization and of business organization. The board
> carries out its work through an executive committee (which includes
> the Foundation's full-time Executive Director) and several other
> working committees concerned with research, conferences and other
> events, membership, finances and government and community relations. A
> nominating committee in consultation with the Foundation's director
> prepares the slate for the election of a new board each year.
>
>
> Kevin Dancey
> Job Title: IFAC Board Technical Advisor for Carol Bellringer
> Country: Canada
>
> Kevin Dancey is the technical advisor for IFAC Board member Carol
> Bellringer. He was previously a member of the IFAC Board, 2006-2012.
>
> Mr. Dancey is president and chief executive officer of CPA Canada,
> appointed in January 2013 after previous serving as president of the
> Canadian Institute of Chartered Accountants (CICA), a position he
> assumed in 2006. Prior to this, he was the CEO and senior partner of
> PwC in Canada and a member of the PricewaterhouseCoopers Global
> Leadership Team. Prior to election to this position he served as
> leader of PwC’s Canadian Tax Services Group. From 1993 to 1995, he
> served as assistant deputy minister of the Tax Policy Branch of the
> Canadian Department of Finance. He also served as special advisor to
> the assistant deputy minister of the Tax Policy Branch of the Canadian
> Department of Finance from 1985 to 1987. In addition, he worked with
> the Joint Committee on Taxation of the Canadian Bar Association and
> CICA.
>
> Mr. Dancey graduated from McMaster University with an honors degree in
> Math and Economics. He is a Chartered Accountant and in 2000 received
> the FCA designation.
> .
>
> https://www.youtube.com/watch?v=wZJefyNjg8I
>
> https://www.youtube.com/user/CICAVideo1/videos?shelf_id=1&view=0&sort=dd
>
>
> http://thedavidamosrant.blogspot.ca/2014/06/the-pdf-files-hereto-attached-forever.html
>
>
>
> ---------- Forwarded message ----------
> From: David Amos <motomaniac333@gmail.com>
> Date: Wed, 19 Aug 2015 01:57:52 -0400
> Subject: Fwd: The Canadian Institute of Chartered Accountants and
> their many associates must remember me now Correct Ms. Minister of
> National Revenue Kerry-Lynne D. Findlay, P.C., Q.C., M.P?
> To: Andrew.Treusch@cra-arc.gc.ca, John.Ossowski@cra-arc.gc.ca,
> Richard.Montroy@cra-arc.gc.ca, irussell@iiac.ca, bamsden@iiac.ca,
> ministre@justice.gouv.qc.ca, public.integrity@oag.state.ny.us,
> dmills@cra.ca, dfrancis@nationalpost.com, dsimon@stu.ca,
> rick.hancox@nbsc-cvmnb.ca, DAmirault@bankofcanada.ca,
> ZLalani@bankofcanada.ca, victor.boudreau@gnb.ca, ibruce@petersco.com,
> rod.giles@osfi-bsif.gc.ca, tobin.lambie@cica.ca, jlisson@fasken.co.uk,
> labe@fasken.com, george.greer@cica.ca, Rachel.degrace@payroll.ca,
> Kerry-Lynne.Findlay@cra-arc.gc.ca, atip-aiprp@cra-arc.gc.ca,
> atip-aiprp@bankofcanada.ca, jbutler@cppib.com, mmcdaid@cppib.com,
> "roger.l.brown"<roger.l.brown@rcmp-grc.gc.ca>, oldmaison
> <oldmaison@yahoo.com>, pm <pm@pm.gc.ca>, Karine Fortin <info@ndp.ca>
> Cc: david.raymond.amos@gmail.com, Kerry-Lynne.Findlay@parl.gc.ca,
> Philippe.Brideau@cra-arc.gc.ca, Madonna.Gardiner@cra-arc.gc.ca,
> Bill.Blair@cra-arc.gc.ca, Doug.Gaetz@cra-arc.gc.ca
>
> Office of the Minister of National Revenue
> The Honourable Kerry-Lynne D. Findlay, P.C., Q.C., M.P.
> Minister of National Revenue
> 7th Floor
> 555 MacKenzie Avenue
> Ottawa ON  K1A 0L5
>
> Rebecca Rogers
> Director of Communications
> Office of the Minister of National Revenue
> 613-995-2960
>
> Philippe Brideau
> Media Relations
> Canada Revenue Agency
> 613-941-6269
>
> Office of the Commissioner - Chief Executive Officer of the CRA
> Mr. Andrew Treusch Commissioner of Revenue
> Mr. John Ossowski Deputy Commissioner
> 7th Floor
> 555 MacKenzie Avenue
> Ottawa ON  K1A 0L5
> Phone 623 957 3688
>
> Andrew.Treusch@cra-arc.gc.ca
> John.Ossowski@cra-arc.gc.ca
> Richard.Montroy@cra-arc.gc.ca
>
> Investment Industry Association of Canada (IIAC)
> Head Office
> 11 King Street West
> Suite 1600
> Toronto, ON M5H 4C7
> 416.364.2754
>
> CEO Ian Russell
> 416 865 3035
> irussell@iiac.ca
>
> Barbara Amsden
> Director Special Projects
> 416 687 5488
> bamsden@iiac.ca
>
> For the PUBLIC RECORD in 2008 when Harper decided to call a election
> just before the economy crashed and Obama got himself elected I found
> out that not one  beancounter overseen by Kevin Dancey and his cohorts
> was willing to audit me for the benefit of Elections Canada. The
> Canadian Institute of Chartered Accountants should not deny my
> contacts with them in 2008 CORRECT?
>
> Lets just say the fact that they tried hard to ignore me did not
> surprise me but I did send many emails and made a lot of phone calls
> in order to discuss all the wicked games the “Harper” government and
> its many buddies were playing against me. Seven years ago I didn’t
> care if I ever ran for public office again because after doing so four
> times within two years I realized that the Canadian and Yankee
> electorate didn’t give a good god damn about the fate or the words of
> a whistleblower. So I went kinda global with my many concerns after
> that. However seven years later the election of the 42nd Parliament
> and the following Yankee Presidential election next year are far too
> important for any ethical soul to ignore.
>
> Trust that I don’t care that Harper’s new law does not allow me to
> vote. Section 3 of the Charter still allows Donald Sutherland, Wayne
> Gretzky and even mean old me to run for a seat in the House of Commons
> THAT IS IF I can find someone with enough balls to audit my records or
> rather a lack thereof because I take no donations and make no claim
> for expenses. There cannot be one soul on the planet easier to audit
> that I. Nothing minus nothing equals NOTHING. My auditors in the past
> got to send my fellow taxpayers quite a bill byway of Elections Canada
> for work they checked with a mere glance. It appears to me that
> politics outweighs simple greed.
>
> With that in mind and knowing that polling day by law would be October
> 19th, I began to call many local chartered accountants in the New
> Brunswick area this spring to see if anyone would audit me. Not one
> would because of local politics so I began to call some accountants in
> Toronto as well with the same result. Hell I even forwarded one very
> strange response to the Election Commissioner in June and have gotten
> no response from his office as of yet. That said once the writ was
> dropped I tried even more diligently to find an accountant and was
> appalled by their obvious double talk and pure bullshit. With each
> call I became more convinced that my last statement in the prior
> paragraph was true. So as you all know I stress tested you all last
> week and with the exception of a few nice ladies you all failed
> bigtime.
>
> For example whereas I am a fairly well known whistleblower about the
> financial industry who still reads and argues a lot need I say I found
> this letter interesting?
>
> http://iiac.ca/wp-content/uploads/IIAC-Commissioner-Treusch-CRA-Letter-Requesting-Meeting-on-T5103+T5013A-Combination-and-XML-Implementation.pdf
>
> Last week I called and managed to talk to the CEO Ian Russell about
> what he had posted to the CRA Commissioner on the Internet.  Need I
> say that Russell did not impress me?
>
> At first Russell denied the letter then asked if I got it by way of
> Freedom of Information. DUHHH How dumb is that???? Clearly I got it
> from his website. I told him it didn’t matter how I got it what was
> far more important was the fact that I read it. He also claimed to
> have no idea as to who I was even though I had contacted his
> organization several times over the years and even watched them check
> my work on the Internet. Anyway I heard enough bullshit from him for
> one day so I hung up on him and started to talk to his a lot of his
> equally snobby buddies. Trust that a lot of very sneaky Upper
> Canadians minor ta minions who love money started Googling my name
> after that.
>
> Hardly anybody wanted to talk to me for over a week or played dumb or
> insulted me. So on Friday I sent a couple of emails as promised to
> many people. By the end of the day I began getting voicemails and
> phone calls from snobby dudes who claimed to have not received my
> emails but at least my phone still worked EH? On the other hand other
> people obviously did get my emails and at least one lady responded in
> writing in a very ethical fashion before quitting time on Friday.
>
> Methinks I should have been a special project for Barbara Amsden many
> moons ago.
>
> In fact since March of 2014 when I found out that I could not collect
> my Canada Pension because Revenue Canada had cancelled my SIN number
> not once could I talk to anyone of any authority in the employ of
> Minister Findlay. Last week the response from her office was way
> beyond ridiculous. I was told that there was nobody to speak to within
> the Minister’s office because the election was on. I said bullshit the
> Minister is still the Minister until her replacement is hopefully
> sworn in November or December. Until that time Canadians must continue
> to pay their taxes and the National Revenue Minister and her
> underlings must continue to do their jobs as per their mandates. Even
> after the election is over whether she be reelected or not  Ms Findlay
> is still a Queen’s Counsel SHE MUST UPHOLD THE LAW just as every
> ethical officer of the court should do.  What say you now Kerry-Lynne
> D. Findlay QC, the current National Revenue Minister? Harper still got
> your tongue?
>
> Trust that none of the Taxpayers Ombudsmen would ever talk to me much
> less answer an email since that position was created seven years ago.
> Whenever anyone answers the OTO phone they always deny that I sent
> their bosses anything and want to make out a new complaint HMMMM.
> Perhaps I will and this time send the Ombudsman a summons to Federal
> Court instead. With regards to litigation I know for a fact that the
> CROWN and even Ms. Sherra Profit’s old law firm (in fact both law
> firms before they merged) has a HUGE pile of my documents going back
> to 2004 so it should save me a lot of redundant paperwork as I address
> taxpayer rights and that of a whistleblower against the taxman and the
> CROWN N’esy Pas?
>
> In closing here are two examples of my emails from years ago.Two
> corporate entities in the employ of the CROWN that claim not receive
> my emails. Yea Right At least one honest lady working for a Global
> outfit in New York who knows how to read and write N'esy Pas Stevey
> Boy Harper and Mr Mindless Mulcair?
>
> Heres hoping I find an honest auditor because lots of folks would
> enjoy watching me debate Rob Moore some more EH?
>
> Veritas Vincit
> David Raymond Amos
> 902 800 0369
>
> ---------- Forwarded message ----------
> From: Ministre de la Justice Ministre de la Justice
> <ministre@justice.gouv.qc.ca>
> Date: Wed, 19 Aug 2015 01:51:40 -0400
> Subject: Rép. : Re: So Whose job is it to audit the auditors? Methinks
> it must be mine. (Accusé de réception)
> To: David Amos <motomaniac333@gmail.com>
>
> Bonjour,
>
>
> Nous accusons réception de votre courriel et vous remercions d'avoir
> communiqué avec la ministre de la Justice.
>
> Nous vous assurons que votre demande sera traitée avec toute l'attention
> qu'elle mérite.


---------- Forwarded message ----------
From: "Min.Mail / Courrier.Min (CRA/ARC)"<PABMINMAILG@cra-arc.gc.ca>
Date: Wed, 24 May 2017 13:10:52 +0000
Subject: Your various correspondence about abusive tax schemes - 2017-02631
To: "motomaniac333@gmail.com"<motomaniac333@gmail.com>

Mr. David Raymond Amos
motomaniac333@gmail.com


Dear Mr. Amos:

Thank you for your various correspondence about abusive tax schemes,
and for your understanding regarding the delay of this response.

This is an opportunity for me to address your concerns about the way
the Canada Revenue Agency (CRA) deals with aggressive tax planning,
tax avoidance, and tax evasion by targeting individuals and groups
that promote schemes intended to avoid payment of tax. It is also an
opportunity for me to present the Government of Canada’s main
strategies for ensuring fairness for all taxpayers.

The CRA’s mission is to preserve the integrity of Canada’s tax system,
and it is taking concrete and effective action to deal with abusive
tax schemes. Through federal budget funding in 2016 and 2017, the
government has committed close to $1 billion in cracking down on tax
evasion and combatting tax avoidance at home and through the use of
offshore transactions. This additional funding is expected to generate
federal revenues of $2.6 billion over five years for Budget 2016, and
$2.5 billion over five years for Budget 2017.

More precisely, the CRA is cracking down on tax cheats by hiring more
auditors, maintaining its underground economy specialist teams,
increasing coverage of aggressive goods and service tax/harmonized
sales tax planning, increasing coverage of multinational corporations
and wealthy individuals, and taking targeted actions aimed at
promoters of abusive tax schemes.

On the offshore front, the CRA continues to develop tools to improve
its focus on high‑risk taxpayers. It is also considering changes to
its Voluntary Disclosures Program following the first set of program
recommendations received from an independent Offshore Compliance
Advisory Committee. In addition, the CRA is leading international
projects to address the base erosion and profit shifting initiative of
the G20 and the Organisation for Economic Co-operation and
Development, and is collaborating with treaty partners to address the
Panama Papers leaks.

These actions are evidence of the government’s commitment to
protecting tax fairness. The CRA has strengthened its intelligence and
technical capacities for the early detection of abusive tax
arrangements and deterrence of those who participate in them. To
ensure compliance, it has increased the number of actions aimed at
promoters who use illegal schemes. These measures include increased
audits of such promoters, improved information gathering, criminal
investigations where warranted, and better communication with
taxpayers.

To deter potential taxpayer involvement in these schemes, the CRA is
increasing notifications and warnings through its communications
products. It also seeks partnerships with tax preparers, accountants,
and community groups so that they can become informed observers who
can educate their clients.

The CRA will assess penalties against promoters and other
representatives who make false statements involving illegal tax
schemes. The promotion of tax schemes to defraud the government can
lead to criminal investigations, fingerprinting, criminal prosecution,
court fines, and jail time.

Between April 1, 2011, and March 31, 2016, the CRA’s criminal
investigations resulted in the conviction of 42 Canadian taxpayers for
tax evasion with links to money and assets held offshore. In total,
the $34 million in evaded taxes resulted in court fines of $12 million
and 734 months of jail time.

When deciding to pursue compliance actions through the courts, the CRA
consults the Department of Justice Canada to choose an appropriate
solution. Complex tax-related litigation is costly and time consuming,
and the outcome may be unsuccessful. All options to recover amounts
owed are considered.

More specifically, in relation to the KPMG Isle of Man tax avoidance
scheme, publicly available court records show that it is through the
CRA’s efforts that the scheme was discovered. The CRA identified many
of the participants and continues to actively pursue the matter. The
CRA has also identified at least 10 additional tax structures on the
Isle of Man, and is auditing taxpayers in relation to these
structures.

To ensure tax fairness, the CRA commissioned an independent review in
March 2016 to determine if it had acted appropriately concerning KPMG
and its clients. In her review, Ms. Kimberley Brooks, Associate
Professor and former Dean of the Schulich School of Law at Dalhousie
University, examined the CRA’s operational processes and decisions in
relation to the KPMG offshore tax structure and its efforts to obtain
the names of all taxpayers participating in the scheme. Following this
review, the report, released on May 5, 2016, concluded that the CRA
had acted appropriately in its management of the KPMG Isle of Man
file. The report found that the series of compliance measures the CRA
took were in accordance with its policies and procedures. It was
concluded that the procedural actions taken on the KPMG file were
appropriate given the facts of this particular case and were
consistent with the treatment of taxpayers in similar situations. The
report concluded that actions by CRA employees were in accordance with
the CRA’s Code of Integrity and Professional Conduct. There was no
evidence of inappropriate interaction between KPMG and the CRA
employees involved in the case.

Under the CRA’s Code of Integrity and Professional Conduct, all CRA
employees are responsible for real, apparent, or potential conflicts
of interests between their current duties and any subsequent
employment outside of the CRA or the Public Service of Canada.
Consequences and corrective measures play an important role in
protecting the CRA’s integrity.

The CRA takes misconduct very seriously. The consequences of
misconduct depend on the gravity of the incident and its repercussions
on trust both within and outside of the CRA. Misconduct can result in
disciplinary measures up to dismissal.

All forms of tax evasion are illegal. The CRA manages the Informant
Leads Program, which handles leads received from the public regarding
cases of tax evasion across the country. This program, which
coordinates all the leads the CRA receives from informants, determines
whether there has been any non-compliance with tax law and ensures
that the information is examined and conveyed, if applicable, so that
compliance measures are taken. This program does not offer any reward
for tips received.

The new Offshore Tax Informant Program (OTIP) has also been put in
place. The OTIP offers financial compensation to individuals who
provide information related to major cases of offshore tax evasion
that lead to the collection of tax owing. As of December 31, 2016, the
OTIP had received 963 calls and 407 written submissions from possible
informants. Over 218 taxpayers are currently under audit based on
information the CRA received through the OTIP.

With a focus on the highest-risk sectors nationally and
internationally and an increased ability to gather information, the
CRA has the means to target taxpayers who try to hide their income.
For example, since January 2015, the CRA has been collecting
information on all international electronic funds transfers (EFTs) of
$10,000 or more ending or originating in Canada. It is also adopting a
proactive approach by focusing each year on four jurisdictions that
raise suspicion. For the Isle of Man, the CRA audited 3,000 EFTs
totalling $860 million over 12 months and involving approximately 800
taxpayers. Based on these audits, the CRA communicated with
approximately 350 individuals and 400 corporations and performed 60
audits.

In January 2017, I reaffirmed Canada’s important role as a leader for
tax authorities around the world in detecting the structures used for
aggressive tax planning and tax evasion. This is why Canada works
daily with the Joint International Tax Shelter Information Centre
(JITSIC), a network of tax administrations in over 35 countries. The
CRA participates in two expert groups within the JITSIC and leads the
working group on intermediaries and proponents. This ongoing
collaboration is a key component of the CRA’s work to develop strong
relationships with the international community, which will help it
refine the world-class tax system that benefits all Canadians.

The CRA is increasing its efforts and is seeing early signs of
success. Last year, the CRA recovered just under $13 billion as a
result of its audit activities on the domestic and offshore fronts.
Two-thirds of these recoveries are the result of its audit efforts
relating to large businesses and multinational companies.

But there is still much to do, and additional improvements and
investments are underway.

Tax cheats are having a harder and harder time hiding. Taxpayers who
choose to promote or participate in malicious and illegal tax
strategies must face the consequences of their actions. Canadians
expect nothing less. I invite you to read my most recent statement on
this matter at canada.ca/en/revenue-agency/news/2017/03/
statement_from_thehonourabledianelebouthillierministerofnational.

Thank you for taking the time to write. I hope the information I have
provided is helpful.

Sincerely,

The Honourable Diane Lebouthillier
Minister of National Revenue