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----- Original Message -----
From: The McElheran's
To: klmc
Sent: Friday, January 26, 2001 9:52 AM
Subject: R v. McElheran - Quick read of Transcript The transcripts of the 'Failure to File a tax
return' charge dismissed in R v. McElheran have now been made
available from the transcript office. The final cost ended up being $605 dollars
to have the transcript office produce them. I would not have been able
to order them if it hadn't been for the many donations that came in
from all over the country.
After reading through the transcript, I am in
absolute disbelief that the tax agents preferred to give answer on the stand
rather than to deal honestly with me at their office or in my home. CCRA has a
policy that no meeting is recorded but when it comes right down to it when they
instigate court action, they have to take the stand first where everything is
recorded and made public. I don't get it. The answers provided on the stand by
the tax agents would never have been admitted to on paper. Questions
contained in the transcript would have had the tax agents terminate
meetings with them.
Below is some questions and answers at the
cross-examination stage taken from the transcript.
Q =
Question
A =
Answer IN THE CRIMINAL DIVISION
OF THE
PROVINCIAL COURT OF
ALBERTA
R v.
McELHERAN
Jan. 8,
2001
First Tax Agent as Crown
Witness
Page 45
Q - "Ms. -- , is the
reference to what a person is to file, the T-1 general, within the embodiment of
the law of The Income Tax Act,...or is it found in the marginal
note?
A - "...I noted that the T-1
authorized form is in the marginal -- what I understand to be the marginal
notes."
Q - "So the T-1 is not found
in the law then?"
A - "No, not to my
knowledge."
Page 58
Q - "The document being the
General Income Tax Guide. -- does the guide have the force of
law?"
A -
"No...
Q - "So the guide -- in
clarification, the guide is not law?"
A -
"Right."
Q - "So in the section
specifically, [section 150 ITA] does it mention a T-1 as being the
return?"
A - "I believe no. I believe
it refers to a Return of Income.
Page 59
Q - "...what is the title of
the T-1?"
A - "Income Tax
Return."
Q - "Is that the same
wording as "Return of Income"?
A - "That would be different
wording."
Second Tax Agent as Crown
Witness
Page 67
Q - "...what was your
position?"
A - "I was a field
investigations officer."
Page 83
Q - "Is it ever practice of
yourself when you're serving a document to -- on a person, that you would
actually walk over to their mailbox and open it up and look
inside?"
A - "I might look in the
mailbox to see if there's a letter addressed to that individual there,...It's
possible."
Page 94
Q - "And in the embodiment
of the law, does it state a T-1 general is to be filed, yes or
no?"
A - "It doesn't specify the
T-1,..."
Page 95
Q - "And the act would
mention the T-1 as a prescribed or authorized form?"
A - "Not
necessarily."
Page 100
Q - "Does it [section
150 ITA] state a T-1 general is to be filed?"
A - "Not that I know of." Third Tax Agent as Crown
Witness
Page105
Q - "Can you explain your
job in detail?"
A - "I'm responsible for the
care and control of T-1 individual files as well as the maintenance of those
files."
Page 106
Q - "How long have you
worked in those offices?"
A - "Approximately 25
years."
Page 109
Q - "Do you totally
understand and know the purposes of C.C.R.A.?
A - "To administer The
Income Tax Act."
Q - "For what
purpose?"
A - The purpose of -- I'm
sorry, I can't answer that right now."
Q - "Do you know who
controls the C.C.R.A. collection of information and tax or the reasons they
insist on getting information?"
A -
"No."
The Judge found during the examination
of the second witness reasonable doubt and ruled the following in
part:
"...in my view, as I say, no reasonable jury properly instructed
could find beyond a reasonable doubt on the issue of service. As a result the
charge is dismissed."
It is my opinion that had there been a
jury, they would have found reasonable doubt on a lot more than just on the
issue of improper service of the "Notice to File" document.
The transcript is a good read and as I
said above, the tax agents would have never admitted these answers in a letter
or by taped meeting under any circumstance.
Those who have not yet ordered a copy of
the transcript can send an e-mail and request a copy. I am asking at least $50
dollars to cover the costs and postage to have it sent. THERE IS NO PROFIT AT
THIS PRICE.
As people need to know what is going on,
which is our duty, please forward this e-mail to all those oppressed by the
unbearable tax burden imposed upon us.
Just doing my part in "Standing on
Guard for Thee"
Kevin McElheran [EMAIL PROTECTED]
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