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FAISANT SUITE AU JUGEMENT DANS LA CAUSE ROULEAU-JONCAS

Pour vous permettre de comprendre la portée du jugement du juge Louis Crête, le MAC vous invite à une assemblée extraordinaire qui aura lieu mercredi le 13 décembre prochain à 19h00, au 3800 Bossuet (coin Sherbrooke).

Le 7 novembre dernier, le juge Louis Crête a rendu son jugement dans le recours collectif intenté par les requérants Michel Rouleau et Sylvie Joncas concernant les investissements dans les projets Etteloc (1992). Le juge a condamné la plupart des défendeurs à l’exception des procureurs généraux du Québec et du Canada. Notons que l’expert-comptable Normand Fortin se trouve parmi les défendeurs condamnés.

Le juge Crête a donc décidé qu’aucune faute n’avait été commise par les autorités fiscales. Il a par contre jugé que les demandeurs, par conséquent tous ceux qui ont investi dans les projets Etteloc, et les autres membres du groupe étaient responsables à 50% dans la cause civile... dont ils ont tous été victimes.

Monsieur Rouleau et Madame Joncas ont confié à leurs procureurs le mandat d'aller en appel car le jugement demeure silencieux sur une partie importante de la preuve; surtout la preuve qui a été faite pendant les trois mois d'audience, surtout la preuve concernant les fautes alléguées contre les autorités fiscales. Malgré que la cause ait été prise en délibéré pendant plus d’une année, les motifs du jugement ne sont pas étoffés et témoignent plutôt d’une vision réductrice de la preuve faite devant le juge. Trois juges de la Cour d’appel auront ainsi la lourde tâche de se pencher sur ce jugement très différent de ce que laissait entrevoir les rapports du Protecteur du Citoyen pour les investissements réalisés dans les années 1991 et 1992.

Venez nombreux car il s'agit d'un tournant important dans notre cause.

Sylvain Charron
Président

Etteloc Class Action: we are still waiting the ruling    

Please note that MAC's directors will not available between December 23rd, 2005 and January 9th, 2006. All of us at Mouvement Action Contribuables wish you Happy Holidays!

It is with great regret that we have been informed of the death of one of our most active members as he was responsible for the  MAC in the Quebec Region for many years.

Please note that MAC's directors will not available between December 23rd, 2004 and January 5th, 2005. All of us at Mouvement Action Contribuables wish you Happy Holidays!

Important Changes in the Federal Equity Law

Information Meetings:

The “Rouleau-Joncas” (Gr 2, Etteloc or Double-Edge) Class Action hearing will begin on Tuesday Sept 7, 2004 at 9:00 am, Room 11.11 in the Palais de Justice de Montreal, Superior Court (Civil Court), on Notre-Dame Street.

Welcome to MAC on this July 16 th date.

Please note the new address of the Mouvement Action Contribuables:
a/s Option consommateurs
2120, rue Sherbrooke Est, bureau 604
Montréal (Québec) H2K 1C3

Phone number :(514) 788-5054

Please take note that the Quebec telephone number will be discontinued as of March, 31rst 2004. We invite you to call the Montreal number at (514) 788-5054

The MAC members General Annual Assembly will be held on Monday March 29, 2004  at 7 PM at Buffet Antique located at 6086 Sherbrooke St, East  in Montreal.

Information sessions for R&D investors 1988-93

Mr. Lassonde's Motion has been denied by the Canadian Tax Court.  Mr. Lassonde intends to appeal to the Canadian Federal Court within the next 10 days. The taxpayers who wish to do so, may link their cause to Mr. Lassonde's appeal by mentionning it to the Court when asked to respond in their own case.

On September 5th , 2003, mister Vidal has served a motion to modify his class action suit to include as a defender, the accountants firm Harel-Drouin & Associates, as it was previously autorized by the Quebec Court of Appeal.

The case of  Mr. Lassonde has been heard during the whole week of August 11 to 15 inclusively.  Now, we have to wait for the ruling from the presiding judge in the next few months.

The Tax Motion presented by Mr. Normand Lassonde, will be heard by the Canadian Tax Court, starting Monday August 11 at 9.00 am at 500 Place d'Armes, Montreal, 18th floor. Il should last a few days. Please come support Mr. Lassonde.

We have just been informed by our webmaster that our website crashed 8 days ago. There is not much we can do about it. It will be rebuilt as soon as possible. Please bear with us!

The request will not be heard, as previously announced, on June 26-27. We have been informed that it will be heard sometime in early August. We will let you know the exact dates when confirmed.

Thanks to all members who supported the demonstration in Montreal, on April 12th. It was a success !

On April 17th of this year, Mr. Normand Lassonde, a Montreal Citizen, re-assessed for investments made in 1989 (SRET) has filed a motion to set aside assessments and interests due to excessive delays and oppression.  The motion will be heard by  the Canadian Tax Court.

Saturday, March 29,at 1:00 pm., we invite you to join us and demonstrate in front of the county offices of minister Guy Julien in Trois-Rivières or in front of the county offices of prime minister Bernard Landry in Varennes.

We just received word that the lawyer Jean-Maurice Gagné died on March 3rd after a couragous fight against cancer.

The Taxpayers Action Movement (MAC) has created a "WhistleBlower" telephone line.  We urge all governement employees, in particular, to denounce all tax abuses that they witness inside our governments.

Message for those who have been summoned to appear before the Canadian Tax Court

Taxpayers receiving a notice to appear at the Canadian Tax Court during the week of November 18, in Montreal, may check on the Government' site to see if their names are listed at :

Please take note that there will be a general assembly for the members of the Taxpayers Action Movement (MAC), Monday, November 4 th ,2002

Here is an article that appeared on "Cyberpress" on the Internet and also in La Presse .  It concerns the Taxpayers Action Movement who were voicing their distress in front of the Canadian Tax Court on Tuesday, October First.

Additionnal informations for the taxpayers who received a summation to appear before the  Canadian Tax Court

SPECIAL MESSAGE TO MEMBERS WHO RECEIVED A NOTICE TO APPEAR AT

Last August 19, the taxpayers made their choice of winners known to the grand public.

THE NAMES OF THE FINALISTS OF THE 2002 SCANDAL OF THE YEAR AWARD ARE PUBLISHED - (PDF file):

The members of the group "Me Jean-Maurice Gagné" who decided to appeal their objection case, following the jugment rendered in the case of   R. Mckeown  in the spring 2001, are now receiving a letter from the Canadian Tax Court.

Our meeting with the Minister of Revenue Qc and the sub-minister of Revenue went very well. We all agree, it seemed like they were really interested in our version of the facts. We did not come back with a promise from the Minister but he did say "that he did not meet us for nothing". We will keep you informed of the developments.

We will be meeting with the Minister of Revenue Qc, Tuesday, June 25 , in the morning , in Quebec city. We will inform you of the development as soon as possible.

Victory !  Etteloc, groups of 5 !

We have received a written confirmation that the Minister of Revenue Quebec will meet with us.

On may 30th, last day to file our income tax report, the Quebec Taxpayers had staged a "Quebec Tea Party" in memory of the famous "Boston Tea Party".  The members of the MAC are asking the prime Minister to correct the wrong that was done to them following their investments in R&D in Quebec.

On march 29, on Good Friday, some 500 members of the MAC , marched together in the streets of Montreal.  They are asking the Prine Minister to correct the wrong that was done to them for investing in R&D in Quebec.

The members of the group "Procom Fiscalité" will soon receive a letter of informations from S. Castonguay, before April 15, 2002.

Starting Point: Basilica Notre-Dame of Montreal, 110, Notre-Dame Street,Metro Station "Place D'Armes" at 10:30 am. The Taxpayers from the Quebec Region who would like to take a bus must register at our Quebec Telephone number, before Thursday March 28, at 11:00 O'clock am. at (418) 837-6514

Come one, come all, it is very important for our cause!

The accountant Firm HAREL DROUIN has asked permission to be heard by the Canada Supreme Court. The Quebec Court of Appeal had overturned the Superior Court and included the Firm in the lawsuit claiming damages and interests in this R&D project.

The Action Plan is taking form and you will be called soon by the group representatives to find out where you are needed. Please renew your membership as we will no longer return calls or answer emails from non-members.

The Quebec Court of Appeal has overuled the Superior Court and allowed the Accounting Firm "HAREL DROUIN" to be included in the Civil Court Class Action in the case of VIDAL. The jugment is available on the Court of Appeal website at Jugement de la Cour d'Appel du Québec dated January 11, 2002.

The Supreme Court of Canada has refused to hear the appeal in the case of Kimex/Globex (André Meese ). We will keep you informed of the different possibilities to be studied for the taxpayers of this group.

There will be an audition in the case of the Class Action : Jean-Guy Vidal on WEDNESDAY JANUARY 9TH 2002 AT 10:00AM at the Hall of Justice of Montréal, 17th floor, room 17.09. You are welcome to assist and support Mr. Vidal in his representation of the group.

"Please be informed that following the refusal of the Tax Court to move to strike several of Revenue Canada 's allegations in their defense, a vast consultation of all the partners in the Zuniq group former partnerships will be undertaken as soon as the tax authorities forward to us the CURRENT addresses of the partners still involved in fighting these assessments.

Since the addresses of the partnerswere registered in our data bank in 1993 and /or 1994 (at the time of the initial filing), a general mailing based on these would not have had maximum efficiency.

The Tax Court of Canada has heard our request in late November and has requested such information be given to us by Revenue Canada.

In this upcoming mail, we will give you a summary of where we stand right now and the various options we can take from now on. In the interval, we will remain well informed of the different steps taken by the Association and we will be involved in the pressure tactics of a political nature that it will put forward for a definite resolution of that global file.

To those who are presently receiving a statement of account from the ministries of Revenue with outrageous interests to pay, we are refering you to our message dated "July 04, 2000" in this news bulletin for our position in a similar matter. You will find all the information necessary to ask for a reduction of the interests the the chief of the appeals of the federal government.

Special Assembly for the members of Montreal South Shore on Wednesday, December 12, at 7:30 pm in Longueuil at La Fabrique St-François de Salle au 1545, Jacques Cartier East (near the P.Boucher hospital).

There will be a assembly for the members of the region of Granby Tuesday december 11, 2001 à 7:00 pm , in Granby, at: 1498, rue Principale (near the Restaurant "Le Plumet". Come one, come all!

Special assembly for the members of the North of Montreal on tuesday December 4, at 7:00 pm at the community center "A NOUS" located at 50, Thouin Street in Repentigny. Take the 40 est to Brien south to Notre-Dame and turn West on Notre-Dame to Thouin Street.

There will be a special assembly for the members of the region of Trois-Rivières on Monday, December 3rd, 2001 at 7:30 pm., at the Hall of the "Fédération des travailleuses et travailleurs du Québec. The address is : 7080 Marion blvd. in Trois-Rivières Ouest . For additional information please call our representative in Trois-Rivières at (819) 377-4383

There will be a special assembly on Saturday , November 24 at 1:00p.m. at the Centre de Plein Air de Lévis located at 65, Monseigneur Bourget, Lévis,QC. We are counting on your attendance ! If you have any question, please call (418) 837-6514

Here is the web site to find your federal representative

Here is the web site where you will find the informations concerning the Quebec representative in your area.

The members general annual assembly will be held on Monday, October 29 at 7:00 pm. Only active members will be permitted to attend. You may pay the membership ou join at the door. Another person may assist in a member's name provided that person has a written permission from the member.

We welcome you all !

Please be informed that we have recently sent a letter to both Ministers of Revenue (Canada and Quebec) asking to abolish all interests charged to the taxpayers in the R & D projects. We have also asked to meet with them. (to be followed)

To all taxpayers who are receiving letters from the Minister of Revenu Québec or Canada inviting them to end their Objections in the Groups of 5, namely "ETTELOC" 92-93, we transmit the following message:

The signing of this withdrawal concerning the objection in the cases of "ETTELOC" 92-93, does not affect in any way, your rights in the Class Action.

Nevertheless, if you must be reassured, we suggest that you add the following sentence next to your signature:" It is clear to me that this withdrawal does not affect my rights in the Class Action."

Please be aware that if you cancel your "Objection" the income tax debt will be due for payment immediately.

We invite you to read the request presented on July 24th, 2001, by S. Castonguay, in the Canadian Tax Court, on our web site.

The hearing will be held on July 24, 2001 in Montréal at: 500 Place d'Armes, 18th floor (Canadian Tax Court). The hearing will be presided by he Honorable Judge Garon, Chief Justice of Canada. The judge will not rule on the bench. A written judgment will be rendered at a later time. The hearing will be essentially on technical questions concerning the assessments. The Court opens at 9:30 am.

Message from Sylvain Castonguay:

The appellant in the case has decided to appeal the jugment of the Québec Cour of Appeal to the Supreme Court of Canada. All will depend on the approval of finnancial aid from the "Founds for Class Actions". We will keep you up to date on the case.

the Quebec Court of Appeal has rendered judgment in the case of Kimex/Globex. The Court of Appeal has confirmed the judgment of the Superior Court Judge Dalphond. We are in agreement that the Court of Appeal has erred in its appreciation of the requirements giving authorisation to a class action. Moreover, in its judgment, the Court of Appeal confirms the conclusions of the Superior Court which ,we humbly and respectfully submit, concludes unjustly on the character of the representative and by inference, to the whole group, without hearing full testimony of the representative on his own behalf. We are also in agreement, that the Superior Court contredicts itself when compared to a previous judgment rendered in the case of Rouleau/Joncas (Etteloc). We think this judgment should be appealed. We will morally support , any decision that the representative shall take in this case.

We have been informed by the representative of the group "Fonds de défense" that Mr.R.Mckeown will not appeal the ruling rendered by the Tax Court of Canada in the case of R.Mckeown vs The Queen. The members of the group will receive a letter from their lawyer explaining their options and consequences resulting from the recent ruling.

We have also been informed that the members of the group with Me Castonguay will also be receiving a letter informing them of his analysis of the situation.

• The Tax Court of Canada has ruled in the case of R.Mckeown against The Queen.
• We will study the ruling in the coming days.
• We will also ask the appellant's lawyer, Me Jean-Maurice Gagné, to comment on the ruling and we hope to be able to relay to you some of his analysis, in this case, in the coming weeks.
• In any event, as previously stated, all class actions undertaken against the Governments and the promoters ,to compensate the taxpayers for damages are following their course of action independently of any jugment in the Tax Court of Canada.

The Quebec Court of Appeal has heard the appeal in the case of Kimex/Globex as scheduled on February 19. We now wait for their ruling which we hope will be in the next coming months.

The Quebec Court of Appeal will hear the Appeal in the Class Action Case Kimex-Globex (André Meese, Appellant). The appeal will be heard at the Palais de Justice de Montréal,on Monday february 19 at 9:00 am in room 17.08. The appeal concerns de exclusion of the governments by the Québec Superior Court in the class action.

The Court of Appeal of Quebec will hear the appeal in the case of the Class Action of KIMEX/GLOBEX on February 19, 2001. In January 2000, the Quebec Superior Court had rendered judgment autorizing a class action against promotors and vendors but not against the governments. The appeal concerns the governments' part of the judgment.

If you choose to abandon your objection You will receive a letter confirming your decision Your account will but brought to date and definetely closed and the final amount due will be billed to you. You should then contact the agent assigned to you account and try to make an arrangement that you can live with.

POSITION OF THE ASSOCIATION ACAPDP-R&D

Investors in the groups of five called ETTELOC (or Double-Edge or Roy brothers) 92-93 are presently receiving la letter from Canada Customs and Revenue Agency (Revenue Canada). This letter is directly linked to the OBJECTIONS filed following the notices of assessment sent by both governments in 93 and 94. The OBJECTIONS were appealed and the Québec Income Tax Court ruled in favor of the Québec Government in October 1999. The plaintiffs did not appeal this ruling in the said Québec Court. In Québec, most investors had not received the claimed credits so there is no financial consequences in Québec. Not so in the case of the Federal Government as most of these credits were paid to the investors and many taxpayers waited for the ruling to pay the amounts claimed.

The Federal Governement is now sending a letter asking investors if they wish to pursue their OBJECTIONS in the Federal Tax Court or not. The Association has asked for a legal advice in this matter. We will inform our members of the different options that are available to them in time for the July 10 deadline.

On Thursday May 4, the Association met with 3 representatives from the Canada Customs and Revenue Agency (Revenue Canada).

We stressed the fact that the members of that group are worried since they have not heard any news from the federal government following the jugement rendered in the case of Fortin vs Revenue Quebec in October 1999.

We were then informed that the taxpayers should expect a letter stating the position of the federal government later on this month of early June.

We where also informed that the taxpayers should expect the full application of the law concerning interests charges on unpaid balances. If any measures are to be applied to ease the amounts they will have to be taken on an individual basis.

We will keep you posted on measures that can be applied as soon as we can.

The Quebec Superior Court has authorized another class action in the research and development projects between 1989-1993.

The FORGUES brothers have been authorized to represent the investors (around 1200) in a civil class action lawsuit for damages against promoters, vendors, resellers etc…and against both the federal and provincial governments (Quebec).

Mr.Meese has appealed the ruling authorizing in part, the class action in the case of Kimex-Globex. Indeed, the judge has excluded from the class action, the governements, an accountant firm and a law firm. The Quebec Court of Appeal will have to hear this case before the class action can begin.

The Association of taxpayers who invested in projects of R&D has called a Press Conference on TUESDAY FEBRUARY 8, AT 10:00 A.M. The press conference will be held at: CENTRE SAINT-PIERRE : 1212 RUE PANET, MONTREAL (QC)ROOM 201. Members are welcome to attend. We will bring the journalists up to date on the different court actions and Mr. André Meese will be announcing his decision concerning the recent ruling in the case of KIMEX-GLOBEX class action.

Investors involved in groups of 5 NOT included in the project Etteloc (around 300 persons) should start receiving letters from the minister of finance. This letter is informing them that the Québec Income Tax Court has ruled in favor of the government in the case of Etteloc following their OBJECTION for tax credits refused in 1992. The letters are signed by Me Brazini, who is responsible for this project. The letter is considered a first step response to the OBJECTIONS delivered to the Chief of Appeals in 1994. (Administrative response) This group of investors has 90 days to appeal this administrative ruling, which in doing so will take them to the next step, the judiciary one. (A judge will hear the objection) At this stage, we strongly recommend you get a professional advice on whether to proceed or not. Investors, who feel that their group of 5 was very DIFFERENT than those in ETTELOC, should do so. You may contact the firm Renaud/Brodeur who handled the case of Etteloc, as they have a good knowledge of the situation before deciding. But we do not have any agreement with the firm and one is totally free to choose any lawyer to get this advice.

The Court has allowed the plaintiff, Mr.André Meese,to institute a class action against vendors and promotors but not against the professionals involved and the governments.

Mr. André Meese has 30 days to appeal, which we hope he will. With all due respect for the honorable justice Dalphond, the judgement should be appealed. It contains,in our humble opinion, errors in law and has many contradictions.

WHAT SHOULD YOU EXPECT ?

• Mr. Meese has until Jan 15, 2000 to decide for an appeal
• If he does, that should take a year at least for the Court of Appeal to rule.
• Then, the case goes back to the Superior Court to begin.

We suggest you keep all papers relating to your investments in a safe place for when the time comes, you will need them to claim your share of money if the case is won by the the investors in R&D.

The income tax court of Quebec has ruled that the investors in the groups of 5 called "ETTELOC" or "DOUBLE EDGE" or FRERES ROY are not allowed the income tax credits claimed during the year 1992-93. We want to remind the members that this ruling has no incidence on the CLASS ACTION, which is presently before the Superior Court.

We also want to inform the members that Renaud/Brodeurs, the lawyers representing the investors are suggesting that appealing the ruling would be a waste of money for the r&d investors. But if some investors feel that their case is different than the 3 that were chosen to be heard by the court, they may file their own defence. Renaud/Brodeur will analyse your case and tell you if you do have a case. If, not, the lawyers will close your file for 15,00$ which we feel , is quite reasonable.

WE MUST INFORM you that, you may expect to receive a notice of assessment from Quebec, if you owned money in 1992 Etteloc,if there is no appeal. Also, we have been informed that, the Federal Government is expected to send some kind of notice giving you the opportunity to file an appeal in the federal court or 30 days to explain your case. If not, one must expect to receive a notice to pay the amount owned.

The action in autorization to institute a class action in the case of the FORGUES brothers in the name of the investors is now being heard in the Palais de Justice de Montréal in room 8.117(8th floor). The case is being heard all through the week of October 12,13,14 and 15. You are invited to assist. The proceedings start at 09:30h in the morning.

Case: R.Mckeown vs. The Queen

The oral pleading of the case will be held as announced previously during the month of October 1999(Canadian Taxation Court,at the Palais de Justice of Montreal).

You will find the list of all the members of parliament at the site of the Members of Parliament. Make yourself known to your representative in your region.

We have had confirmation today from the person in charge of these cases in the Government that returning the money to those who had paid the GST in these groups of 5 will be on the agenda in the next month. We were told that it is not as simple as one may think. Each case must be reviewed properly in order to trace the amounts paid and to retrace the taxpayer who got the bill in the first place. Also, they must find out if others in each concerned groups had repaid their part to the person in each group who has received the first bill etc... We were also told that only a small minority of taxpayers had paid the GST. It does seem, once again, that patience must prevail.

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