-----Original Message-----
From: The McElheran's [klmc@cadvision.com]
Sent: Wednesday, January 10, 2001 11:19 PM
Subject: UPDATE: Failing to File Goes to Trial - CHARGE THROWN OUT !!

The Charge of failing to file a tax return was thrown out by the Judge at the cross-examination stage. The Crown produced 3 witnesses, one of which they flew in from the Winnipeg Tax Office.

I was able to crack their case against me presenting NO DEFENCE ARGUMENTS. Reasonable doubt was established at the cross-examination stage, just 2 hours into the trial.

The first Crown Witness established and declared to the Court that:

1.  The "embodiment" of section 150 the Income Tax Act DOES NOT DECLARE THAT A  "T-1 GENERAL" IS THE FORM TO FILE.

3. That the Witness did not look into answering my questions as this would mean she would have to do some investigating and risk losing her paycheck.

4. That she had never seen a copy of the original Statute at Large of the Income Tax Act.

5.  She did not know the hierarchy of the private Canada Customs and Revenue Agency

6. She did not know "who" the CCRA officially was other than their title.

The Second Witness established that:

1.  He swore in his Affidavit testimony that he served the Notice to File a Return by personally handing it to me and then admitted that he may have put it in the mail box.

2.  He did not know "who" the CCRA officially was other than their title.

The Third Witness whom the Crown flew in from Winnipeg, had worked for the tax department for 25 years. She established that:

1.  She had no idea "who" the hierarchy was of CCRA.

2.  That the filing system they had was not 100% fool proof.

3.  She had no idea what purposes and intent the Income Tax Act was implemented for.

4.  She then had a serious brain lapse and was looking sick.  I stopped the questions. 

Questioning the Crown Witnesses took the whole day with the Judge dismissing their charge based on "reasonable doubt" to which I came back on the next sentence and made application for costs against the Crown. The Crown did not object and the Judge allowed the arguments for cost for the next day.

The next day I presented a 10 page speech into the record for cost and reasons for inquiry into the tax "flow" providing case law and grounds. The Crown argued their reasons and the Judge wrote up his discussion over lunch time.

The Judge came back and said that the Provincial Court does have jurisdiction to award costs. However, would not allow me to claim against the Crown. He did not touch on any of the serious reasons for ordering an inquiry and said that he did not have the jurisdiction to do that.

So there you have it folks. This case against me started November 22, 1998 with over 15 appearances before coming to trial. Hundreds of hours went into research and preparing documents to which a lawyer would have charged at least 20 - 30 thousand dollars for. (Which I spoke into the record). No lawyer would have ever prepared the documents as were submitted into the court as defence arguments.

The transcripts are a must for anyone facing tax charges before the Court or simply to see for their own eyes that not only has no one seen the official tax law but they also do not know how to administer the unofficial law they have. I do not have a copy of the transcripts as I do not have the funds to purchase them. I am assuming the cost to be at $600 dollars to have the court provide them.

Please donate to the cause so that these and other transcripts can be purchased and used.

I would like to extend a special thank you for all those who drove and flew to Calgary to see this trial from as far as Victoria throgh to Manitoba. It touched my heart to see so many pulling for this case.

Just doing my part in "Standing on Guard for thee" 

Kevin McElheran   klmc@cadvision.com

P.S. The Calgary Herald interviewed me 2 1/2 weeks ago and did not print anything. The media did not even show up for trial. PEOPLE, GET THE TRANSCRIPTS and you will know why not a word of this will hit the main stream newspapers.

To read background details of Kevin McElheran''s of Failing To File Charge click here ...

To read part of the transcript of January 10, 2001 click here ...

The Crown Appeals Kevin McElheran''s of Failing To File Charge, scheduled for Friday, April 16th, 10:00 AM in Calgary.  Details click here ...

To read Kevin McElheran's February 3, 2001 communication re: Vern Brewer click here ...