Will Canada Revenue Agency investigate lawyer’s transfer of 1 million to a phoney client?

Will Canada Revenue Agency take on Big Law?

by Donald Best, former Sergeant, Detective, Toronto Police

Canada Revenue Agency (‘CRA’) recently announced that it has launched dozens of investigations into offshore monies that surfaced in the Panama Papers leak. (Toronto Star news article here)

The agency says it has “upped its game” in going after the money-laundering, tax-fraud crowd with a half-a-billion dollar budget increase aimed squarely at funding such investigations.

I wonder if the CRA will shy away from investigating big Bay Street law firms – given that everybody knows that without corrupt lawyers and accountants, tax-fraud and money-laundering would be severely obstructed for most of the offshore monied class.

Considering that a recent Global Witness ‘cold-call’ undercover investigation showed that fully 25% of big city lawyers are willing to money-launder, we can safely assume that a much higher percentage of lawyers would do the dirty deed for their known and trusted client base.

Unless the Canada Revenue Agency is willing to take on Big Law, their investigations will only yield low hanging fruit – little guys.

So in the spirit of Canadians cooperating with the Canada Revenue Agency to lower all our tax pressures, I offer the following set of circumstances that can easily be proven through documents already filed as evidence before the courts. CRA investigators and my readers shouldn’t believe anything I say though… they should examine the evidence and make up their own minds.

Money laundering question: Where did the million dollars go?

Big Law Firm lawyers Gerald Ranking – Lorne Silver knew Ranking’s purported client did not exist.

Toronto lawyer Gerald Ranking and his Fasken Martineau DuMoulin LLP law firm were paid over a million dollars in court costs during the Nelson Barbados Group vs Cox civil lawsuit – in trust for their purported client, ‘PricewaterhouseCoopers East Caribbean Firm’.

Only one little problem: Gerald Ranking, Faskens and co-counsel Lorne Silver knew that the Ranking’s client was a phoney non-entity that does not, and did not, exist at any time.

The use of a fraudulent, non-existant business entity for financial transactions is a recognized badge of fraud and money-laundering.

While Gerald Ranking’s use of a phoney client and non-existent business entity offered his real clients some measure of protection if the civil suit was lost, it created problems when the court ordered payments to the phoney non-existent business. By definition, a phoney non-existent business cannot have a bank account.

During the Nelson Barbados Group Ltd. civil case, about a million dollars in costs was paid to Faskens and Ranking in trust for their fraudulent non-existent ‘client’. So where did Faskens and Ranking transfer the money received ‘in trust’ for their phoney client?

The one thing we do know about where the money went is that it was never deposited into any bank account in the name ‘PricewaterhouseCoopers East Caribbean Firm’ as the court ordered.

How did Fasken and Ranking work around the currency laws of Barbados, applicable income tax laws and other legal problems that must have arisen when transferring a million dollars the court ordered paid to a non-existent, phoney, fraudulent non-entity?

That, as they say, is an excellent question that is certainly worthy of consideration by the courts, Canada Revenue Agency, the Law Society of Upper Canada and by ordinary Canadians.

Here’s where CRA and my readers can find the sworn and filed court evidence to investigate and decide this matter for themselves:

September 17, 2015 – Why did Fasken Martineau lawyer Gerald Ranking not submit costs to the Supreme Court of Canada?

September 20, 2014 – Lawsuit Claim: Faskens lawyer Gerald Ranking knowingly represented a phoney business entity, lied to the Supreme Court of Canada.

March 27, 2016 – Anonymous Companies: Global Witness undercover investigation shows 25% of lawyers will money launder.

Let me make it quite clear: Lawyer Gerald Ranking of the large Canadian law firm Fasken Martineau DuMoulin, knowingly lied to the Superior Court of Ontario, the Appeal Court of Ontario and to the Supreme Court of Canada. Starting in 2007, Ranking falsely claimed that his purported client ‘Pricewaterhouse Coopers East Caribbean Firm’ was a business legitimately registered with the Government of Barbados. That was a lie in 2007, and it continues to be a lie.

Ranking and his witness maintained that lie for years, even in the face of irrefutable evidence to the contrary. In January of 2013, Ranking even sought to reinforce the lie by fraudulently reading into the court record deliberately false renditions of Barbados government records. The evidence to support all this is filed with the courts, and is available here at DonaldBest.ca.

Fasken Martineau DuMoulin lawyer Gerald Ranking is a liar. His actions were unethical and illegal. He lied to the Supreme Court of Canada.

 

Further… there is the question of the million dollars paid into Ranking’s trust account for a non-existent, fraudulent client that could not have possibly had a bank account.

And the money ended up where?

Clear enough? Good!

 

Ontario’s Bay Street Cabal and law society circle the wagons to protect judge; Ignoring conflicts of interest and the public trust – #2 in a Series

Law Society of Upper Canada sides with Judge over misconduct some lawyers call “disgusting”, “reprehensible”, “worthy of removal from the bench.”

Surrounded by Law Society Benchers, newly elected Treasurer, Paul B. Schabas (centre), chairs his first meeting.

Our first article in this series exposed how Ontario Superior Court Justice J. Bryan Shaughnessy hired a conflicted lawyer to represent him in an ongoing Judicial Review of a Canadian Judicial Council decision about Justice Shaughnessy.*

Law Society of Upper Canada senior bencher Peter C. Wardle is Justice Shaughnessy’s new attorney. However, in a closely related matter Wardle also represented two lawyers who are almost certain to be called as primary witnesses in a CJC investigation or public inquiry into allegations of serious misconduct against Justice Shaughnessy.**

Of the over 50,000 licensed lawyers in Ontario, Justice Shaughnessy just happens to be represented by Mr. Wardle – the only lawyer in Canada who:

  1. represented two important witnesses to the judge’s misconduct in a closely associated legal matter, and,
  2. represented eleven high profile law firms and lawyers (including the current Treasurer of the law society) in the same closely related matter, and,
  3. is a senior bencher of the Law Society of Upper Canada (‘LSUC’) – the regulator of all lawyers and paralegals in the province that has been extensively involved in this very series of legal actions, and,
  4. works closely with LawPRO, the law society’s company insuring lawyers in Ontario that is also involved in legal matters closely associated with the current Judicial Review.

Senior bencher Peter Wardle represented lawyers Gerald Ranking and Lorne Silver during a civil law suit launched in July, 2014 by former Toronto Police Sergeant (Detective) Donald Best. Wardle represented a total of 11 lawyers and law firms in that lawsuit, including some of Canada’s largest Bay Street law firms. (Best was forced to discontinue that lawsuit in 2015 when he could not pay hundreds of thousands of dollars in court costs previously awarded against him on the basis of false testimony by Ranking and Silver.***)

The Law Society of Upper Canada and its insurance company LawPRO have been following this series of actions in the courts since at least 2009, and became even more involved in 2014 when Donald Best sued lawyers Gerald Ranking, Lorne Silver, bencher Paul Schabas and other people and entities who acted in the civil lawsuit that saw Best maliciously convicted of contempt of court and sentenced to prison upon provably fabricated and false evidence.

Paul Schabas

Today, Paul Schabas is law society’s highest elected official, the Treasurer. Schabas and his Blakes law firm appeared extensively before Justice Shaughnessy on the Best legal cases and acted in concert with lawyers Ranking and Silver during many motions and submissions against Best and his company.

As a senior bencher, Peter C. Wardle is an elite on the inside of the law society. He regularly acts for the law society’s LawPRO lawyer insurance arm and probably did so during Donald Best’s civil lawsuit against Ranking, Silver and Schabas. He serves on internal committees and often works directly with Treasurer Paul Schabas.

Wardle undoubtedly gained privileged, insider information about the case and about Justice Shaughnessy’s actions during the case, from his clients Ranking, Silver and Schabas. Wardle also likely gained similar insider information about the case that he obtained formally or informally as a direct result of his position as senior bencher and/or his relationship working with LawPRO.

Many persons find this arrangement and the relationship between the Law Society of Upper Canada, LSUC senior management, LawPRO insurance, Bay Street law firms and Justice Shaughnessy, to be all too cozy.

Who is looking after the public trust and the broader interests of lawyers in Ontario in this Judicial Review of the Canadian Judicial Council? With these potential and real conflicts of interest, both ordinary citizens and lawyers I’ve spoken with have little confidence that the Law Society of Upper Canada is doing anything other than circling the wagons to protect a judge facing strong – even irrefutable – evidence of serious misconduct.

The question is asked by many:

Are the law society’s actions in this judicial review being driven by the broad public and professional interests… or, are the law society’s actions more closely aligned with the personal agendas of the involved LSUC senior leadership and Bay Street law firms?

Big Law Firm lawyers Gerald Ranking (left), Lorne Silver & Justice J. Bryan Shaughnessy

Lawyers Gerald Ranking and Lorne Silver are witnesses to Justice Shaughnessy’s serious misconduct

Gerald Ranking and Lorne Silver are connected to Justice Shaughnessy’s misconduct through a series of civil court actions involving Donald Best, and due to their presence with Justice Shaughnessy on May 3, 2013 during at least some parts of the judicial misconduct.

The lawyers were also involved in a previous incident during the same civil case where Justice Shaughnessy backdated a court order for them on November 12, 2009 – backdated ten days to November 2, 2009.****

Here is a basic summary of what lawyers Ranking and Silver witnessed and may have witnessed during Justice Shaughnessy’s misconduct on May 3, 2013:

  • On May 3, 2013, both Ranking and Silver were present in court and witnessed Justice Shaughnessy declare (on the transcript) that he would not set aside his January 15, 2010 conviction of self-represented litigant Donald Best for contempt of court. Justice Shaughnessy ordered that the stay on his original January 15, 2010 warrant for the arrest and imprisonment of Donald Best would now be lifted, and that Best would be taken to prison to serve his 3 month sentence according to Justice Shaughnessy’s January 15, 2010 warrant of committal and court order.
  • Ranking and Silver also witnessed Justice Shaughnessy order that Best was not to have input into any court order to be made on that day May 3rd 2013 and that Ranking and Silver would prepare an order for Justice Shaughnessy.
  • Ranking and Silver also witnessed the judge order that Donald Best was never again to be brought before him, and that some other judge must deal with Best in the future.
  • Ranking and Silver witnessed that court ended, the judge left and then the court staff packed up and left. Court Police allowed Donald Best 10 minutes to pack up, after which he was taken in handcuffs to the basement cells and then to prison.
  • After court had finished on May 3, 2013 and Donald Best had been taken away to serve his three-month sentence, Justice Shaughnessy went to a backroom and secretly signed a new and secret warrant of committal that increased the Best’s prison time by a month. Justice Shaughnessy did this off the court record, out of court, without telling the self-represented prisoner and without placing the new warrant of committal or any mention of it or the increased sentence into the court record. This was all contrary to the sentence and order the judge himself delivered earlier in court on the record.
  • The judge gave the only copy of the new warrant to prison authorities after ordering that Best was not to have knowledge of the creation of the court order.
  • As secretly planned and arranged by Justice Shaughnessy, Best only discovered the increased sentence when informed by authorities at the prison.

The above shows that lawyers Ranking and Silver are, at the very least, important witnesses to parts of Justice Shaughnessy’s misconduct on May 3, 2013 – raising questions about conflicts of interest now that Peter C. Wardle is representing Justice Shaughnessy.

Complicating the conflicts of interest even further, lawyers Gerald Ranking and Lorne Silver may not be just witnesses. Court transcripts indicate it is also possible that these lawyers assisted Justice Shaughnessy in carrying out his judicial misconduct.

Details on the Gerald Ranking and Lorne Silver story are coming next week.

New Series: Abandoning Public Trust: Conflicts of Interest by Ontario’s legal profession

The series…

Part 1: Justice Bryan Shaughnessy chooses conflicted lawyer as personal counsel in Judicial Review.

Part 2: Ontario’s Bay Street Cabal and law society circle the wagons to protect judge; Ignoring conflicts of interest and the public trust.

Part 3: Did Lawyers Ranking and Silver know of Justice Shaughnessy’s intentions and actions? Did they assist in his judicial misconduct?

Part 4: Should conflicted lawyer Peter C. Wardle resign from representing Justice J. Bryan Shaughnessy?

Part 5: Abandoning the Public Interest. When Canada’s legal profession circles the wagons to save club members, who looks after the interests of Canadians?

Part 6: Previous incident – How Justice Shaughnessy backdated a court order for lawyers Gerald Ranking and Lorne Silver.

… Additional articles in this series will be added later.

Notes

*  Justice Bryan Shaughnessy chooses conflicted lawyer as personal counsel in Judicial Review.

**  Federal Court refuses to release judge from Judicial Review of Misconduct Complaint

*** Best secretly and legally recorded phone call with lying lawyers Gerald Ranking and Lorne Silver

**** Details and court exhibits coming in Part 6 – Previous incident – How Justice Shaughnessy backdated a court order for lawyers Gerald Ranking and Lorne Silver.

 

An excellent truth by Toronto lawyer Omar Ha-Redeye

“Lawyers are important beyond just practicing law. And although our contributions to society are not always fully cherished or appreciated, these gains cannot be simplified to analyses of too many or too few.”

Lawyer Omar Ha-Redeye comments about whether Canadian law schools are turning out too many lawyers. (See SLAW – Canada’s online legal magazine.)

Toronto lawyer Omar Ha-Redeye

by Donald Best

Documenting the outrageous abuse heaped upon Canadians who are forced to represent themselves in court tends to focus people on the negative – because that is the truth of the situation in Canada at this moment.

That necessary focus, however, does not fairly indicate my appreciation of our legal system and my deep respect for those good people who do the best they can to deliver justice to Canadians within our flawed system.

Through my own experience of over forty years in public and private law enforcement in and around our courts, it has been my honour to meet and work with so many truly decent, dedicated lawyers and judges.

Canada has the worst legal system – except for all the others.

Although a handful of corrupt lawyers and police fabricated the false testimony that sent me to prison for 63 days in solitary confinement – and I often write about my case and post supporting evidence – I do not forget that without courageous and honest lawyers and judges, our way of life would collapse into chaos.

It would not take much effort to make Canada like so many countries where lawyers, judges and justice are bought and sold with money, violence, threats and other inducements. All it takes is a powerful and corrupt cartel – and regulators willing to look the other way “to avoid unpleasantness.”

And, individual lawyers who may have integrity but lack courage.

“Does Canada need more lawyers? Here’s what Omar Ha-Redeye says about this:

The utility of a legal education and training is not limited to the provision of legal services.

An understanding of our laws or at least how the system operates is indispensable in a countless number of jobs and industries, from business executives, private consulting, regulatory review, privacy compliance, public interest, just to name a few.

If the debate emerges out of the licensing problems that’s somewhat of a separate issue. I think legal training, i.e. work experience in some capacity, is also advantageous for the many non-professional roles which lawyers can play in our society.

Lawyers are important beyond just practicing law. And although our contributions to society are not always fully cherished or appreciated, these gains cannot be simplified to analyses of too many or too few.”

Omar Ha-Redeye Twitter: @OmarHaRedeye

Website: http://www.omarha-redeye.com

Ontario’s Law Society normalizing convicted pedophiles as lawyers

A Law Society Tribunal has once again approved a convicted and jailed pedophile to practice law in Ontario. Not only that, the Law Society of Upper Canada (LSUC) supported the pedophile’s application during the tribunal hearing, agreeing that he meets the ‘good character’ standard for licensing. (Tribunal’s decision is here 425kb pdf)

With this latest in a series of similar approvals, it is apparent that the licensing of pedophiles and other convicted criminals as lawyers is, effectively, LSUC policy. Has the law society turned down any pedophile yet? I haven’t been able to find such a case in the archives.

Lawyer had child-sex videos showing 5-year-olds

Pedophile lawyer Ronald Davidovic

This time the pedophile applicant was Canadian-born Ronald Ori Davidovic – who was a Florida lawyer in 2004 when he was arrested and convicted for possessing and viewing thousands of child-sex videos and photos where the victims were as young as five years old.

That’s right – Davidovic is excited by five-year-old children. For years while he was a Florida lawyer, he collected child sex videos showing pre-pubescent children being abused in sexual acts.

Sentenced to five years in prison, and released after three, Davidovic is permanently registered as a sex offender the United States, but now wants to practice law in Ontario.

The Law Society of Upper Canada just declared convicted pedophile Ronald Davidovic to be ‘of good character’ and gave him the approval and support he needs to be licensed – this despite a medical diagnosis that his risk of re-offending is as high as 8.4%. The phrase ‘compulsive magnetic attraction to child pornography’ appears in Davidovic’s medical record.

Pedophile lawyer John David Coon

Will the law society pay damages when a known compulsive pedophile attacks a child while serving in his capacity as a lawyer? It happened before when the law society licensed known pedophile John David Coon, who again attacked a child while performing his duties as a lawyer.

Not having learned its lesson, the Law Society continues to license other pedophile lawyers (see Martin Schultz) with little regard for the public safety or the reputation of the legal profession.

This time, Chair Raj Anand and member Jan Richardson crafted the tribunal’s decision. LSUC prosecutor Amanda Worley also supported the applicant Davidovic.

The one dissenting voice against the pro-pedophile lobby was Tribunal member and criminal defense lawyer Paul M. Cooper.

The backgrounds of the individual tribunal members make for an interesting study.     Read more

Cassels Brock law firm motto “A Law Unto Ourselves” under a bird of prey

What elitism. What arrogance. I couldn’t believe my eyes when I read Cassels Brock’s motto on the law firm’s website* at ‘student.casselsbrock.com‘ : “A Law Unto Ourselves”

As a reminder, here’s what the phrase means… “One who ignores laws or rules”

Law firm logo… or motorcycle gang tattoo?

The bird of prey logo looks like a biker’s tattoo. (Law firms’ birds of prey eat clients and their bank accounts, right? The logo and motto must be quite the inside joke at Cassels Brock.)

You just can’t make stuff like this up. It’s wild that a major Canadian law firm would choose and publish on their website such an offensive motto and bird of prey biker tattoo – er, logo. But they did.

Maybe it’s an insider thing for partners, lawyers and law students. Somehow, I don’t think that clients are supposed to know about the motto, the logo and how Cassels Brock truly views the legal profession, itself, or clients.

And right at the bottom of the page: © 2017 CASSELS BROCK & BLACKWELL LLP.

(And to the Cassels Brock management committee; there was no need to copyright the tattoo. Really, I guarantee no other professional law firm is going to steal it. Then again, these are probably the kind of people who block their lawyers and employees from visiting DonaldBest.ca. See: Major Toronto Law Firms block employee visits to DonaldBest.CA)

Senior Partner Lorne S. Silver lied to the court, fabricated evidence

Perhaps their “A Law Unto Ourselves” motto explains the corporate culture at the Cassels Brock law firm – a culture where a senior partner’s misconduct is ignored even when it entails criminal offenses like perjury, fabricating evidence and obstructing justice.

For instance, Cassels Brock senior partner Lorne S. Silver (above) fabricated evidence and lied to the court orally and in writing. He even took an interest in a young articling student and taught him how to lie to the court too.

But don’t take my word for it. Read the detailed articles, listen to the secretly made voice recordings, examine the evidence and court exhibits – and make up your own mind.  Read more

Does Canada’s justice system hold any hope for common citizens?

A reader asks: With so many elements of Canada’s legal infrastructures failing its citizens, do you think there is hope for any real recourse for common citizens?

by Donald Best, former Sergeant, Detective, Toronto Police

Dear ‘S’,

Thank you for your kind and supportive email.

At the moment there is no real access to justice for ordinary Canadians. It can be fairly said that never before in Canadian history have the people and the justice system been so far apart.

It could also be fairly said that the elites who crafted and run the system – both the lawyers and ex-lawyers now known as ‘judges’ – are completely divorced from the people.

The only question is what form the rebellion will take when it comes.

Increasingly I see a section of the population completely dismissing the justice system as irrelevant in any decision making process where they believe they have been wronged. There is also a realization that we have a class-based justice system where rule of law is scarcely remembered by the courts and not at all by the legal profession.

This is producing a dangerous undermining of the very foundations of Canadian society – and if not stopped will produce a society like many around the world, where the justice system is known as nothing but a corrupt and owned weapon of the upper-class elites.

When the Toronto Star can report without contradiction that the Law Society of Upper Canada covered up hundreds of cases where Ontario lawyers committed criminal offenses against their clients, little more need be said.

Yours truly,

Donald Best

Why over 100 lawyers refused to represent me, even as they acknowledged the validity of my case.

by Donald Best, former Sergeant, Detective, Toronto Police

by Donald Best, former Sergeant, Detective, Toronto Police

Why would no lawyer represent me? Read my latest guest column published at the National Self-Represented Litigants Project.

The Client most lawyers fear – and won’t represent at any price

Lawyer Andreas Kalogiannides talks about lawyers wearing suits

Lawyer Andreas Kalogiannides

Conformity.

by Donald Best, former Sergeant, Detective, Toronto Police

by Donald Best, former Sergeant, Detective, Toronto Police

Lawyers wear suits because that article of clothing is as much a uniform to them as my hat, badge and red-striped trousers were to me as a Patrol Sergeant with the Toronto Police.

Our friend Andreas Kalogiannides (photo above) has just discovered that he is a lawyer even without wearing a tie. Oh joy!

But as Andreas and his lawyer friends at TheRedline.ca will surely be informed by their more senior colleagues and the members of the Bay Street Cabal, such thoughts are dangerous and heretical.

Here’s what Andreas has to say:

The other week, I was putting on a suit for work; I had a client meeting in the afternoon and I was speaking on a legal panel that evening, and I wanted to look sharp.

But on this morning, I observed a new feeling that I hadn’t ever experienced: putting it on just didn’t feel right. This was a suit that I’d worn many times before; as I looked in the mirror to put on my tie, I felt that something was “off”. Like many feelings, it was hard to pin down at first. All I knew was that this was a new feeling and something wasn’t right. The feeling was of contradiction; conflict, even. After sitting with it for a while, I narrowed it down: I no longer needed to wear a suit in order to feel like, well…me.

… read the entire article at TheRedline.ca Suit of Armour: My Defence Against Judgement