Saskatoon Star Phoenix mentions Church in story.... tries to discourage faith...
> > Today in the Saskatoon Star Phoenix on page 5 is a half page editorial
> > on the tax protesters movement.
> > Kamsack, Sask, a fellow named Nagel and the Church of Ecumenical
> > Redemption International were front and centre in this story.
Doug Nagel, and I know him, is no minister for the Church I formed....
He is mixing God amd mammon against the advice of Christ
Also a devout Catholic who shuddered everytime he saw the facts..
He is not mentioned in the story as being with the Church but the Stuart
Leis notice was it is all valid as 176, 180, and 423 of their code hits
them like a hammer if you file the private information under duress all
rights reserved in Gods law
He has received no permission to use the name of the Church in a financial
matter from our Ecclesia whatsoever and as you read you will see he never
I also know Gaivin quite well and he is justifiably anti church as of his
catholic upbringing and even though he wanted me to help him decided to go
to the witches tit to see if he could get her to give sweet milk,,,,I told
him it was going to be sour but his argument skills got the best of the
agreement process that Christ advises us to use.. *very smart man btw*....
just jaded over religion.. cant blame him either...
If you do not file a private information against them under protest of
threat duress and intimidation and ensure the validity of the JP who stamps
it and set the array of the court by opening with a bible and asking the
judge if he accepts the offer of her majesties law,,,,, they assume your a
masochist and like the abuse..
Have any of these gurus done this.........not to my knowledge.....they just
try to use god as an excuse and then violate his first commandment in the
Doug knows better as he was on my email list once.....I will be contacting
the Newspaper to ask them why they equate sincere faith as being a scam...
we were on the Radio in Saskatoon in 2006.. I have included a clip of that for
all of you....
Saskatoon Star Phoenix article
Regina Leader Post article
A look at taxes, God and punctuation
Barb Pacholik, Leader-Post
Published: Friday, January 11, 2008
The words spring forth like a sermon from the pulpit.
*"His saving grace has redeemed us from the charge of any debt as a debtor
to any claim." *
It continues: *"We as living flesh and blood, man and woman ... can only
provide you with a true credit to settle and close this account as we are
not debtors and do not deal in debt to discharge matters as that would be
serving another master, the debtor (SATAN), and we are bound and washed of
debt by the blood of our Lord Jesus Christ who has redeemed us of all debt."
This is no scripture reading, but the argument advanced by two Saskatchewan
pensioners going through bankruptcy, as contained in a frank court judgment.
[image: Dougl Nagel in front of the Provinical courthouse on Smith Street in
Don Healy, Leader-Post
The bankruptcy registrar was less than moved by their bid to bring the Lord
into something as worldly as taxes. The registrar had clearly heard the
arguments -- or some variation on them -- before.
"This discharge hearing involves another tragic story of bankrupts, who are
senior citizens, being drawn into the belief that they are not subject to
the payment of income tax," then-bankruptcy registrar (and now Court of
Queen's Bench Justice) Maurice Herauf said in his ruling from last summer.
The Saskatoon couple had made some investments that generated significant
tax consequences -- totalling $205,212 in penalties and interest -- and
resulting in their bankruptcy.
They didn't stop at God in trying to sidestep the debt. They filed a
"Apparently it is the bankrupts' contention that, as citizens of Canada,
they are entitled to a pro-rated share of the value of Canada which can be
set off against the 'alleged' debt owing to the objecting creditor," states
the registrar's ruling. He was unequivocal in his assessment of the
"I need add nothing further to this brief recitation of the bankrupts'
misguided beliefs. It is pure unadulterated rubbish!" Herauf stated, even
going so far as to end on an exclamation point, a rarity in often dry
bankruptcy case law.
Yet that exclamation point seems only right in this tale of tax dodgers,
God, and punctuation.
** * * *
For about a decade, a group of people have been taking to the Saskatchewan
courts in defiance of Benjamin Franklin's assertion that, "in this world
nothing is certain but death and taxes."
Death, yes, but taxes?
Perhaps even more surprising is their persistence despite mounting legal
losses over those years and the tireless efforts of Canada's Taxman to force
the anti-taxers, de-taxers, sovereign citizens, patriots or individuals --
not everyone uses the same handle or defence -- to pay up.
Five years ago, a man was convicted in a Kindersley courtroom on tax charges
after failing to convince a judge that the Income Tax Act was a fraud
perpetrated by a treasonous government through the use of birth
certificates. In 2006, that same man, then 62, was going through bankruptcy
because of unpaid taxes spanning six taxation years.
Though small in number, the tax protesters consume a lot of the court's time
with challenges to everything from the jurisdiction of the judge to the
credentials of the prosecutor.
In one recent case, the judge turned down requests for personal information
about the prosecutor, the justice of the peace who signed a document laying
the charges, and Canada Revenue Agency (CRA) employees. Likewise, he said
the accused had no right to obtain items clearly "irrelevant or absurd,"
including a copy of the 'Maritime Contract,' letters patent authorizing the
prosecutor to represent Her Majesty the Queen, and time sheets and travel
records of CRA agents.
Like well-versed lawyers, some accused will cite cases, although the
relevance is sometimes as obscure as the law being used. The Magna Carta --
that 13th-century treatise credited with paving the way to common and
constitutional law -- usually figures prominently. (Its signatory, King John
of England, is also credited with imposing the first income tax.) Phrases
like "sovereign citizens," "natural person," and "the man" pepper the
arguments, along with references to Admiralty Law. Judges have struggled to
grasp what seems so obvious to those making the arguments.
When asked for his plea on charges of failing to file tax returns, an Alida
man replied "non assumpsit by way of confession and avoidance in an answer
and defence that's before you." The judge entered a not-guilty plea on his
And then there's the whole punctuation thing. In some cases, names on legal
documents are liberally sprinkled with dashes and full colons. So, for
example, John Doe becomes Jonathan-Jacob-Joseph: Doe. And for good measure,
it should probably be in all capitals and written in red ink, as mentioned
in the copyright notices for people's names taken out in some Saskatchewan
Debbie Johnson, the CRA's spokeswoman in Regina, says the national agency
first became aware of this new breed of tax dodger in the late 1990s when
they held seminars about their beliefs and tactics, possibly following the
lead of similar U.S. groups. Then the "non-filer" cases began trickling into
the courts, starting in B.C. and heading east.
"They kind of got the ball rolling in Saskatchewan," says Johnson.
Regina hosted the first Saskatchewan meeting by the Canadian De-Tax Group in
1999. The local contact was a White City man who was fined $30,000 three
years later on tax charges after falling $66,684 in arrears. During
sentencing, he repeatedly told the frustrated judge, "I am requesting
closure; that you close this account immediately and release and deliver the
product to me in exchange." Asked how much time he needed to file his tax
forms, he replied "as a senior preferred stockholder of Canada, I will have
to ask my employees in every government to prepare a detailed accounting."
One of the De-Tax Group founders was a B.C. man who went by the name Sir
Laurence Leupol. But the CRA maintains there are no loopholes. (And Leupol,
himself, was eventually fined for failing to file his income tax returns.)
Once the cases started surfacing, the CRA took the unusual step of issuing
information to debunk what it calls "tax myths" and state unequivocally that
income tax is not voluntary; it is constitutional; you must pay up whether
or not you are a "natural person" or an "artificial person"; and there is no
such thing as a GST-exemption card.
"There's been many angles that they've tried to use," says Johnson. They've
included the assertion that one can opt out of paying tax, that the income
tax act doesn't exist, or that it existed and was repealed, and, in the
early days, there were attempts to pay in pesos instead of Canadian dollars.
(They argued a dollar sign without two lines through it denoted a peso.)
"There's a flavour of the week. As soon as one gets shot down in court they
seem to come up with something new," says Johnson. More recently, the CRA
has seen some who mix religion with the law.
"A number of these Saskatchewan individuals claim to belong to what they
call the Church of Ecumenical Redemption," says Johnson. An "ecclesiastical
notice" placed in Kamsack's newspaper said members of the Church of
Ecumenical Redemption had an agreement which includes "free passage in a
private auto for performing all ministerial functions without need of a
commercial licence or registration."
Another tactic has seen lawsuits launched against CRA officials, including
"My crime was for brainwashing the citizens of Saskatchewan," she chuckles.
The suit was dismissed, with the judge saying, "the court is not the forum
to stage a tax protest."
Johnson says generally, if someone fails to file their income tax, the CRA
sends out letters, followed by phone calls and most people comply before it
gets to the courts. But these cases tend to follow a different pattern.
"The one common thread is that there is no co-operation, so you are pretty
much guaranteed it's going to end up in a trial," says Johnson.
"The fortunate thing for us and the taxpayers at large is there are so few
people doing this," she adds.
* * * * *
From Doug Nagel's standpoint (or Douglas-Martin: Nagel as it has appeared in
some documents), that's only because not everyone understands the nuances of
"The public must be aware of what's taking place," he says as he speaks
about "ambiguities" in and "purported copies" of the Income Tax Act,
"private contracts in the man or woman," and case law he believes shows the
provincial court has no jurisdiction over federal acts.
Asked about the unusual punctuation in names, Nagel says it "really isn't
important." But he adds the key is capital letters, since commerce, like
income tax, is dealt with in capital letters.
To be clear, Nagel says emphatically that he is not a "de-taxer."
"I don't have any relationship with persons in a de-tax group or anything
else." However, the Regina senior's name has cropped up in a number of tax
protest cases, as an adviser, potential witness or assistant preparing and
"Do I have an interest, and do I do work for individuals that have been in
court? Yes I do," he says, conceding later that he and those in the de-tax
movement may advance similar arguments at times.
Nagel's efforts to play an active role in cases have been frowned upon by
The latest case is Gaivin Lemieux, a 44-year-old Alida farmer and
businessman fined $5,000 in November after he was convicted at trial of
failing to file tax returns. Lemieux has launched an appeal.
In his ruling, Judge James Benison noted the cover page of a document filed
in the case read "fuctum" rather than the proper legal term "factum."
Benison gave Lemieux the benefit of the doubt that it was a misspelling and
not an effort to be offensive or disrespectful. But the judge had no doubts
about who had prepared the document -- Nagel, whom the judge had earlier
barred from representing Lemieux.
Similarly, in the bankrupt seniors' case, Herauf also refused to allow Nagel
-- identified in letters as "accountant, agent and authorized
representative" -- to appear on their behalf.
The rejection stems from an injunction imposed by the Court of Queen's Bench
in November 2002. Obtained by the Law Society of Saskatchewan, the court's
order prevents Nagel from "practising at the bar of any court of civil or
criminal jurisdiction in Saskatchewan."
Nagel still bristles at the suggestion he was practising law without a
licence. "I was practising forensic accounting to take and expose the
issues." The 76-year-old says he has four decades of practical and field
experience operating an accounting company -- "you can't get that training
in any university or any school" -- but no degree. His last 13 years have
been for "special work for people in financial difficulty."
The injunction hasn't stopped Nagel from doing research for and consulting
with those who seek his services. His fee is $85 an hour for "active time."
In the 1990s, Nagel was known for doing battle in the courts over bank
interest charges. Then in the early 2000s, he was linked to a group of
farmers challenging the Canadian Wheat Board's monopoly on wheat and barley
exports. These days, he finds himself up against the Canada Revenue Agency.
He lists a half-dozen cases on which he's assisted.
Nagel says when he takes on clients, his first question is: "Is it your
desire to follow the acts of Parliament or the legislatures? If the answer
is 'no' I cannot do any work for them."
Lemieux met Nagel during the Wheat Board legal skirmish. He echoes Nagel in
saying he's aligned with no anti-tax group and simply wants to follow the
At the heart of the issue for both men is exactly what is the law? They
speak of futile efforts to get certified copies of the Income Tax Act. They
can get privately published copies, but they have disclaimers that read "not
responsible for errors or omissions." Both are convinced - based on their
research - that the Income Tax Act never received royal assent by
"Is it a fact this is what Ottawa passed?" asks Nagel.
Lemieux goes further. "It's more than a discrepancy. I'm not scared to say
it's a conspiracy. It's a conspiracy to misrepresent the legislation, the
proper interpretation of it." No royal assent, and he maintains it's a
private contract, like a marriage licence or permit to haul wheat -- a
contract from which someone can presumably opt out.
Asked why such arguments failed to sway the judge at this trial, Lemieux
replies, "What do you expect them to do? Stand up and say, 'Well gee Mr.
Lemieux. You're absolutely right. I'm sorry. Everybody in Canada has been
paying something that they don't have to.'"
In a similar vein, he says "there are a lot of people that have a lot of
interest in making sure guys like me either go to jail or get ridiculed in
the newspaper to the point everybody believes you're a nut ...
"I'm not a nut. I just went there with questions. I'm not a threat to
anybody," he later adds emphatically.
While barred from speaking in court for Lemieux or anyone else, Nagel is
being heard by judges these days. He's charged under the Excise Act for
failing to provide certain documentation stemming from his partnership in a
Regina roofing and siding business. His business partner was fined in 2006
and four years earlier on tax charges. Nagel says the man needed help with
his tax problems, but he couldn't represent him because of the injunction.
As a partner in the business, the courts have to hear Nagel out. He's headed
to trial this spring.
The British North America Act will figure prominently in his defence.
Asked why he persists given the court judgments that seem to go against his
arguments, the self-described "stubborn" Nagel replies, "Justification. You
see one person can make a difference."
The CRA's Johnson says the tax protest cases have slowed down across the
country, with just a few holdouts who still "cling to their convictions."
"But the movement is really dying," she says.
Presented with this information, both Nagel and Lemieux in separate
interviews reply, "They would like you to believe that."