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g:# Revenue 3gecnacnea€:rovenu

August 10, 2021

lan James Young

South China Morning Post A-087859

Vancouver= _--I

Dear Ian James Young:

This letter is in reply to your request for information pursuant to the Acre.?s /a /#/or#7c7/7.o# Ac/
(the 4c/) for:

" Emails or other correspondence dated 1996 and/or 1997 from or to Mr Dino Altoe
(then of the Burnaby Fraser CRA Office in British Columbia), or from or to Mr John
Fennelly (then of the International Tax Directorate.of the CRA in Ottawa), regarding
"High Value Home Purchases" in British Columbia, or any related study conducted
by CRA staff of home purchases in British Columbia in this period. [n addition I am
specifically seeking a complete version of the 1996 analysis that is described in this
article, published by the South China Morning Post,
http://www.scmp.com/news/world/united-states-canada/article/2005794/canada-tax-
chiefs-knew-foreign-moneys-big-role , and any correspondence or other data related
to this 1996 report. In addition I am also seeking any 2016 correspondence between
CRA staff, specifically Mr Mal Gill, the CRA's Pacific region business intelligence
director, that relates to the 1996 analysis described here."

We have enclosed a copy of the requested information. When you review the documents,
you will note shaded areas where the information has been removed. These areas are
exempted from disclosure under paragraph 19( I ), 24( I ), 16( I )(c), paragraphs 16(2)(c), and
21 ( I )(b) of the Act. For details on the provisions cited, go to
laws-lois.justice.gc.ca/eng/acts/a-I.

If you are dissatisfied with how we processed your request, you can file a complaint with
the Information Commissioner within 60 days of receiving this notice by submitting your
complaint online at oic-ci.gc.ca/en or by downloading a form to print and submitting it by
mail to:

Office of the Information Commissioner of Canada

30 Victoria Street
Gatineau QC KIA IH3

. . . /2

Canad.a B350 E (cO)

 -2-

I trust the information provided will be of assistance to you. If you have any questions or
require more information about the processing of this request, please contact Loma Maclsaac
by calling 613-960-5401 or by writing to 555 MacKenzie Avenue. 5th Floor, Ottawa, ON,
KIA 0L5.

Sincerely,

`i`,2fiirj4rT3tfyutul

Denis Roussel
A"anager
Access to Information
and Privacy Directorate

Enclosure
MEMORANDUM

DATE: October 1 ,1996

TO: John Fenndly
FROM: Dino Altoe

RE: H©h value Home purchases -Family Incomes

CC: Lucie Binet, Len worstold, Loretta Bemister

A§ disouseed, attached is an ar`abeis prepared dy the Bumaby-Fraser TSO

Workload Development group.

Single Family D^relling home purchase price data e)dracted from public fcoords
for the following price rangce and cries resutted in the following number Of
homes:

en Pprfee Ranae »u_rty_Per

A, Coci uitlam >$600. 000 38
8. Burnaby >$600, 000 <$800,COO 243
C. Bumady >$800,000 - 47

A complete analysis the (A) and (C) extraction was perfumed, while for group
(a) dile to ts large size, a blcx;k random sample Of 31 was analyzed.

Upon a revienr Of the data lt became apparent that a large number Of the
purchasers were recent immigrants to Carrada. In fact, of the 243 home
purchases in group (8), only 4 were made try longierm Canadian residerife` As
a result, we have arranged group tistings by Scoiel Insurance Number in
descending order to better study this trend and reporfed incomes.

We have charted and summarized the re§ufts Of our analysi6. As ysu will r`ote
from the attached information we felt that the purohasers Of these homes fell into
five distinct groups. However, it sliould be noted that an obvious fapge
discrepancy e.dsts bet\reen the average total family incomes for long-term
Canadian residents and newer Cartadian residents. Furthermore, basecl on the
lifestyle and average age Of these taxpayers, it is likely that many Of these new

000001
Carradians still have active business achvities, but are not reporting all their
anrces Of jnene.

Vancouver TSO has nat performed a similar type income anaysis based on
tiome purchase price. Hovever, my team has performed some research on
data relating to the Vancouver TSO:

an Price Rarae Ntlmber

Vancouver as8OO, 000 2437
Vancouver >$600, 000<$8cO, 000 2937
Richmond >$800. 000 1 cO
Riehmond >$600, 000 <$800, 000 536

A random sample amalysis wac also performed for these t\^ro cities wth slmllar
demographic results as compared to Coquitlam and Burnatry
As a result, it can generally be conolnded based on evaluating reported family
incomes, that for recelit immisrants to Canada, a lower than expected family
income is being reported along with a high nan-filing rate.

I also attach some recent nevepaper artlcles with respect to `Offsnore A8sct"
reporting.

Call me if you require any additional information.

Thanks.

or
Dmo AItce
Worklcacl Devek)pment
Bumaby- Fraeer TSO
604fi66J)258

1100002
 Shectl

-----------+ __. i i .`__i_____ I i}OOoulTLAMHOMEPuRCIIASES>Scoo000

-1111 )

GROUP COUNT
Avenge Hoine
irriieTprice--
Avenge
I lie--fie AveegBTctal
fin-ly-|froT Tobl Famih/ Inoome Range
low Hah
t

.S __1_st.499
21i $ 986143 ) 44 90 ;g .337a5_ _i::.1`!E!j._§!j255.531
i--_2T-__. _850,coo i 53.cO I 255.531 255.531
-.-A_+7_5o- `----i6i8i l 256iTo8
3 T.-_-_6_: 751.124 608 625
i., ..__ __a
4 996.348 ) N/A ; N/A NIA N/A
§i 1! loco OOO .Nl^ iN/A )NIA N/A
I

t----------------L______'_._-_ .
16fdjd~T-~-~ed~ $ 945,698 46; $ 43,162i---------==+-_----------L=-------
''' i

\.

A-.^ _ _ _ ' _-._._. __ . `-_ ''_~' -. . _. .'-._I._ ``.-T _ -. ..``.I--.__ -_

_
I BURNIABY HO ME puRci+ASEs > seoo coo & <sBOO 000
i
11

]AverageHouse Armge AveragoTctal I Tchl Family Income Rome

GROUP CX)UNT I EEriEaFri3615iri5Ii; --i:jF-AEis' - Ferry ineoine I lch'' I ridl
Ill

_
1 I 18' S 681908 54`30,$ 23178 ;$ 10503 ' $ 65653
i_._. _ _2: ____1| _ I_29rap| - _ _.5200 43.138 \^ -.' -I--.`-+§
fe.-56(' ~---J35--5st-t
43,1381
936.I 43,138
244 535
3 2i----i-6|_.5de
I
4;10 662.262
.---+.--.--``----------,-,-.------. ---. i N/A I N/A,
---+a----------'-I..------.----'' NIA:
-I-'-.---.--..-- NIA
I
510, N/A ;
+------------I.--------'--.-----I-----------`---
NIA ; NIA ,: N/A
r____ _ ._ ._ -___ __

`31 -
TOTAL ; $ 678 450 49.02 I $ 346ce I
1

I
. _ I.__ .._ ,. ...A_.,.__T`__._-. I

----i--------.-+ ------11 BURNABY Ham E puRCHASEs > §eoo.coo

I

. .. .__ G.R6LjF Av®rago House Average Average l'oto! Tchl Fawlly Income Flame
giv~N'T pir]cahse price I-fJ?Afe -fairy-I-hE;rid tw hich
)

T§T i.622,ds_r. _ 46_5,

1
_2 33 S--- i64fo-+-S`--|5-3-§75 S _.. -ifo,613
i._ ,._1 2 ---ToooT6fro-
975,000 51.00 43,138 53,081
33.196 -`-~--8-2T3-57
_ __.__'t---------+_.___..._.-__I 3 12 54.50 484,265 147,173
4 I-_7 964.714 N/A t N/A ; NIA i N/A
5 2 1,108.698 N/A t N/A + NIA \ N/A
(

-+------i
_.....TL Tot,A±|='-_4§+S ~ _1,Q!!_,gr_ .+ _ .ap.`eeL$ 43,i62 ,
-------.+--------i------------i---------i-------.-----J.---------+--------------I
.'_.,,,........._.__ .. -_ T_
.I -.. ------------.
_____-L -T--... .. , . -.--.i-.`.--- ' .. ---- -.---i-. --~ . -------------~.--'-----.-.
... _ r-_+` DEmaRAJENkse ----. -_. - i-.^ _.-_.

--- ---,, ._-.._,. ------_,-_-_-._ . -- . ._+__._ _„ _._. .+ .-'_. _-_.~.._i.____ _ _ _-`__A_ .``_._ -_ _ `.. _..__. _...
12 )i 899e?_9?_§.I_N~P_rqu~_gd_ftyLdates-rcoonlindnetocamada
_i Based on Sl±!jng - lora ten reslderts of Camadr of Asian descent
3 Based_qu_§!N_Lrgiv|_fry_tquresidentsofcamadaofrmAstendescatUrhaceableFta--atoaltr]ofAsiandescent.
Ill
5i Hekl bv coroora6ons -Dosslblo bare ousts? I

Page 1

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Sodion a INTERNAL USE ONLY - POuR USAGE INTEFtNE SEULEMENT

TFcot cO 000005 Prfulbee±±.lBpdh-on-

Autce. Dlno

F,om: Abe, Dino

To: F®nn®lly. John
SubjtHfi High Value liome PLirchases
Cue: Wednesday. Craober 02, 1996 4:19PM

Further ® niy memo Of Otober 1. 1996 sent to )ml tryfac I also wish to add the ftylowing commeits `ith regpecl b
howl wo ateemptsd to uS® this data to 9cte®rL pot.ndal world income Qpe audiB.

Please for`card any Of your suggasfors

Thanks.

Page 1

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From: AJtoe, Dino
Sent: January 5, 2016 11 :20 AM
To: Leung, Danny
Subject: F{E: foreign I nvestment/ Peal Estate

Hi Danny,I can assist in providing input regarding 5cfeening.

Dino.

Dirlo ALTOE

Team Leader spechList Team (fortnerty ECAS), A udn Division

`d5;dr[L£;Fudit

iel 6o4-587-2812 I fax co4-587-2ce6 ,

diriohttoe@cra&rc.ac>.ca
9ectton 443-13 ~ 3rd tl
Cfanada Flevenue Ageficy
Eraser Valley a Noaherh TSO, Audit Dlvislon
9755 King George Boulevard, Surrey, B.C. V€T 5W6

From: Loung, Denny

Sent: January 5, 201610:30 AM
To: Eugenio, Benilda; Eugenio, Peynell; Slmms, Pebert; Armstrong, Lojs; Leung, Glenn; Shrimpton, foul;
Altco, Dino; Hayward, Andrew
Subject: FW: Foreign I nvestment/ Fbal Estate

Do we have any staff that have experience in screening real estate workload and is available to help
BIQA?

From: Fidla, Joanne

Serlt: December 17, 201510;27 AM
To: CFIA.O FVNTsO-CP-Blvd-Managers / C±stic.n-Blvd-Pll-BSFVFN O.APIC
Sutyect: FW: Foreign I nvestment/Fteal Estate

000028
Names please

From: Jawandha, in
Sent: December 17, 2015 9:49 AM
To: Bhaloo, Salma; Etches, Karen, MCDonald, Lisa; FhiLa, JDanne, Wong, Dick
Cc: GM, Malwlnder; Fhilps] Tlm
Supiect: FW: Foreign I nvestment/ Peal Estate

Hello Everyone,

Further to Tim's email below, can you please forward me the names of the individueis from your
respective offices that wouid be able to assist in screening real estate workload for BIQA I will be
coordinating the screening session a nd the dates that we're thinking Of is in id-Janus ry 2016 for a 2week
period.

The lndividuels shouid have prior experience in workload develepmenL and should be preparecl to share
their screening knowledge with BIQA, while assisting in developing real estate workload. On that note,
if your selected ind.ividuals have any real estate workload ideas that they would like to submit prior to
the screening session, please have them forward their ideas to me accordingly.

In relation to the ".init.utive de\rebpment" concept below, please forward me those nanies too as that
meeting will take place after the screening session is compwhe (earty February 2016). With this
particular initiative, the goal is to de\relop additional approaches to addressing the real estate issue in
our region; therefore, the individuals need to be experienced .in the real estate sector.

If you couid provide the names for both initfative5 by Thursday. Decgm.her 31't. 2015. that wouid be
great.

Tha nks in adva nce for your assista nce.

Da[jowandha, acormrL ce:* conk

Regional C.oordinator, Underground Economy
Programs, Pacific Regional Office, 830-00
Ccanada Rcvenuc Ageney i 1188 W. Georgia Street (8th Floor)
Phone: 604.666`8557
Cell: 604.360.1903
Hmail:Dal.LJawandha®cra-arc.gc`„caa

From: Thilps, Tim

Sent: December 16, 2015 9:30 AM
To: GH, Narrin; Quebec. Mike; Bediord, David; Ehosseuk, Tony
Cc: GH, Malwinder; Jawandha, Dal; Prielan, Maureen
Sllrtyect: Foreign I nvestment/ Ffal Estate

You a re all aware Of the ongoing high profile Of the Foreisn Investment/Real Estate file in our
Region. There is an increasing urgency for us to tangibly demonstrate progress. I am asking your
assistance with two initiatives.

1. Enhanced screening efforts: Each Of your offiees has screening expertise that should be utilized in the
short term. I will be approaching your ADA's for the names Of individuals that couid assemble quickly

000029
and both assist Mal's team in developing real estate workload but also share their screening knowledge
with B'QA.

2. Initiative development; I will be convening an intensive working session early in the new year to
develop add.it.renal approaches to addressing the real estate issue. The individuals at the table will need
to be experienced in the real estate sector, understand what is necessary to develop strong files, and
most importantly have a disposition towards looking at the issue from a new and creative perspective.

It is critical that all offices contribute the.ir experience to th.is effort.

I would appreciate whatever support and encouragement you can provide. tim.

000030
From: Eugenio, Benilda
Sent: January 5, 2016 4:23 FM
To: Altos, Dino
Subject: RE: foreign I nvestment/ Fieal Estate

From: Altce, mno

Sent: January 5, 2016 4: 14 f"
To: Eugenio, Benilda
Subject: FW: Foralgn I nvestment/ Peal Estate

r,` ` '

Dino ALTOE
U«-.

Team Leader
Computer Audit Spec(alist Team (forrnerty ECAS)a Audit Division
tel 604-587-2812 I fax 6o4~587-2646
dinofaltoe@craaTc.ac.ca
Siection 449-18 -3rd {1
CanzLde Revenue Agency
FI'aser Valley & NortheTrl TSO, Audit Division
9755 King George Boulevard, Surrey, B.C< V3T 5W6

From: Leung, Danny

Sent: January 5, 2016 10:30 AM
To: ELIgenio, Benilda; Eugenio. Peynell; Simms, Fbbert; Armstron'g, Leis: Leung, Glenn; Shrimpton, foul:
Altoe, Dirio; Hayward. Andrew
Subject: FW: Foreign I nvestment/Ffeal Estate

Do we have any staff that have experience in screer}ing real estate workload and is available to help
BIQA?

From: F]alla, Lk>anne

Sent: December 17, 201510:27 AM
To: CRAO Fvr\ITEXICP-BIvd-Managers / esstion-Blvd-FD-BSF\/EN O,AFic
Subject: FW: Foreign I nvestment/Peal Estate

Names please

From: Jawandha, Dal

Seilt: December 17, 2015 9:49 AM
To: Bhaloo, Salma; Etches, Karen; MCDonald, lisa; Balla, toanne; Wong. Dick
Cc: all, Malwinder; Thilps. Ti'm
Subject: FW: foreign I nvestment/ Fieal Estate

000031
Hello Everyone,

Further to Tim's emai! below, can you please forward me the names Of the individuals from your
respective offices that would be able to assist in screening real estate workload for BIQA` I will be
coordinating the screening session and the dates that we're thinking of is mid-Jaiiua ry 2016 for a 2-week
period.

The individueis shouid have prior experience jn workload development, and shouid be prepared to share
their screening knowledge with BIQA, while assisting in developing real estate workload. On that note,
•if your selected individuals have any real estate workload ideas that they wound like to subwiit pr.or to

the screening session, please have them forward their ideas to me accordingly.

In reutien to the lnitiative development" concept belo\^h please forward me those names too as that
meeting will take place after the screening session is complete (early febrde+ry 20re). With this
pa rtiicular iiiitiative, the goal is to de\relop additfonel approaches to addressing the real estate issue ln
our region; therefore, the individuals need to be experienced in the rea I Estate sector.

If you couid provide the names for both initiatives dy Thursday. December 3f. 2015. that would be
orcat.

Thanks in adva nce for your assista nce`

Dal]a:wcardha, acarm cTJk cg\dA

Rngional Coordinat or, Unclenground Bconony
Programs, Pacific ltegional OfficeL830-0{)
C.anada Revenue Agentry' -1188 W. Georgia Stiieet @th Floor)
Phone: 604.666.8557
Celk 604.360.190:3
Email: Dal.Jawandha4@c`ra-arc+* gc. ca

From: F"ps, Tim

Serlt: December 16, 2015'9:30 AM
To: all, Narrin; Quebec, Mke; Bediord, David; Brosseuk, Tony
Cc: all, Malwinder; Jawandha. Dal: Fhelan, Maureen
Subject: Foreign I nvestment/ffeal Estate

You are all aware of the ongoing high profile of the Foreign Investment/Real Estate file in our
Region. There is an increasing urgency for us to tangibly demonstrate progress. I am asking your
assistance with two initiatives.

1. Erihanced screening efforts: Each of your offices has screening expertise that should be utilized in the
short term. I will be approaching your ADA's for the names of individuals that could assemble quickly
a nd both assist Ma l's team in developing rea I estate workload but also sha re the.ir screening knowledge
with BIQA.

2. In.rtlative development: I will be convening an intensive working session early in the new year to
develop additional approaches to addressing the real estate issue. The individuals at the table will need

000032
to be experienced in the rea I estate sector, understa nd what is necessa ry to develop strong files, a nd
most importantly have a dispos.ition towards looking at the issue from a new and creative perspective,

lt is critical that all offices contribute their experience to this effort,

I would appreciate whatever support and encouragement you can provide. Tim.

000033
From: Jawandha, Dal
Sent: January 6, 2016 3:46 FM
To: Altoe, Dino
Subject: RE 1996 Sudy/Peseardh on Immigrant lnvestor Home purchases

G reat tha n ks !

From: Altoe, Dino

Sent: January 6, 2016 2:34 FM
To: Jawandha, Dal
Subject: F}E: 1996 Study/Pesearch on I mmigrant lnvestor Home purchases

Dino ALTOE

Team Leader
Computer Audit Specialist Team (rorrnerty ECAS), Alidit Divislon
toI 604-587-2812 I fax cO4-§87-2646
dinoaltoe@craarcac.ca
Section 443-13 -8rd fl
Canada Revetiue Agency
Eraser Valley a Northern TSO, Audit Division
9755 King George Etoulevard, Surrey, B.C, V3T 5W6

From= Jawandha, Dal

Sent: January 5, 2016 1 : 11 FM
To: Altce, Dlno
Subject: RE: 1996 Study/Pesearch on Immigrant lnvestor Home purchases

Thanks Dino. t6

Thanks,
Dal

From: Altoe, Dino

Sent: January 5, 201611 :34 AM
To: Jawandha, Dal
Subject: 1996 Study/Pesearch on Immigrant lnvestor Home purchases

Hi Dal, just wanted to share with you some info I found, that I thought I had destroyed it.

000034
Let me know if I can hal p out i n a ny way.

Dino.

Dirro ALTOE

Team Lender
Computer Audit Speelalist Team (rorrrlerty ECAS}, Audit DLvision
tel co4-587-2812 I fax cO4-587-2646
dino.aftoe@craarc.ac.ca
Section 443-13 -3rd fl
~F"=se::jrfl-i;'i:7iffff;i;Tso,AudltDivision
Canada Ftevenue Aget\ey

9155 King George Boulevard, Surrey, B.C. V3T 5W6

000035
F:ron: Jawandha, Dal
Sent= January 21, 2016 3: 16 FM
To: Altos, Dino
Subject: RE.. Inviitatien -Peal Estate Screening Sssion -february 8-12, 2016 and february 22-26, 2016

No worries Dino! THANKS A LOT for this information below. If you come up with other strategic
thoughts or additional .Ideas from the book you read, please do let me know.

Thanks,
Dal

From: Altoe. Dino

Sent: January 21, 201612:33 "
To: Jawandha, Dal
Sut)ject: FW. lnviitation -Real Estate Screening Session -February 8-12, 2016 and February 22-26,
2016

in Dal,just lett.ing you know I will be unable to participete in the screening sessions.

fo`r the other session,I just have too many other

projects on the go right now, and just found out ,that I have been named to a CAS Strategic Advisory
Committee.

Without be.ing long winded, I would still like to help out on a strategic basis if possible. Thanks.

000036
Dino.

Dino ALTOE

Team Leader
Computer Audit Spcoialist Teatrl (rortnerty ECAS), Audit Division
tel 604-587-2812 I fax co4-587-2646
dinoaltoeaera4tc,ac:.¢ai
Sedion 443-18 -8rd tl
Canada Flevenue Agency
Eraser Valley a Nolthern T50, Audit Division
9755 King Gec}rge Boulevard, Surrey, B.C. V3T 5W6

From: Jang, Michael

Sent: January t5, 20161 :59 FM
To: Bishop, Mke; Leung, May; Cheng, Elalnor; Uppal` Beng¥; Qirran, Pete, aparanese, KBrri, Chung,
Tirath; Hejazi, Ashley; Pandher, Balbir; Chorne¥,' .Jim; White, Alesha, Altoe, Dino
Cc: G'Il, Malwinder; Baxter, Diane, Chalial, Balject¢ Lew, Christopher; Sihota, Ann; Jawandha, Dal
SLlbject: I nviitation -Fieal Estate Screening Sessio'n -February 8-12, 2016 and February 22-26, 2016

Hello everyone,

This email is to formally invite you to a 10 day Real Estate Screening Sess'ion that will occur during the
week of February 8-12, 2016 and Febfua ry 22-26, 2016 in the BIQA Division located at the Surrey Tax
Celltre.

Please reply back to me by Jailuary 22, 2016 to confirm that you w" be attending. Also, you should
make a 11 travel and accommodation'a mangements for the two wee'ks mentioned above.

The following is a sum rna ry of conference call of+anuary 12, 2016:

1) The purpose Of the Real Estate Screening Session is to screen files for the Underground Economy
Initiative related to real property.
2} Due to program demands, the expectation for the real estate screening session is to screen in a large
quantity of real estate files with h.igh potential.
3) The screening session will be 10 days in February -over a 2 week period with a week break in
between.
4} The session will be held in the BIQA office located at the Surrey Tax Centre.
5) Travel a nd accom modation costs will be paid for by the pa rticipant's home TSO.
6) Reliability Status Plus forms must be submitted before the screening session.
7) Please ensure that you have access to the 1 6(1)(C}
8} Please bring your laptop to the screening session.
9) lf you have ideas and require certain reports to be generated, please advise Michael Jang of BIQA as
soon as possible so that information will be available when you arrive.
10) For your reference, BIQA is already screen.ing files on the following projects. We hope that with TSO
knowledge and expertise that projects in addition to the ones listing below can be developed.

000037
For the fi rst day of the screening,session (February 8), we ask that all pa rticipants a rrive at
8:30am. Enter the Surrey Tax Centre T j.ust Off 9755 King George Boulevard, Surrey and we will have
someone meet you to prgvide you with the necessary access cards for the building dur.ing your time at
BIQA.

For participants from FVNIsO, BIQA is located at the east end of the Surrey Tax Cerutre on the 2nd
level. There is a phone outside our entrance, call 5057 and someone will come out and meet vau,

000038
lf you have any questions or concerns in the interim, please do not hesitate to contact me. We look
forwa rd to meeting a nd working wit h all of you in a couple of weeks.

Michael Jang
Project Manager, Business lnte!ligenee a nd Quality Assurance
Pacific Pegion
Section 885-00 Surrey Tax centre -and Level
c/o 9755 King George Boulevard
Surrey, B.C. V3T 5EI
Tel: (604) 585-5057 I Fax: (604) 586-8208

000039
From: Eugenio, Benilda
Sent: February 26, 201610:49 AM
To: Altce, Dine
SLlbject: RE: What's News - Monday, February 15

Dino ALTOE

Team Leader
Col'iiiputer Audit Specialist Team (forlnorly ECAS), Audit Divislorl
tel cO4-587-2812 I fax 604-587-2646
dinoattoe@era-ace_.geese
Section 443-13 - Sid n

£#£#&ue#Tso,Andftowsdr
9755 King George Boulevard, Surrey,` B.C. V3T §W6

From: Eiigenio, Benilda

Sent: february 15, 2016 9:59 AM
To: Altoe, Dina
Subject: FW \Ainat's N3ws -Monday, february 15

Questionable tactics encourage B.C. homebuyers to avoid taxes

Kathy Tomlinson, Globe & Mall

Some real estate listings in British Columbia are marketing newly built, potentially vacant
properties as personal residences, a deceptive tactic that can encourage buyers to avoid paying
the GST and enable sellers to avoid declaring capital gains on multimillion-dollar transactions.

000040
The phenomenon, observed in Vancouver's high-end housing market, raises the prospect of
significant lost revenues through federal tax evasion in a sector already identified by the
Canada Revenue Ageney as high risk. As part of an ongoing investigation into the forces that
drive Vancouver'5 expensive housing market, The GIobe and Mail examined hundreds of
property listings and marketing materials in the Lower Mainland for evidence of questionable
claims by agents.

While there is no way to quantify the scope of the phenomenon, the data suggest various forms
and degrees of deception are common. Some have potential tax implications, while others raise
ethical questions about a profession that has come under heightened scrutiny from the
province and the industry regulator.

http://www. infomedia.gc.ca/era-arc/a rtlcles/unrestrictecl/2016/02/cra20162471614741 68.htm

000041
lvlathes®n, Claire

From: Betts, Susan

Sent: August-18-16 12:05 PM
Tor ' Bathu rst, MaTtine'

Cc: Drew, Lucus; Unrau, Jody; King, Sheri-Ann; CRA.F DCPB rssuES / ENIEUX DGPON F.ARC
Subjttt: RE: DG Approval: FW: MEDIA INQUIRY -FOR AclloN: Vancouver Real Estate / South
China Morning Post / YOUNG

canuemrfeit-===:_i_-i-i-i---.--.-.--_-_=L=5cnttend.grfutoptoved.
Sue for Anne-Marie

From: Bathurst, Martins

Sent: August-18-16 12:01 PM
To: Betts, Susan
Cc: Drew, Luctjs; Unrau, Jody; King, Sheri-Ann; CIA.F DCPB ISSUES / ENJEUX I)GPON F.ARC
Strtyect: RE: DG Approval: FW: MEDIA INQllIRy - FOR ACTION: Vancouver Real Estate / South China Morning Post /
YOUNG

Sue,

I made a few modifications to the response; see below -new items highlighted in yellow and
deletions in strikethrough

Upon your approval,I will forward the revised proposed response to media relations.

Thank you

J-rmattwt
Issues Managonent / Gestion des enjeur
Domestic Compliance Programs Branch (DCPB)
Direction generale des progranmes d' observation nationaur (DGPON)
Work/bureau: 613-960-1947

From: Betts, Susan

Sect: AngList-18-16 11:44 AM
Toi Bathurst, Martins
Cc: Drew, Lucus; Unrau, Jody; King, Sheri-Ann
Subject: RE: DG Approval: FW: MEDIA INQUIRY - FOR AC"ON : VancoLlver Real Estate / South Chime Morning Post /
YOuNG

Approved response. Let me know if you have further Suggestions.

The CRA canriot comment on the authentieity of the documents you have provided.

i
000055
We respectfully decline your request for an interview.

The CRA takes compliance activities very seriously and is committed to protectlngthe faTmes§ and in€egrity of
the tax system.

The CRA takes many factors into consideration, including the use of advanced risk-assessment tools, analtics,
leads, and third-party data, when identifying 21 tl }{h}files for ±±±!!±±.

The real estate sector has been identified as one of the many sectors where the CRA is actively addressing tax
non-compliance. The CRA has created a fact sheet to dispel myths related to federal tax obligations and the
real estate sector 21 (i ) rb)
21„giv)

The CRA website How does the Canada RevemJe Afrencv address norHromDlianee in the real estate sector?
outlines the key areas Of compliance risk in the real estate sector and furthe`r explains that a comparison Of
house sales to reported income ts not automatically an indication Of nan-compliance. Residents Of Canada
have to report their worldwide income to the CRA. Nod-residents only have to report their Canadian-source
income, unless a tax treaty provides otherwise. An indlvidual's resldeney status is therefore essential in
determining what income must be reported. A persdn'5 residency status ts determined on a case-by{ase
basis by considering a number Of factors which include:
• residential ties in canada;
• purpose and duration ofvislts outside canada; and
• social and economic ties,outside of canada.

For more information on tax obligations for nan-residents, go to Nan-resid nts of canada.

TThe CRA's real estate webpage referenced atove also provides results+ Of audit activities related to re.al estate
in ontario and British Columbia for the year ending March 3L 2016. These results \^/ill be updated on a
quarterly basis and the figures forthe first arter of 2016/2017 will be available shortly.

From: Betts, Susan

Seiit: August 18, 2016 8:37 AM
To: King, Sheri-Am
Cc: Unrau, Jody; Dre`^/, Luciis
Sutyect: RE: MEDIA INQUIRY - FOR ACTION: Vancouver Real Estate / Sot;th China Momng Post / YOUNG

From: King, Sheri-Ann

Seitt: August-18-16 8:10 AM
To: 8etts, Susan
Cc: Unrau, Jody; Drew, Lucus
Subject: FW: MEDIA INQUIRY -FOR ACTION: Vancouver Real Estate / South China Morning Post / YOUNG
Imp®Itance: Wish

000056
Hi Sue,
A5 discussed. Below is the proposed response. Lucus and I are comfortable with the response, please let us krlow if you
would like to discuss further.
Thanks,
Sheri

From: Bathurst, MaTtine

Sierlt: August 18, 2016 7:40 AM
To: Issues ManagementxpB-SMED / Geston des enjeux-DGPO-DPME (CRA/ARC)
Cc: King, SheirAnn; CRA.F DCPB ISSUES / ENJEUX DGPON F.ARC
Sutyect: FW: MEDIA INQUIRY - FOR ACTION: Vaneouva. Real Estate / South Chlma Morning Pest / YOUNG
Impeftane: Hlgti

For your action

DG/AC approved Praposed Response -Media inquiry -Real estate
Deadline: By 11:cO am today, Th,ursdaj, August 18r 2016

Good day,

We received a media inquiry dealing with BC real estate.

• The reporter indicates that he received a copy of an jntermal rnemarandum from 1996 {see
attached).

The reporter informed the Communicationst officer |Pacific Regioni that his de@6line for print is today at 3pm
PST. However, he will be proceeding with publishing his online story at 7am PST this moming. I will send you
the link once it's been posted.

The Communications Crfficer (Pacific Region) submthed a proposed response which I complemented with
recent pre-aF)proved messages.

Please submit DG approved proposed response by the deadline indicated above.

• SMED DG approved response will be considered as DCPB Ac approved response.

I. ` I:. , -I i i :. . : ` :-i`J

I,`.i,1
..,-.-..- I..

bee an attempt b¥ CF`A audroD to raise tnt

-n to Cue
.,., = , = ` ? --,-- ± : - ` ,,,. i . i -= .-.,-,,

bEas RA an an REe ue ul en

000057
Thank you

Jrdafro mactha.
Issues Management / Gestion des enjeur
Domestic Compliance Programs Branch (DCPB)
Direction generate des programmes d'observation nationaux (DGPON)
Work/bureau : 613-960-1947

from: Tungcon, Cbk#e

Sent= August-17-16 5:47 PM
T®: CRA.F cp lssuEs / EnIEux ro F.ARE
Subject: MEDIA INQUIRY - FOR ACTION: Vancouver Real E5tate / South thins Morning Post / youNG

Hi Martine,

Please see the below enquiry7 including our proposed response for your cor`5ideration.

I tiav€ attached the documents the reporter refers to for your reference.

let nle know if you have any questions.

Colette

FOR ACTION

lan YOuNG
South China Morning Post
604er4-
lan.Youna@semD.com

Reporter's deadline: ASAP

000058
EEE=!

The repoffer has indieated he has received a copy Of an internal memorandum from 1996 that he Says

a-
=:=#:#:fi#;:±i::::::i::::gas::::;:::Jgr#ifeJ#+A:=:]#tr#thelser;;;:ggvere
underreporting their global income by a large degree. His soume says the analysis described in the documents
v`rent largeli/ ignored by bosses at CRA at the time, and the initiative to pursue audits against this cohort was

Questions:

1. Can CRA confirm or deny the authenticity Of the documents?

2. Do the apparent sender and recipient Of the memos] Dine Altoe and John Femelly respectively, still v`rork
at CRA, and if so, would it be possible for lne to Speak `with them?
3. If de documents are authentie, can the CRA describe how the analysis was received and what, if any
action was taken as a iiesult?
4. Is a more..complete Version Of the analysis described in the memos available for public release?

Proposed fesDons®

TThe CRA cannot comment on the authemicity Of the document you have provided.

We respectfutry decline your request for an intewiow+

Colotto Turgcon

Commurlications Officer. Pacific Region

Canada Revenue Agency / Government Of Canada
Colette.Iuraeon@cra-arc.gc,cp / Tel: 604J368+5487

Agent den Communication, Region Pacmque

Agence du levenu du Canada / Gouv®memont d« Conad&`
colette.turocon@cra-arc.qc.ca / Tel. : 6Q4iae-S487

000059
 Matheson, Claire

From: 8etts, Susan

Sent: August-19-16 09:46 AM
TO: O`Toole, Shawn
Cc: Matheson, Claire
Subjct RE: Foreign Investment/Real Estate

2 , { , ,tfty :.``:``.```:#:SS``S.:{`.`:.`````:` ```..`` ````-: ` `:. :`:`.`.`:T`:.::`-:``:`.:.:``:``.`.`.` `::````;``````````.`:`.`` ``::`````::````.:t``:``S`!:```xp:gxpBREREEi§RE

From: OTode, Shown

Seut: Angust-18-16 5:40 PM
To: Betts, Susan
Cc: Aitce, Dfro; Eugenio, Benilda; King, Sheri-Ann; Drew, Lucus; Lengtois, Jean"idiel; OTOole, Shewn
Subject: FW: Foreton lnvesfroenvReal Estate

Sue

I called Dino (memo author) and Benik)a (who was.in S^ife and`It afthe time).

F~: Aife, Dine

Sent= August-18-16 4:37 PM
To: OTcole, Shawn
S`iBect FW: Foreisn Inve5tmenvReal Estate

As requested`

000060
Dirro ALTOE

Team Leader
Compuifer Audit Specialist Team (formerly ECAS), Audit Division
tel 6o+587-281 2 I fax 6o4-587-2646
dlno`ahoe@.¢raSce_.ae±ai
Section 443-13 - 3rd fl
Canada Reverlu® Agency i
Fras®r Valley & Northern TSO, Alrdtt t)tvision
9155 P{ing George Boulevard, Surrey, B.C. V3T 6W6

From: Altce, Dlro

Serit: August 18, 20161:24 PM
TO: Dedck, cindy
SLibject: FW: Forekyn lnvestment/Real Estate

Hi Cindy, info sent to Daniiy.

Dino ALTOE

Team Lender
Computer Aiudlt Specialist Team (formerly ECAS), Audit Dlvislon
toi 604-58T-2812 i fax 604-587-2646
dilio.attoe@2.crap.are.ac.ca
Section 443-13 - Sid fl
Cenade Revenue Agency
F9E5S5eL#nag!%yco%e°Ego#evTa%'sAu#y%j8:°vn3T5w6

000061
From: Aftce, Dino
Sel`t: January 5, 201611:20 AM
T®: hang, Denny
Subject: RE: Foreign lnvestmenvReal Estate

Hi Danny, I can assist in providing input regarding screening.

Dino.

Dirro ALTOE

Team Leede[
doripde€;irudttSpeelaljsiTeam(iorrnerlyECAS),AudftDivisior.
tot 604-587-281 2 i fax 604-58T-2846 -
dir\®.altoe@crardre.ac.¢a
Section 443-13 -3rd fl
C:aneda Revenue Agency
Eraser Valley & Northern TSO. Audit Division
9755 Klng George Boulevard, Surrey, B.C. vet 5W8

From: leung, Danny

Sent: January 5, 2016 10:30 AM
To: Engerito, Benoua; Eugenio, Reynell; Simms, Robert; Armstrong, LQis; teung, Glenn; Shrimpton, Paul; Altce, Dfro;
Hayward, Andrew
SLibjecti FW: Foreign lnvesfroent/Rcal Estate

Do we have any staff that have experience in screening real estate workload and is available to help BIQA?

From: Ralfa, Jeanne

Sent: December 17, 2015 10:27 AM
To: CRA.O FVNTsO{prBlvd-Managers / Gestion-Bivd-PO--BSF\/FN O.ARC
StJbject: FW: Foreign Investment/Real Estate

Names please

From: Javrandha, Dal

Sent: December 17, 2015 9:49 AM
To: Bhaloo, Salma; Etches, Karen; MCDonaid, Lisa; Ralfa, Joanne; wiong, Dick
3

000062
Cc: Gill, Matwinder; Philps, llm
Sue}ect: FW: Foreign Investment/Real Estate

Hello Everyone,

Further to Tini's email below, can you please forward me the names Of the individuals from your respective offices that
would be able to assist in screening real estate workload for BIQA. I will be coordinating the screening session and the
dates that we're thinking Of is mid-January 2016 for a 2`week period.

The individueis should have prior experience in workload development, and should be prepared to share their screening
knowledge with BIQA, while assisting in developing real estate workload, On tliat note, if your selected individuals have
any real estate workload ideas that they would llke to submit prior to the screening session, please have them forward
their ideas to me accordingly.

In relation to the "initiative developmenf' concept below, please forward me those names too as that meeting will talte
place after the screening session is Complete (early February 2016). \^/ith this pa"cufar initiative, the gcol is to develop
additional approaches to addressing the real estate issue ln our region; therefore. the indi`rlduals neecl to be
experienced in the real estate sector.

If you could provide the names for both initiatives by that would be great.

Thanks in advance for your assistance.

Oof Ja:\.ramdha. q3corrwrL ceA. cola

Rcgronal Coordintitor. Underground Ecomt)thy

c¥#|i:C&*=!Pi#W%3%ias§rect|8tbmcon
Phone: 6(}4.666.8S57
CcH: cO4.360.1cO3
Ema il : Dal,JawandhatDcrara rc.Ec.cra

From: Ph»ps, Tim

Sent: December 16, 2015 9:30 AM
To: Gill, Narrin; Quebec, Mike; Bedford, Daou; Brosseul¢ Tory
€c: Gill, Mahinder; Jawandha, Dal; Phelin, Maureen
Sirtyect: foreign lnvesfroertt/Real Estate

you are all aware of the ongoing high profile of the Foreign Investment/Real Estate file in our Region. There is an
increasing urgency for us to tangibly demonstrate progress. 18m asking yoijr assistance with two lnitlatives.

1. Enhanced screening efforts: Each of your offices has screening expertise that should be utilized in the short term. I
will be approachlng your ADA's for the names of individuals that could assemble quickly and both asslst Mal's team in
developing real estate workload but also share their screening knowledge with BIQA.

2. Initiative develapment: I will be convening an intensive working session early in the new year to develop additional
approaches to addressing the real estate issue. The individuals at the table will need to be experienced in the real
estate sector, understand what is necessary to develop strong files, and most Importantly have a disposition towards
looking at the issue from a new and creative perspectwe.

It is critical that all offices contribute their experienee to this effort.

I would appreciate whatever support and encouragement you can provide. Tim.

000063
Matheson, Claire

From: Betts, Susan

Sent: Augilst-19-16 12:58 PM
To: Bathurst, Martine
Cc: Phelaii, Maureen; King, Sheri-Ann; Drew, Lucus; OToole, Shawn; Matheson, aaire,.
Ldresque, Anne-Marie; Rieher, Mark
Subje{t= FW: Fact Checking: FW: REVISED: MEDIA INQUIRY - FOR ACTION: Vancouver Real
Estate Internal Memo / South China Morning Post / YOUNG

Hi Martine,
l've updated the text to reflect Maureen's input (second bullet). Please consider A/AC approved.

Sue

From: Phefan, Maureen

Sent: Angust-19-1611:50 AM
T®: Betts, Susan
Subject: Re: fact Checking: FW: REVISED: MEDIA INQUIR-Y -FOR ACTION: VancoLiver Real Estate ]ntemal Menro /
South China Morning Post / YOUNG

Maureen
Sent fl.om my BlackBerry 10 smartphone on the Rogers network.

from: Belts, Susan

Sent: Friday, Angiist 19, 2016 8:40 AM
To: Phefan, Maureen
Cc: Bathurst, Martine; Levesque, Anne-Marie
Sul)ject= FW: Fact Checking: FW: REVISED: MEDIA INQUIRt -FOR ACTION: Vancouver Real Estate lnternal Menro /
SoLJth Chime Morning Post / YOUNG

lil MaLlreen,
ur input is attached. Please
advise if you have any concerns.

Sue

From: Betts, Susan

Sent; ALIgust-19-1611 :31 AM

000064
To: Bathurst, Martine
Cc: OToole, Shawn; Matheson, Claire; Unrau, Jody; Drew, Lucus; King, Sheri-Ann; lisvesque, Anrie-Marfe
Surtyect: RE: Fact Checking: FW: REVISED: MEDIA INQUIRY - roR ACTION: Vancouver Real Estate lnternal demo /
South China Morning Post / YOUNG

Hi Martjne,

000065
Froin: Bathurst, Martine
Sent: August 18, 2016 2:03 PM
To: King, Sheri-Ann
Cc: Drear, Lucus; Unraii, Jody; CIA.F DCPB ISSUES / ENJEIJX DGPON F.ARC; Betts, Susan
Subject: FW: REVISED: MEDIA INQUIRY - roR ACTION: Vancower Rcaf Estate lnternal MeiTro / Soutli China Mowing
Post / YOUNG

For your action

Request from the CO - Fcict Check -SCMP article
Deadline: at your earliest convenience (tomc)rrow morning)

000066
Thank you

Martine

J- ®atlhat
Issues Management / Gestion des erieux
Domrfu comptiance programs Branch qu) ` \ + _I+
Directiong5ndedesprograrmesd'obserfuiou|qndomurin
Work/bureau: 613 -960-I 947
__ L_ ^. ,.^ -,`--J ----. ` ------------ I ---.--.,..-------,,-- i -----.- k=` --.-,---.---,- J .----- " ---_~_-. . '

=:##8-i3T=3ipM + +-
Tar. BEtts, Susan

=Lg`+g#\;;;=;;'ffi;ifegrt=£iffii5#ffiT*¥Liffi+#¥£fafsouthouMom„ng
Post / YOUNG
afln

SouthChinaMoirningPostairticlejustcane+out;
Canadataxchie{is`knewforeignLpeney'sbigroleinVanco±i`nerhousingmarket20yearsago,leakeddocuments
`,: \TL `

HEEL EEFEHEHIHHE!u=HE". !!ffiHIE E]in=E! LET=EprE RIflHEH€=qRE EHH±ri ti

nronevs-biEwh

-9kuttw€
issues Management / Gestion dcs enjeux
Donestie Compliance Programs Branch (DCPB)
Dipectiongeneraledesprogrammesd.observationnationaux(DGPON)
Work/bureau: 613-960-1947

From: Bathurst, Marine

Scot: August-18-1612: 11 PM
To: Betts, Susan
Cc: Drew, Luous; Unrau, Jody; King, She+Ann; CRA.F CXPB ISSUES / ENJE`ex DGPON FARC
sopec[: FW: REVISED: MEDIA INQUIRY - FOR Acnow: Vancouver Real Estate lnternal Memo / South China Morning
Post / YOuNG

Sue,

000067
 For your information
DCPB proposed response sent to media relations.

Thank you

j~ghefrot
Issues Management / Gestion des enjoux
Domestic Compliance Progrus Branch @CPB)
Direetiong6neraledesprogranmesdJobservationnationaux(DGPON)
Work/bureau: 6 I 3-960-I 947

From: BathursL unne

scot: August-18-16 i2:09 pM
T®: Zdero, Je]fa
Cc: Antunes, Mark; Tungcon, Cdietfe; Ker, Shanron; Dhani!, Ravinder HChrey, Dfama; bemien, Lisa; CIA.F DCPB ISSUES
/ ENJEux DGPON FARC; CRA.F HR-Issues / Enjenx-RH F.ARC; REshaw, rery
Subject:RE:REVISED:MEDIAINQulRY-FORACT]ON:VaneouverRcalEstateliitemalMeriio/Souq}ChhaMoming
Post / YOuNG

Good day Jelica,

DCPB AC approved proposed response below.

Thank you

J--t
Issues Management / Gestion des enjeur
DomesdeCompliancePrograins'Branch(DCPB)
Direction g6n€rale des progranmes d 'observation nationaur (DGPON)
Work/bureau : 613-960-1947

From: Zdero, Jellca

Sent= August-18-16 10:41 AM
To: CRA.F DCP8 ISSUES / ENJEUX DGPON FARC; CIA.F HR-issues / Enjeux-RH F.ARC; Bradshav" Mary
Cc: Antunes, Mark; Turgcon, Colette; Ker, Shannon; Dhami, Ravinder; Honey, Diana; Damien, Lisa
Sql]ject: REVISED: MEDIA INQUIRY - FOR ACTION: Vancouver Real Estate mernal Menro / South China Momlng Post /
YOUNG

Hello-PieaseconfirmwhtheryourbranchwillcontributetoanypartOftheresponee.

Note intemal memo attached. HQ Media Relatien8 will respond. With DCPB, FAB. and HRB for action. Thank
you, Jelica 613-952-9184

[NCOMIN£

000068
lan YOuNG
South China Morning Post
6~4i3866
lan.Youna@scmo.com

Reporter's deadline: ASAP

Branch deadlirte: Today, Thursday August 18 at 2 pin (EST).

ue:
The reporter has indicated he has received a copy Of an internal memorandum from 1996 that he
says describes an aifempt by CRA auditors to raise the alarm about very high levels Of luxury home
buying associated `with weam migration to greater Vancouver, and the likelihood that rmany Of these
buyers were underreporting their global income dy a large degree. His souroe says the analysis
described in the documents `rent largely ignored dy bosses at CRA at the time, and the initiative to
pursue audits against this cohort `cas abandoned,

Quesfro:
1. Can CRA confirm or deny the authentjcfty Of the documents?
2. Do the apparent sender and recipient Of the rrremos, Dino AIce and John Fennelly -respectively,
still work at CRA, and if so, would it be possible for me to speak with them?
3. If the documents are authentic, can the CRA deschbe ha\^f the` analysis was received and vwhat, if
any action was taken as a result?
4. Is a morengomplcte version Of the 'analygis described in the demos available for public release?

Status:

HQ Media Relations will reapond. With DCPB, FAB, and HRB for action.

Proposed response
AAppro\/al: Susan Belts for Anne"aTie L6vesque, AC, DCPB
New information

The CRA carinot comment on the authenticity of the dooumefits you have provided.

We respeutully decline your request for an Interview.

The CRA takes non{ompliance very seriously and is committed to protecting the fairness and integrity of the
tax system.

The CRA takes many factors into consideration, including the use of advanced risk-assessment tools, analytics,
leads, and thlrd-party data, when identifying files for ±±±!E§.

000069
The real estate sector has been identified as one of the many sectors where the CRA is adively addressing tax
nnon-compliance. The CRA has created a fact sheet to dispel myths related to federal tax obligations and the
real estate sector.

The CRA webpage Honi does the Canada Revenue Anencv address non<ompliance in the real estate sector?
outlines the key areas Of compliance risk in the real estate sector and further explains that a comparison Of
house sales to reported income is not automatically an indication Of non¢ompljance.

Residents Of Canada have to report their \^rorldwide income to the CRA. Nan-residents only have to report
their Canadian-source income, unless a tax treaty provides otherwise. An individual's resldency status is
therefore essential in determining what income must be reported. A person's residency status is determined
on a case-by-case basis by considering a number Of factors which include:
• residentialties in canada;
• purpose and duration of visits outside canada; and
• social and economle ties outside of canada,

For more information on tax obligations for non+esidents, go to eton-residents Of Canada.

The CRA's real estate webpage referenced above also pro`rides esuus Of audit actMties related to real estate
in Ontario and British Columbia for the year ending Mawh 31, 2016. These resuhe will be updatecl on a
quarterly basis and the figures for the first quarter of 2016/2017 `ni" be available shortly.

000070
 Canedatexchiefsknewforeignmoney'sbigroleinVancouverhousingmarket20yearsa...Page1of10

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Canada tax chiefs knew foreign

MOST POPULAR
money's big role in Vancouver yqro sMA*£D {acffq~
housing market 20 years ago, leaked
ouertychtrydjphoaey-
documents show, but auditors'
warnings was `ignored' fzts!.smart-rmdear-tombsjgm]s-o
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Teamofinvestigatorstriedtorai8ealer[ahouttax Unrfu States. n" 'smait'

cheatingafter1996analysisfoundr'lchnewimmigrants :i:deriariboc¥jb:#isginTus
domjnatedlunrypropertymarket,bu¥ing93percentof 8ntry
homesintrocities,whiledeclaringextremelylow de#rty¥rt%dJ#inited.
states-rhat-small-nuclear-
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mllliomairemigrattononoi`caterVa":ouver.byateamof
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Canada tax chiefs knew foreign money's big role in Vancouver housing market 20 years a... Page 2 of 10

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and instead .wanted the problem to go away", orie of the Vneivs/chinaA3ociety/aTticlofz00ScO
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The 1996 investigation, described in inteMews. Leaked

PROMa"oas vpROMonoNS}
memos and a sprcadsheet obtained try the SCMP. compared
LLLxury home sates in two regional cities against buyers.
social insiirance numbers and tax records, amid the arrival
ln Vancouver of thousands of rich immigrants ,from Hang
Kong and Taiwan. It showed that recent immigrants made
up more than 90 per cent of top-end. CScOO,000i}Lu5 \(/promatap/{986o3ftyLfTeo<nprcentp§-givate-
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puTthases ln which buyers were idendfiabLe.
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A leaked October 1,1996. nnemorandum describes efforts

try Canada tax auditors to investigate Suspected tax
cheating by wealthy migrauts and the discovery of their
massive rule jn the Luxiiry housing market in the yancoLiver-
regiQn cities Of Bumaby and Coquitbm. Photo: S{MP
Picture

htq> ://www.scmp.com/newstworld/united-states¢anada/article#Oo57g4/canda-taxnghief... ftQen7 8

Canada tax chiefs knew foreign money's big I.ole in Vancouver housing market 20 year a... Page 3 of 10

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(tHRE88ftwRE) HK WEwsr++one-xoNG} ^s.A givo^ci^sw `rmLo wEws^^.DRio) comiorT incchMrmT) eusai€ss vBusiN[ss)

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The second page Of the leaked.OctQb¢r 1.1996.

memorandum descri bing efforts 17y Canada tax auditors to
investloate suspected t\ax cbeadng try wealthqr migramsand \`+ €
the discovery of th€j. massive role €ri the luxury hqusing
marketintheVancouver-regictrtcit+esofBDrnatryfndL
Coquitham. Photo: SCMP Picture

However, these buyers only de{tored average houschold

incomes Of about C$23.000, compered ro more than
C$368,000 for the handful of long-term Canadian residents
who bought ln the same price brackets.

The existence Of the CRA team's 1996 analysis has never

before been publicly revealed, lt was condilcted by CRA'5
Underground Economy Workload Development Unit !n the
8urnaby-Eraser tax office, \which had been tasked with
identifying potential audit targets.

Canada.s millionaire migrarlts earn less than

refugees
(http/:Mrvw.scmp.com/commentrologs/article/1715970/canadas-
millionaire-migrants-Sam-less-refugees-so-why-
bother-wealth) i>

http://www. scmp.com/newstworld/tmited-statesngamds/article#oo5 794/canada-tax€hief... 2@ an Q 7 9

Canada tax chiefs knew foreign money's big role in Vancouver housing market 20 years a„. Page 4 of 10

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compliance from this group of peaple` We will not start
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mLeow~©us:Ssrv;#¥#ccfk;LanagemowjunventedtheprobLen

to go away and did rtot want to put resources towards these

srrmE f - Ir+houRE't#miecfi##ioTeadi mndE#ety'.a big role in vancouver housingmarket 20 years...

Only a haiidfuL Df audits were ever conducted as a result of
the initiative, which was -abandoned' for Lack of interest
and resources. he said.

The accourt Of the investigation -and its apparent

sniibbing dy CRA bosses - was coIToborated by 3 Second
person who `^/orlced in tlie 8umatry-Eraser CIA offic6 3t the
time.

A Leaked 3preadshect tallies the huge rote being played by

wealthy recent immigrant buyers in Bumaby and Coquitlam.
as well a5 their tiny declared incomes. Photo: SCMP Picture
•rlie leak Of the documents to the SCMP comes amid

concerns ttiat millionaire migrant money from China is

helping fuel VancouIVer's current home-price explosion, with
the average price Of a detached home on the metncipoLitan
region standing at C$1.8miltjon and the -benchmark-price
for all resldentinL sales at C$930.400. a whopping 32.6 per
ce" increase in the past year.

http://www.scmp.conrfuewrfundd/united-states-canada/article#oo5 794/canada-tax-chief. „ ftQen8 0

Canada tax chiefs knew foreign money's big role in Vancouver housing market 20 years a`.. Page 5 of 10

SutchfroMmingnE{Om 1986 to 2014. two main millioriaire migration

south cmna Monng post vchictes, the Federal Immigrant lnvestor Programme and a
apENmgivrmfEIfJ Hpemlfelraofrooqu A5bot®rfueD4(th®BHP}!Ehaugfro49aRAhrT vcow^miT7 Busnes5 w.usiNEssi
wealthy immigrants to Canada. An estimated 120,000 of
propERTy tipRopEm ffi8§ffieBrmttgrvgfflEN"ra]eFi+[§i:pth5janty§apm pOsT MAG ir^A^GAz"Es;ros"^GunNEi

S""AcoztNE*p':Prfus:rogr#eno"eQuiredtoscayintheFrench.

The first wa\res of immigrants using the scheme were

SHARE ' ' t¥ej#8:ffim#!Fasr#a:ffijn¥ifr±ife#adiffis#%Eiin vancoaverhousingmkel 2o years„.

handover. Since then, the schemes have been dominated by
rich mainland Chinese. The federal llpwas shut down in
2014, but the Qllp continues to operate, and ls on track to
bring about 5,000-5,500 niitlionaires and family members to
Canada every year.

The numbers were alarming'

Ttie retired auditor said the schemes had long raised
concern among auditors, prompting the 1996 grudy.

He said the investigation began with and.tors obta`ming a

list Of lrnm!grant investors from administrators of then
funds; their social insurance nunlbei5 were compered
against tax rolls to deduce that althQngh most were' Living
in high-income rieighbcwhoeds and refatlvely young, they
had "TTiininia( declared iR€ome-.

In Vancouver, Quebec miLli6naire migratiori has

gone frcm real estate `con§piraty theory' to
premier-Level concern
(http//www.5cmp.com/nel^givrorldyunited:
states-canada/article/1998883^ancouver-
quebec7mil[ionaire-migration-has-gone-real) +

•Based on this irformatjon I . , it was d€clded by the Burnaby-

Fi.user TSO (taxation services office) underground economy

team to start anaLys'ing high-end home purchases in the
lower mainland," he said.

http ://~.scmp.com/news/world/united-states¢anada/article/2oo5 794/camda-tax-chief... 2fiftofl 81

Canada tax chiefs knew foreign money's big role in Vancouver housing market 20 years a„. Pnge 6 of 10

-"mrir-L--=-
solthchimthfe"

sTyiE("~sArm) .Tv

chidffrow dfro money's bishaleinvancotrverhouslngmaTkct20y€urs...

A Leaked CIA chart shows the huge difference between the

declared incomes of recent lrrmigrants and Long-term
Canadian residents who bought Luxury nomes in 1994.
Photo: SCMP Picture

The study examined all Sales in Blimafty ahd`CoquitLain

worth more than C$600,000 -whkh at the time r6presented
a top-end luxury sale - in a two-mQrith period Of 1994. The
aLiditors identified buyers. studied lbeir tax records and
determi ned their inmigration s&inis beset uaon filing
history and the a?qu€ncjng of social insuranee nLimber5,

ThenumbersworeaLarming,-fheex-anditorsaid`-New
inmlgrant! made up the fangest propmori Of fou)fers. RE
their Lricomes were significant(y lower tha n Lo ng-!elTn
CamadiartTEJsiuents.-

A memo,descflbjng the study, drbad caot)er ,1,1996. `^ras

sent from team Leader Dino AItoe to johntFennguy, at the
lnlemational Tar Dir-eaorate in Ottawa.

Ne.ither could be reached for comment. and the CRA has yet
torespond[otheSouthCmmaMorndngPosr;request for
comment on the documents.

Foreign home buyers in Vancouver hit with HK-

style 15pc tax, but millionaire migrants will be
exempt
thttpLrl^^^rmr.scmp.com/news;A^rorld/united-
states-canada/article/1994773rareign-liome-
buyers-vancouver-nit-hk-style-15 pc-tax) ->

Altco says in the memo; `Based on the Lifestyte and average

age Of these taxpayers, it is likely that many Of these new
Canadians stiu have active business activities, I)ut are not
reporting all their sources of income.-

httpJ/ww. scmp.com/nowgivorld/united-statesoanada/artiele#oo5 794/canada-tax-chief... anon 8 2

Canada tax chiefs knew foreign money's big role in Vancouver housing market 20 years a.„ Page 7 of 10

=cf#onhoM#aE#6:::oro°outa:::::£°,=Sjan:oLjyne:i:n::}fi::':ee:o:#eeremn
(rmteitlmREfty rt€omtlaeaeaidmsaahoN"rmiorpe^apmdBdei cov»Em vcowErm BusiNEss orusmiEesi
accompanying the memo sho`^rs that 21 out of 29
pRopERTy "RopErmi iH€HffiffiENgr€sO,Q}pe ftyRErm{/spom FOsT ne vMAGAziREscOsT-w^GAZLNEi
Co
sTviEWAIAZINEsrsmfi &'fiffirspt immlgrar`ts; they made up 18 out of
&btg-d} in Bumaby. Recem: immigrant buyers

:nsf6:4t;:eteo :;:::;;g, fc:a:ear,g,:;::oc:I:gore,:egsi.ntgh:on Q

:rApe .... f . r. =*:;:pefaflngrigrkffiRiqu€ngrmrena?p's big role quvaperm hoysp8quap.zgxp._

The exact figure for the entire Bumaby cohort of 243

C$600,000-C$800.000 buyers who were not identiflab[e
was not given, but a random sample Of 31 buyers by the
auditors suggested a rate of 32 per cent. Assuming that herd
true for the group of 243, the percentage Of recent
immigrant btryers jn the entire 5ttidy was 93 per cent.

g±±ffr#FEL
=-=€=i=-rf
esfaRE±=rfeT;..
I

A chart by Citizenehip and lmmigrndon Cariada depics the

huge Spike in the lonux of wealthy inveror mlgraF}ts to
Canada in the eatry-to-mid 1990s. Taiwanese/tewcomers
are depicted in the red part Of the chart, while HQngkongers
make up a fange majority of the dark btoe section of the
chart. Mainland Chinese, depicted in tan, later go on to
dominate. Photo: CIC

David Ley. a University of British Columbia geoqraptry

professor who has studied the phenomenon of wealth
migration to Vancouver for decades, said that at the time Of
the study there was an intense debate in the city about
whether the role of rich immigrants ln the hou5lng market
was belng exaggerated.

Leak reveals secret tax crackdown on foreign-

money real estate deals in Vancouver
(httpwwww.scmp.com/news/vi/orld/united-
states-canada/article/1989586Aeak-reveats-
secret-tax-crackdown-foreig n -mo ney-real) T>

http ://www. scmp.eonrfuews/world/united-states¢anada/article/2oo5794/canada-taxchef... 2Q ee 0 8 3

Camda tax chiefs knew foreign rnoney's big role in Vancouver housing market 20 years a... Page 8 of I 0

soulchhaifembend;]F Said the tcaked data would have been valuable to this
sou8i chha nfrong posi discus5jor] had .rt been made public at the time. and printed
t"grffeRE} iieutrfutfu`rop ache.eerdsdpubouype\tho.dyazfm4EtIT tAIo"Em BusiNEss {musouEs@

%a#`;££Jtesrfu-gRBg;¢ged.withsimlhardemographicresults-.Howevergivy
qu8pe-mlnlongivr8-nnyaigivshe€ts showing this could not be obtained try the
a-re8t) SCMP.
quTED ST^TE! 4. C^».O^
{^roRu}Armrto.sTAIfs<AaLAca)

£a:nt,c=£;'#:##ig-::#ertTo:oo::eng::::::::=berm:*ce
a:;J:;S:TedTsta{g_migrantbuyerswereLiketyofTaiwaneseorjgin.The

#=i!C#d%8£€83roffi;:;e°r:t_t::c:ui::eon::Saof:un:::9£rt',t:ea::list
sde2ai6 treaties with Hang Kong ar`d Tatwan, thh8 difficulty of
g for assets iri Tai`^eri. and tire t`keLy
era`iveness of the audit tangcts`

liis auclit team planned to .revisit this data if

gfuL offfrore assct reporting data-becomes avahabLe
nation from immigration-, before Signing off with a

1:#ian#%°'2¥9gce!a±StforsoogestionsonhowtopFoceed.
#:#givs#oweveLcescHP-5sourcesaidthtteamus~Powerfeg

griirca##RE¥£r%Wca¥ew¥be,*::rs:Ti¥n':a:£¥=n
#V#'unT%¥rste:!9.nored-
caoudgiv!de^9952+9/chlnQs&r
cortyption- irmco-ifee soui'ce ofthie Leak came fomfard after the sc}4P
death"nalM reported Last montti that CRA was pLenriing a tax crackdown

on suspected real estate tax cheats trying homes with

-. -T-`...`! .`

i=#¥dy¥ngE"nb'[:afanstey;r=:)y°efa:.tobelincomeconduned,nBrfush
tithidardrty)
lA8TED S"TB a CA»^EL^ .
v`romaA)»iTeDsr^Tes{..iiD^)
Tc°#P#u,M##usHongcauerblogjsdevotedtothehybridcultureoffts
erg:,%::g.ansuusqutlstrsnowfirmsekeclties:I+ongKongandvancower.Allstoryidea5
try_~##ff££#.c£:##::cndon{{o#t,co:::=#gt#pr=m;I:ron
chang-mu-istand`wmervw,.trpr, @/anjb/7aeycoo970
n}=;r_":____fl!±gf±;4/;nirir[er.coFTirianjame5young70).

http://www. scmp.com/news/world/unitedstates¢anade/article#co5 794/canada-taxuehief... ftQjun£ 4

Canada tax chiefs knew foreign money's big role in Vancouver housing market 20 years a... Page 9 of` 10

sochcanhforrfuHptH

ngngivderAiafropeidi}9hoRLD t;NEwsOwORLD] cO»MEmvco"ENTi BLLswEss t;8uswEssi

n rest MAG ¢w^G^ziussrposT`LAAGAzi.iE)

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sH#=#:irRTrorRE
(inena^^ndd/un«edtsLales.

lii VdiiLouvet. Quebec
miLlionire in.givofl has
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q`.eb--milLha.handgivtrha-
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CtLi rwse Lou . uptiL}rl
prosoutoTs sect dcatb
penetry for JTtother of
#r##Q#'vpriapri#ers
mayor the\^ri^^roTtd/united-
canads/arti[Lt/199S249/thlT.e5e-canadian`wiriema`ker-}oha-
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coruiptkirrpco-artars`i.ek.
death.ap*qFkommsnu) .
ffi€¥Fffiffi4RTroleinvancourerhous:ngurket2oyears.,.
try-fuiul9frodrfery)
TOS) Cdiia.lian wf..ev!iaht!i
Jofro Chang of Lulu Island
Wnery L5 an"d for
5muqgLjng iri China, stat.
media suggers
Vnewgivdrd/uolted-5tatei`
cariadvI]r[tcl8/19930®7^op-
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Canada tar chiefs knew foreign money's big role in Vancouver housing market 20 yearn, Page 10 of 10

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httpJ/ww`ir.scmp.com/news/world/indted-states-canada/artiele/2oo5 794/canadr-tan-chief„. ft QJ&0£ 6

From: O'Toole, Shown
Sent: August-19-16 10:52 AM
To= Betts, Susan; King, Shell-Ann
Cc: Unrau, Jody; Drew, Lucus; Matheson, Oaire
Subject RE: Fact Checking: FW: REVISED: MEDIA INQUIRY - FOR ACTION: Vancouver Real Estate
lnternal Memo / South China Morning Post / YOUNG

Minor changes highlighed in yellow.

I sent a message to Dino to ask him to call iT`e and that you had some questions for him

FTom: 8etts, SLisan

Sent: August-19-16 10:39 AM
To: King, Sheri-Ann; OTcole, Shav\m
Cc: unrau, Jody; Drew, Luous; Matheson, Clalre
Subject: RE: Fat Checking: FW: RE\/ISED: MEDIA INQutRY - FOR ACTION: Vancouver Real Estate lfitemal Memo /
South Chime Momjng Post / YOUNG

I want to get this to Martine soon, s®a Qapt.turnaround wouid be greatly appreciated.\

Sue

From: King, Sheri-Ann

Seat: ALigust-19-16 9:05 AM
To: Betts, SLisan
Cc: Unrau, Jody; Drew, lucus
SubJat: Fact Checking: FW: REVISED: MEDIA INQUIRY - FOR ACTION: Vancouver Real Estate lnternal Memo / South
China Morning Post / YOUNG

Hi Sue,

For your approval,

000096
from: BatharsL Martins
Sent: August 18, 2016 2:03 PM
T®: King, Sheri-Ann
Ct: Drew-, L`JCLi§; UnTau, Judy; CRA.F DCPB ISSUES / ENJEuX DGPON FARC; Belts, Susari
S.rtyef±= FW: REVISED: MEDIA INQUIRY - FOR ACTION: Vancouver Real Esfatje lnternal Memo / South China Morning
Past / YOuNG

For your action

Request from the CO - Fact Check -SCMP orticte
Deadllne: at your earliest convenience (taitiorrow morning)

Good day,

000097
 ( 1 ) (.b)
•-e.i. I. .I

South China Morning Post (SCMP) article:

Canada tax chiefs knew foreign money's bis role in Vancouver housing market 20 years ago, leaked documents
show, but auditors' waning \^ias `ignored'
htto://www.scmo.com/news/world/united-states-canada/article/2005794/canada-tax-chiefs-knew-foreign-
monevsiferole

Attached, for yoilr reference, \21

Thank you

Martine

J~ dsactho€
Issues Management / Gestion des enjeux
Domestic Compliance Prograrm Branch (DCPB)
Direction geherale des programmes d' observation natiomux (DGPON)
Work/bureau: 6 I 3 -960-1947

L~Bathunst,Marbe
Sent: August-18-16 ra:31 PM
Tor Betts, Susan
Cc: Drew, Lucus; Unrau, Jody; I(lng, ShchAnn; ERA.F DCPB ISSUES / ENJEUX DGPON F,ARC
Silbject: RE: REVISED: MEDIA INQUIRY - FOR ACTION: Vancouver Real Estate lnternal Memo / South China Morning
Post / YOUNG

South china Morning postarticlejust came out: c

Canada tax chiefs knew foreign mone\/5 big role in Vancouver housihg market 20 years ago, leaked documents
show, but auditors' waming was `ignored'
http://w\"r.scmo.com/news/\^/orlq/united-stateseanpda/afticle/2005794/lcamada-ta){-chiefs-knewforeign-
monevs-biewh

Mar ro ®auha.
Issues Management / Gestion des eqieux
Domestic Compliance Programs Branch (DCPB)
Di rection g5ndrale des programmes d'observation nationaux (DGPCIN)
Work/burean : 613 -960-1947

From: Bathurst, Martine

Sent: August-18-16 12:11 PM
To: Betts, Susan
Cc: Drew, Lucus; unrau, Jody; King, Sheri-Aiin; CRA.F DCPB ISSUES / ENJEU){ DGPON FARC
Subject: FW: REVISED: MEDIA INQllIRy - FOR ACTION: Vancouver Real Estate mtei.nal Memo / South China Morning
Post / YOUNG

Sue'

For your information

4

000098
DCPB proposed response sent to media relations.

Thank you

ult~ fiHrfut
Issues Management / Gestion des enjeur
Domestic Colnpliance Programs Bmnch OCPB)
Direction gcherale des programmes d'observation nationaur (DGPON)
Work/bureau: 613-960-1947

From: Bathurst, Martine

Sent: August-18-16 12:09 PM
To: Zdero, Jelica
Cc: Anturres, Mark; Turgeon, colette; Ker, Shannon; Dhami, Ravlnder; Hovey, Diana; Damien, Lisa; CRA.F DCPB ISSUES
/ ENJEUX DGPON FARC; CRA.F HR-Issues / Enleun{-RH FARC; Brad5haw, Mary
Stityect: RE: REVISED: MEDIA INQUIRY - FOR AcnoN: Vancouver Real Estate lnteirma| Memo / South China Morning
Post / YOUNG

Good day Jelica,

DCPB AC approved proposed response bglQw.

Thank you

J-Ratwt
Issues Management / Gestion des enjenx
Domestic Compliance Programs.Branch (DCPB)
Di t.ection gen5rale des programmes d' chservation rmtionanx {DGPON)
Work/bureau: 613 -960-1947

From: Zdero, Jelica

Sent: AugList-18-16 10:41 AM
To: CRA.F DCPB ISSUES / ENJEUX DGPON F.ARC; CRA.F HR-Issues / Enje"itll FARC; Braclshaw, Mary
Cc: Antunes, Mark; Turgcon, Colette; Key, Shannon; Dharri, Ravinder; Honey, Diana; Damien, lisa
Stlbject: REVISED: MEDIA INQUIRY - FOR ACTION: Vancouver Real Estate Internal Memo / South China Morning Post /
YOuNG

Hello - Please confirm whether your branch will conthbute to any part Of the response.

Note internal memo attached. HQ Media R®fations will respond. With DCPB, FAB, and HRB for action, Thank
you, Jelica 613-952-9184

INCOMING

lan YOUNG
South China Morning Post
604-874no866

000099
lan.Youna@scmB.com

Reporter's deadline: ASAP

Branch deadline: Today, Thursday August 18 at 2 pin (EST).

LEEEEI

The reporter has indicated he has received a copy of an imemal memorandum from 1996 that he
says describes an attempt by CRA auditors to raise the alarm about very high levels Of luxury home
buying associated with wealth migration to greater Vancouver, and the likelihood that many of these
buyers were underreporting their global income by a large degree. His source says the analysis
described in the documents went largely ignored by bosses at CRA at the time. and the initiative to
pursue audits against this cohort was abandoned.

Questions:

1 . Can CRA confim or deny the authenticfty of the documents?

2. Do the apparent sender and recipient of the memos, Djno Altoe and John Fennelly respectively,
still work at CRA, and if so, would it be possible for me to speak with them?
3. If the documents are authentic, can the CFtA describe how the analysis was received and what] if
any action was taken as a result?
4. Is a more-complete version Of the analysis described in the memos available for public release?

Status:

HQ Media Relations w«L respond. Wth+DCPB, FAB, and HF3B for action.

PproBosedresDonse
lL==H'S"ue"an'"BasforAnne"arioL6vceque,AC,DCPB
New information

The CRA cannot comment on the authentldity Of the documents your have pro`/ided.

We respectfufty decline yoiir request for an interview.

TThe CRA takes non-compliance very seriously and is committed to protecting the fairness and integrity Of the
tax system.

TThe CRA takes many factors into consideration, including the use Of advanced risk-assessment tools, anal\rfics,
leads, and third-party data, when identifying files for a!±±j±§.

The real estate sector has been identified as one Of the mariy sectors where the CRA is actively addressing tax
non-compliahce. The CRA has created a fact sheet to dispel mirths related to federal tax obligations and the
real estate sector.

000100
TThe CRA webpage How does the Canada Revenue AEencv address nonrfomDlfance in the real estate sector?
outrlnes the key areas of compliance risk in the real estate sector and further explains that a comparison of
house sales to reported income is not automatically an indication Of nan-comp»ance.

Residents Of Canada have to report their worldwide income to the CRA. Nan-residents only have to report
ttheir Canadian-source iTicome, unless a tax treaty provides otherwise. An individual's residency status is
therefore essential in determining what income must be reported. A person's residency status is determined
on a case-by-case basis by considering a rthmber Of factors which include:
• residential ties in canada;
• purpose and duration of visits outside canada; and
• sacial and economicties outside of canada.

For more information on tar obligations for nan-residents, go to }!pn-residents of Canada.

The CRA's real estate webpage referenced above also provides results Of audit activities related to real estate
in Ontario and British Columbia for the year ending March 31, 2016. These restjlts will be updated on a
querterty basis and the figures for the first quarter of 20|6¢017 will be avaltoble shortly.

000101
0'Toole. Shawn

Subject: FW: 1996 Project

Location: Sue`s Office - Coordinates below

Starts Fri 2016-08-19 02:00 pM

Endr. Fri 2Oi6"-19 02:30 pM
Show Tlme A= Tentative

Recurrence: (none)

Meeting Status: Not yet resporided

Organizer o.Toole, Shewn

Should you wish to attend

---Original Appoi nfroent~---

From: OToole, Shown
Sent: August-19-16 1:50 PM
T®: OToole, Shawn; Altoe, Dlno; Eugenio, BenJlda; Betts, Susan
Subject: 1996 Project
Whel.: August-19-16 02:00 PM®2:30 PM (UTcno5:cO) Eastern Time (uS & Canada).
Where: Sue's office - Ccordinates bctow

Coordinates / coordonnees

1. Plione rmmber from within CIA / Num6ro de t€I€phane si a rint6rieur de l'ARC: 613fl60L7510

Phone number from outside CRA / Num6ro de telephone si a rerferieur de l'ARC: 1-877-4134781

2. Conference access code / Code d`acc€s a fa conference: i s®(c}

000102
O'Toole, Shawn

From: OToole, Shaun

Sent: August-19-16 01:39 PM
To: Betts, Susan
Subject: 1996 memo - Are you availabe to speak to Dino at 2." our time?

000103
O.Toole, Shawn

From: O'Toole, Shawn

Sent= August-19-16 01:40 PM
To: Altoe, Dino
Subject RE: Foreign Investment/Real Estate

I've asked Sue and will get back to you.

From: Altce, Dine

Sent: Angust-19-16 i:30 PM
T®: OrTde, Shawn
Sul)ject: RE: Foreign ZnvestmentyReal Estate

Shawn, how doe511 work?

Dino ALTOE

'd*#tiir=iruditspecialis.TeamfiormertyECAS},AuditDiviston
Team Leader

lei 604-587-2812 | fax 604-587-2646

dina.altoe@cra-arc.ac.ca
Se¢tiorl 443-13 - 3rd fl
Caneda Revenue Aigency
Eraser Valley & Nohaerri TSo, Audit Division
9755 King George Boulevard, Surrey. B.C. \lsT 5lflf6 `

From: OTcole, Shavm

Sent: August 19, 201610:16 AM
To: Al[oe, Dire; Eugento, Ben.frda
Subject: RE: Foreign lnvesfroent/Real Estate

Are you available rrow? Maybe Benilda too? lf so,1'11 check with Sue if she is available.

From: Altoe, Dine

Sent: Angust-19-16 11:46 AM
To: OTrfe, Sharm
Supfect: RE: Foreign lnvIgivent/Real Estate

iQii '`,`. ```:. ` :` ` ` `. :;..`:`.:`:.¥``3srsesesmaE#iREras:ii

Left you a message. I wilt be around until about 4 PM EST today. So if you ot Sue need to call. No problem.

Oino.

Dino ALTOE

000104
Team Leader
Computer itwdlt Specfalist Teem (formerly ECAS). Audit Division
tat 6o+s87-281 2 i fax 6o4en-2646
dlno.attoe©crardre.ac.ca
Section 443-13 - Sid fl
Canada Revenue Agency
Eraser Valley & Northern TSO, Audlt Division
9755 King George Boulevard, Surrey, B.C. V3T 5W8

From= OToole, Shawn

Sent: August 19, 2016 7:29 AM
T®: Albe, Dlro
cc: oToole, Shewn
Siidyect: FW: Foreign lnvesthent/Real Estate

Subject: RE: foregn lnvesfroent/Real Estate , ,>

From: OThrfe, Shown

Sent: August-18-16 5:40 PM
To: Betts, Susan
Gc: Aitoe, Dire; Eugenio, Beniida; KI.ng, Shah.-Ann; Drew, lLious; Langlois, Jean-Michel; OTcoLe, Shown
Suqect: FW: Foreign IIivestmenvRcal Estate

000105
from: Amse, Dino
Serit: Augiist-18-16 4:37 PM
T®: OTche, Shawn
SuDect: FW: Foreign lnvestmenvRcal Estate

As requested.

Dino ALTOE

Team Leader
C;ornputer Audit Specialist Team (formerly EC:AS}, Audit DMsion
tel cO4-587-Z812 | fax 604-587-2646
din_a_._afltoe@cra-ar_a.ac.ca
Section 443-1 3 - Sid fl
Canada Revenue Agat\cy
Eraser Valley a Northern TSO. Audit Division
97$5 Kir\g George Boulowand, Surrey, B.C. \f3T 5W6

Fliom: AJtce, Dine

Sent: Angust 18, 20161:24 PM
To: Derrick Cindy
Subject: FW: Forekyn lnvesdenvReal Estate

Hi Cindy, info sent to Damy. ,

000106
Dino ALTOE

T®am L®ader
5o*#'rfE=EuditspeeialtstTeamlf®rrneriyECAs),AeditDivtsion
tel 8o4-58i-281 2 i fax 8on-587-2646
din®.altoo®crardrc.ac.ca
Section 443.13 -3rd fl
Canada Revenue Agency
FTaser Valley a Northern TSO, Audit Division
9756 t<ing Gieorge Boulevard. Surrey, B.C. V3T §W6

From: Altce, Dino

Sent: hanuary 5, 2016 11:20 AM
To: Leung, Donny
Subject: RE: foreien lnvestmenvReal ESREe

Hi Danny, I can assist in providingioput regarding screeni'ng. : ` ,.¥_i

Dine.

Dlno ALTOE

000107
 Team Leader
Computer Audi. Specialtst Team {formerly ECAS}, Audit Dlvision
te[ 604-S87-2812 | Sax 60+587~2846
din_a_._a[toeeera-are.ae.¢a
Section 443-13 -Sid tl
Canade Revenue Agency
Fras®r Vall®y a NOTthem TSO, Audit Division
9755 Klng George Boulevard, Surrey, B.C. V3T 5W6

From: leung, Denny

Selit: January 5, 2016 10:30 AM
To: Eugenio, Benlde; Engenfo, Reyne]I; Sinms, Robert; Armstong, uofs; LeLing, Glenn; Shrimpton, Paul; AJtce, Dfro;
Hayved, Andrew
Si.tyect: FW: Foreign lnvesfroertyReal E5tate

Do we have any staff that have experience in screening real estate Workload and is available to help BIQA?

From: Ralla, Jeanne

Sent: December 17, 2015 10:27 AM
T®: CRA.0 F\MrTSO-CP-Blvd-Managers / GestfomENdroi6Sey" OARC
Slibject FW: Foreign lnvestmenvReal Estate

Names please

From: Jawandha, Dal

Sent: DecEmber 17, 2015 9:49 AM ,
To: Bhalco, Salma; Etches, Karen; Mcgiv; Lfa; Ra«a, Jcanne; vyerng, Dick
Cc: Gill, Malwinder; Phlds, TLfTi
SLibject FW: Foreisn lnvesfroent/Real Estate

Hello Everyone,

FurthertoTim'semailbek}w,canyoqpleaseforwiardmethenamB§oftheindividualsfromyourrespectiveofficesthat
would be able to assist in screening real estate wockload for BIQA. I will be coordinating the screening session and the
dates that ve're thinking of is mid-January 2016 for a 2week pefrod.

The individuals should have prior experience in workload development, and shouid be prepared to share their screening
knowledge with BIQA, while assisting in developing real estate workload. On that note, if your selected individuals have
any real estate workload ideas that they would like to submit prior to the screening session, please have them forward
their ideas to me accordingly.

In relation to the initiative development" corlcept below, please forward me thci5e names too as that meeting will take
place after the scregning session is complete (early Feinary 2016t. With this particular initiative, the goal is to develop
additional approaches to addressing the real estate issue in our region; therefore, the individuals need to be
experienced jn the real estate sector.

If you could provide the names for both initiatives by Thursday. December 31.`. 2qq5_± that would be great. .

Thanks in advance for your assistance.

Dof]owondiab Bcomm. cegL c"A

Regional Coordin atorj Underground Economy
Prngrams, Pacific Regional OITlce, 830-00

000108
Cannda Revenue Agency - 1188 W. Georgia Str€ct (8th Floorty
Phone: 604. 666`8557
Cell: 6Ou.360.1903
Brmi[: Dad.Jawa ndha@cra-are.i9c..ca

From: Philps, Th
Seftt: December 16, 2015 9:30 AM
To: Gill, Narrin; Quchecr Mike; Bedford, David; Brosseuk, Tory
Cc: Gill, Matwinder; Jawandha, Dal; Phelan, Maureen
SLibject: Foreign Investment/Real Estate

You are all aware of the ongoing high profile of the Foreign Investment/Real Estate file in our Region. There is an
increasing urgency tor us to tangibly demonstrate progress. I am asking your assistance with t`ro initiatives.

1. Enhanced screening efforts: Each of your ofifees has screening expertise that should be utilized in the short term. I
will be approaching yoLir ADA's for the flames of individuals that could assemble quickly and both assist Mal'§ team in
developing real estate workload bLit also share their screening knowledge with BIQA,

2. Ifiitlathre developmefit: I will be convefling an intensive working sesstori early in the flew year to develop additional
approaches to addressing the real estate issue. The individuals at the table will need to be experienced in the real
estate Sector, undel'st3nd what is necessary to develop strong files, and most importantly have a disposition towards
looking at the issue from a new and creative perspective.

It is chtical that all offices contribute their experfeficer to this effort.

I would appreciate whatever support and encouragement you can provide. Tim.

000109
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