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Affidavit & Evidence of the Accused:  

This is the verified Affidavit of FACT, sworn under Penalty of Perjury, written by Steven James Merrill, and entered by him into the Court File 91448-1 on March 5th 2020; it is 8 pages long and details the sequence the events and highlights of the correspondence between SJM and the CRA leading up to the Officer's service of January 30th 2019, the Crown Attorneys, and the Affidavits submitted by SJM to the File at The Kelowna Law Courts, prior to Trial. 

Affidavit of Steven James Merrill: File 91448-1 at Kelowna Law Courts:
 

This file contains Part 1 of the Verified Exhibits attached to the Affidavit of Fact and sworn under Penalty of Perjury, presented and entered into the Court File 91448-1 on March 5th 2020; the correspondence details the original Offer to File Income Tax Returns from Bob Hamilton (Commissioner of the CRA) in exchange for Benefits and Credits, the Conditional Acceptance Notices returned to the CRA Officer Chris Pagett, and most telling, a copy of the Affidavit of Service signed and sworn by Pagett. Note the date of the 3rd correspondence to Pagett and then the date of his Affidavit (which confirmed his agreement of the terms between the two parties) 

Part 1 of the Verified Exhibits Attached to Affidavit of Steven James Merrill:
 

This file contains Part 2 of the Verified Exhibits attached to the Affidavit of Fact and sworn under Penalty of Perjury, presented and entered into the Court File 91448-1 on March 5th 2020; the file reveals the original Court Summons, the correspondence with FOUR Crown Attorneys before and after the attempts to secure jurisdiction (Arraign),  a copy of the  email from the lead Crown Attorney (Michael Ledressay) on December 5th 2019 (Exhibit "L"), which confirms their very slippery "quasi criminal" jurisdiction, and a copy of the email from the same Attorney on February 23rd 2020 (Exhibit "N"), which confirms that the four missing Income Tax Returns were filed and accepted by the CRA (all prior to the Trial). 

Part 2 of the Verified Exhibits Attached to Affidavit of Steven James Merrill:

This file contains Part 3 of the Verified Exhibits attached to the Affidavit of Fact and sworn under Penalty of Perjury, presented and entered into the Court File 91448-1 on March 5th 2020; the file reveals correspondence dating back to 2009 between Steven James Merrill and various CRA officials, including Jean Pierre Blackburn (Minister of National Revenue), and Ron Cannan (former MP Kelowna Lake Country). These exhibits were entered to illustrate how the bureaucrats at The Canada Revenue Agency NEVER ever go silent on their own commercial process, but in fact did in this case, and subsequently did provide Steven James Merrill with Lawful Cause to delay the four filings, despite what the idiot Judge Smith believed.

BONUS! -- Truthers should read carefully the letter delivered to J.P. Blackburn (Exhibit "S"), and especially the reply from Blackburn to Cannan (Exhibit "U"). 

Part 3 of the Verified Exhibits Attached to Affidavit of Steven James Merrill:
 

Arraignment & Trial Procedings:  

This file contains the complete transcript of the Trial Proceedings at The Kelowna Law Courts, Courtroom 107, on the morning of March 6th 2020 in front of Judge Robin Smith. This first day was supposed to be the start of the Trial until Judge Smith realized the Man representing the Accused Person (a fiction) had yet to be Arraigned during three previous court appearances.

Trial Proceedings (Arraignment) March 6th 2020: 
 

This file contains the complete transcript of the Trial Proceedings at The Kelowna Law Courts, Courtroom 107, on July 13th 2020 in front of Judge Robin Smith. This first day was supposed to be the start of the Trial until Judge Smith remembered that he himself had entered a Plea of "Not Guilty" at the March 6th Arraignment and was in fact standing as surety for the Accused Person, and the "Charges" of course. A quasi arrest of the Man did take place on this morning before Judge Smith started the Trial with the Man (Steven James Merrill) secured in handcuffs within the Prisoners Box. 

Trial Proceedings Day 1, July 13th 2020: 

This file contains the complete transcript of the Trial Proceedings at The Kelowna Law Courts, Courtroom 107, on August 4th 2020 in front of Judge Robin Smith.

Trial Proceedings Day 2, August 4th 2020: 

Judge Denies Defendant Audio Transcript in Income Tax Trial:
https://www.galileolied.com/post/judge-denies-plaintiff-the-transcript-in-income-tax-trial

Judge Denies Application to Order Senior Agent to Testify at Kelowna Tax Trial:
hhttps://www.galileolied.com/post/judge-says-defendant-s-subpeona-of-cra-agent-not-properly-served

Trial Judge Smith's Reasons for Judgement 

This file contains the Decision of Judge Robin Smith in the Matter of Steven James MERRILL v. Regina, at The Kelowna Law Courts, Courtroom 107, on August 7th 2020.

Judge Robin Smiths Decision, August 7th 2020: 

Castanet Fake News Story 1.0 Here: Convicted of not filing taxes
https://www.castanet.net/news/Kelowna/308001/Man-s-claim-he-s-not-a-person-convicted-of-not-filing-taxes

Castanet Fake News Story 2.0 Here: Jailed for not filing taxes
https://www.castanet.net/news/Kelowna/308391/Man-who-tried-to-claim-he-s-not-a-person-jailed-for-not-filing-taxes

Merrill Appeal Notes, March 22nd 2020  

This file contains the Appeal Notes of Steven James Merrill, who did (from Jail in September 2020) file an Appeal to Judge Robin Smith's decision, and which was eventually heard by Judge Basran on March 22nd 2021, at Kelowna Law Courts Room 109, and wherein SJM did detail for the Court the four biggest whoppers told by Judge Smith in his decision.  

Appeal Notes of Steven James Merrill, March 22nd 2021: 

Appeal Judge Basran's Decision, May 28th 2021 

This file contains the Decision of Judge Devh Basran in the Matter of Steven James MERRILL v. Regina, heard at The Kelowna Law Courts, Courtroom 109, on March 22nd 2021.

Decision of Judge D. Basran, May 28th 2021: 

Castanet Fake News Story Here 3.0: Tax judgment 'unassailable'
Kudos to Castanet Editor for recognizing that the four tax returns were "eventually" filed, 6 months BEFORE the Trial!  https://www.castanet.net/news/Kelowna/335527/K elowna-man-who-claimed-he-was-not-a-person-loses-appeal-over-conviction-for-not-filing-taxes

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