00 Production Orders and Warrants

CanadaRCMP FUe:

ONTARIOSUPERIOR COURT OF JUSTICE

(Toronto Region)

IN THE MATTER OF an application for a Production Order pursuant to section487.012(1) of the Criminal Code.

AND IN THE MATTER of an application for Assistance Orders pursuant to section487.02 of the Criminal Code

PRODUCTION ORDER

TO: Sergeant Gordon Aristotle

TO: Scott Hutchison

TO: Wayne Doney

UPON READING the information on oath of Sergeant Gordon Aristotle, a Peace Officer,and a member of the Royal Canadian Mounted Police in the Province of Ontario, datedMarch 4, 2015;

AND UPON BEING SATISFIED that the requirements of section 487.012(1) of theCriminal Code have been met;

AND UPON BEING SATISFIED that there are reasonable grounds for believing that thefollowing offences have been committed, namely:

• Section 322 Theft Criminal Code:• Section 336 Criminal Breach of Trust Criminal Code;• Section 380 (1) Fraud Criminal Code;• Section 462.31 Laundering the Proceeds of Crime Criminal Code; and• Section 341 Fraudulent Concealment Criminal Code.

AND UPON BEING SATISFIED that the following data will afford evidence of the saidoffences:

a. Copies of emails from the Ontario Provincial Police Association (OPPA)email accounts of Karl Walsh, Jim Christie and Martin Bain contained onOne Memorex DVD labelled “2014 Email backup JC”; One MemorexDVD labelled “Oct 2014 Email backup KW MB”; and One Kingston Data

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AND THAT the following Independent Certified Forensic Examiner (ICFE) be appointedto assist the Police and the Chief Referee in the search, and seizure of the data:

Wayne DoneyDigital Evidence International Inc.400 Queens Ave., London, Ontario

SPECIAL CONDITIONS FOR THE PRODUCTION ORDER:

I. Sergeant Gordon Aristotle will seize the data from Detective Inspector Avery.The data will be sealed and will not be examined by the police. The data will bedelivered to the ICFE as soon as reasonably practicable.

II. The ICFE will receive the seized data from the police. If possible, the ICFE willimage the data to create a sound duplication.

Ill. The ICFE will conduct keyword searches on the data or the images of the data.The list (s) of key words will be supplied to the ICFE by Sergeant GordonAristotle or his designate. The ICFE will provide the results of the key wordsearches to the Chief Referee.

IV. The ICFE will maintain continuity, security, and store the data and the images ofthe data, until the forensic examination is completed. Upon the completion ofthe forensic examination the ICFE will deliver all the data and any copies orimages thereof to the custody of the Chief Referee.

POST SEIZURE DUTIES OF THE CHIEF REFEREE:

V. The Chief Referee will receive the data from the ICFE. Upon receipt, the ChiefReferee will maintain continuity and security, and be responsible for the storageof the data until otherwise ordered by the Court.

VI. The Chief Referee will examine the data and assert solicitor-client privilege ifapplicable.

VII. If the Chief Referee does not assert privilege over any data it will be released tothe police as soon as reasonably practicable. The Chief Referee will contactSergeant Aristotle, and make arrangement for the release of the data.

VIII. In the case of any data where privilege has been asserted, the Chief Referee willseparate the data into three categories, and prepare a report that will provide theCourt with rationale why the data:

1. In the opinion of the Chief Referee is not protected by solicitor clientprivilege.

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2. In the opinion of the Chief Referee may be protected by solicitor client-privilege.

3. In the opinion of the Chief Referee should be protected by solicitor client-privilege.

IX. The Chief Referee will be responsible for notifying clients who have beenaffected by the execution of the search warrants, or whose data have beenseized pursuant to the search warrants. This notification will occur as soon asreasonably practicable following the execution of the search warrants and mayinclude advising clients of:

a. The seizure of any of their data;

b. The risk to their privilege interests by the investigative or prosecutorialauthorities;

c. The existence of a conflict of interest if one has arisen;

d. The right to seek and obtain legal advice and legal representation;

e. How solicitor-client privilege may be asserted;

f. How to request a hearing to determine any issue of privilege by the Court;and

g. Any other information to assist them in protecting their interests as a resultof the search for and seizure of their data.

X. The Chief Referee may notify the clients either verbally or in writing and mayrequest the assistance of the Police in the notification process. In the event thatclients cannot be notified after all reasonable attempts, the Chief Referee maytake steps that will afford continued protection of the clients’ solicitor-clientprivilege, including responding to the Crown’s application to gain access to theseized material, or bringing a motion to have the privilege issues adjudicated bythe Court.

DATED this 5 day ofMa 01 eCitoorontoin the Province of Ontario.

Judge of the Superior Court of OntarioJUSTICE NDRDHEJME

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(Toronto Region)

IN THE MATTER OF an application for aProduction Order pursuant to section487.012(1) of the Criminal Code.

AND IN THE MATTER of an applicationfor Assistance Orders pursuant to section487.02 of the Criminal Code

PRODUCTION ORDER

Sergeant Gordon AristotleRoyal Canadian Mounted Police345 Harry Walker Parkway South

Newmarket, ON

Page

CanadaROMP FHe:


(Toronto Region)

IN THE MATTER OF an application for a Production Order pursuant to section487.012(1) of the Criminal Code.


PRODUCTION ORDER

TO: Sergeant Gordon Aristotle

TO: Scott Hutchison

TO: Wayne Doney

UPON READING the information on oath of Sergeant Gordon Aristotle, a Peace Officer,and a member of the Royal Canadian Mounted Police in the Province of Ontario, datedMarch 4, 2015;

AND UPON BEING SATISFIED that the requirements of section 487.012(1) of theCriminal Code have been met;

AND UPON BEING SATISFIED that there are reasonable grounds for believing that thefollowing offences have been committed, namely:

• Section 322 Theft Criminal Code:• Section 336 Criminal Breach of Trust Criminal Code;• Section 380 (1) Fraud Criminal Code;• Section 462.31 Laundering the Proceeds of Crime Criminal Code; and• Section 341 Fraudulent Concealment Criminal Code.

AND UPON BEING SATISFIED that the following data will afford evidence of the saidoffences:

1. Backups of OPPA email mailboxes utilized by Martin Bain, KarlWalsh and James Christie to locate emails pertaining to:

i. Association, ownership or control over any company by the OntarioProvincial Police Association (OPPA), Karl Walsh, Jim Christie,

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Martin Bain, Kiara Kozak, Noel Francis Chantiam, or AndrewMcKay;

ii. Investment or ownership by the OPPA, Karl Walsh, Jim Christie,Martin Bain, Klara Kozak, Noel Francis Chantiam, or AndrewMcKay in investments including but not limited to: real property,corporations, securities, and bank accounts;

iii, Any business transaction made by the OPPA, Karl Walsh, JimChristie, Martin Bain, Klara Kozak, Noel Francis Chantiam, orAndrew McKay;

iv. Communication between any of the following individuals: KarlWalsh, Jim Christie, Martin Bain, Klara Kozak, Noel FrancisChantiam, Barry McKay, Andrew McKay or Natasha Vieira; and

v. OPPA expenses, annual leave, or the payout of annual leave.

AND UPON BEING SATISFIED that the requested data is in the possession orcontrol of Curtis Ella.

IT IS HEREBY ORDERED THAT Curtis Ella shall produce the requested data toSergeant Gordon Aristotle of the Royal Canadian Mounted Police (RCMP), at theRCMP Detachment located at 345 Harry Walker Parkway South, Newmarket, Ontario,as soon as practicable and, in any case, no later than 30 days from the date of thisOrder.

AND THAT the following independent lawyer be appointed to act as the Chief Refereein order to protect solicitor-client privilege:

Scott HutchisonHenein Hutchison LLP3rd Floor235 King Street EastToronto, OntarioLSUC # 29912J

AND THAT the following Independent Certified Forensic Examiner (ICFE) be appointedto assist the Police and the Chief Referee in the search and seizure of the data:

Wayne DoneyDigital Evidence International Inc.400 Queens Ave., London, Ontario

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SPECIAL CONDITIONS FOR THE PRODUCTION ORDER:

Sergeant Gordon Aristotle will seize and secure the data from Curtis Ella. Thedata will be sealed and will not be examined by the police. The data will bedelivered to the ICFE as soon as reasonably practicable.

The ICFE will receive the seized data from the police. If possible, the ICFE willimage the data to create a sound duplication.

Ill. The ICFE will conduct key word searches on the data or the images of the data.The list (s) of key words will be supplied to the ICFE by the Sergeant GordonAristotle or his designate. The ICFE will provide the results of the key wordsearches to the Chief Referee.

IV. The ICFE will maintain continuity, security, and store the data and the images ofthe data, until the forensic examination is completed. Upon the completion ofthe forensic examination the ICFE will deliver all the data and any copies orimages thereof to the custody of the Chief Referee.

POST SEIZURE DUTIES OF THE CHIEF REFEREE:

V. The Chief Referee will receive the data from by the ICFE. Upon receipt, theChief Referee will maintain continuity and security, and be responsible for thestorage of the data until otherwise ordered by the Court.

VI. The Chief Referee will examine the data and assert solicitor-client privilege ifapp1 ica b le.

VII. If the Chief Referee does not assert privilege over any data it will be released tothe police as soon as reasonably practicable. The Chief Referee will contactSergeant Aristotle, and make arrangement for the release of the data.

VIII. In the case of any data where privilege has been asserted, the Chief Referee willseparate the data into three categories, and prepare a report that will provide theCourt with rationale why the data:

1. In the opinion of the Chief Referee is not protected by solicitor clientprivilege.

2. In the opinion of the Chief Referee may be protected by solicitor clientprivilege.

3. In the opinion of the Chief Referee should be protected by solicitor clientprivilege.

Page 3 of5

IX. The Chief Referee will be responsible for notifying clients who have beenaffected by the execution of the search warrants, or whose data have beenseized pursuant to the search warrants. This notification will occur as soon asreasonably practicable following the execution of the search warrants and mayinclude advising clients of:

a. The seizure of any of their data;






g. Any other information to assist them in protecting their interests as a resultof the search for and seizure of their data.

X. The Chief Referee may notify the clients either verbally or in writing and mayrequest the assistance of the Police in the notification process. In the event thatclients cannot be notified after all reasonable attempts, the Chief Referee maytake steps that will afford continued protection of the clients’ solicitor-clientprivilege, including responding to the Crown’s application to gain access to theseized material, or bringing a motion to have the privilege issues adjudicated bythe Court.

DATED this SThay of March, 2015 at the 9ity of Toronto in the Province of Ontario.

Judge of the Superior Court of OntarioJUSTICE NDfDHEJMEf

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(Toronto Region)

IN THE MATTER OF an application for aProduction Order pursuant to section487.012(1) of the Criminal Code.

AND IN THE MATTER of an applicationfor Assistance Orders pursuant to section487.02 of the Criminal Code

PRODUCTION ORDER

Sergeant Gordon AristotleRoyal Canadian Mounted Police345 Harry Walker Parkway South

Newmarket, ON

Page ..

Canada RCMP File:

ONTARIO

SUPERIOR COURT OF JUSTICE

(Toronto Region)

IN THE MATTER OF an application for a Production Order pursuant to section487.012(1) of the Criminal Code

AND IN THE MATTER of an application for Search Warrants pursuant to section 487 ofthe Criminal Code.


AND IN THE MATTER of an application for an Order Denying Access to Information(Sealing Order) pursuant to section 487.3(1) of the Criminal Code.

INFORMATION TO OBTAIN

TABLE OF CONTENTS

lntroduction 3Offences Under Investigation: 5Overview 6

First Response Travel Group! Leximco Ltd 7

Offshore Investments 8

PIN Consulting Group Inc 9

Other Allegations 10

Judicial Authorization Sought 11Subject List 13Sources of lnformatiow 15Grounds Of Belief: 16

OPPA Information Review 16

Witness Statements 16

Martin McNamara 17

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CurtisEia•.20

Kimberly Tait 28

First Response Travel Group 34

Leximco Ltd 36

PIN Consulting Group Inc 37

New Providence Income Fund Ltd 39

Condos at 1 Cable Beach in Nassau, Bahamas 40

2014 OPPA Audit: 41

OPPA Association Financial Report Presented at the OPPA Annual General Meeting 43

OPP Association Constitution and By-Laws 43

Summary of Grounds 43Solicitor-Client Privilege Considerations 44Things Sought Are Not Protected By Solicitor-Client Privilege 46

Search Warrant for 903 - 180 Bloor Street West, Toronto, Ontario 49

Things Being Sought from 903 - 180 Bloor Street West, Toronto 49

Summary of grounds for Belief the Things being Sought will be Located at Suite 903 - 180Bloor Street West, Toronto, Ontario 51

Special conditions related to the Search Warrant for 903 - 180 Bloor Street West, Toronto:52

Seizure of Electronic Records at 903 - 180 Bloor Street West, Toronto, Ontario 53

Things being sought from Ontario Provincial Police Association Office located at 119 FerrisLane Barrie, Ontario: 58

Summary of grounds for belief the things sought will be located at Ontario Provincial PoliceAssociation Office located at 119 Ferris Lane Barrie, Ontario 60

Grounds To Believe Things Sought From All Locations Will Afford Evidence 86

Time Frame Requeste& 86Sealing Order 86

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ONTARIO

SUPERIOR COURT OF JUSTICE

(Toronto Region)

IN THE MATTER OF an application for a Production Order pursuant to section487.012(1) of the Criminal Code

AND IN THE MATTER of an application for Search Warrants pursuant to section 487 ofthe Criminal Code


AND IN THE MATTER of an application for an Order Denying Access to Information(Sealing Order) pursuant to section 487.3(1) of the Criminal Code.

INFORMATION TO OBTAIN

I, Sergeant Gordon Aristotle, a peace officer and member of the Royal CanadianMounted Police (RCMP) in the Province of Ontario, MAKE OATH AND SAY ASFOLLOWS:

Introduction:

1. I have been a member of the RCMP since 1997 and currently hold the rank ofSergeant. My first posting was in the Province of British Columbia working inboth the General Duty and the General Investigation Sections (“GIS”). Whileworking GIS, I was involved in the investigation of major crimes such ashomicides, robberies, sexual assaults, drugs offences, counterfeiting and frauds.

2. In 2001, I was transferred to Ontario. I have been assigned to several unitswithin the RCMP which have, as part of their mandate, the investigation offinancial crimes including the following.a. National Security Investigation Section;b. Commercial Crime Section;c. G8-G20 Summits Joint Intelligence Group;

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d. Integrated Market Enforcement Team;e. The GTA Financial Crime Unit;f. Joint Securities Intelligence Unit; and

g. Integrated Proceeds of Crime Section.

3. In addition to the above noted units from 2002-2004 1 was seconded to ProjectOIDA to work with RCMP and Toronto Police Service (TPS) investigatorsassigned to the Professional Standards Special Task Force. Project OIDAinvestigated allegations of fraud and corruption which resulted in criminalcharges being laid against police officers formerly assigned to the TPS CentralField Command Drug Section.

4. I have completed complex financial investigations, at times as the team leaderand/or affiant, including those involving:

a. fraud offences;b. money laundering and proceeds of crime offences;c. breach of trust offences; andd. crimes of dishonesty committed by a member of the Law Society.

5. I have prepared and supervised the preparation of numerous judicialauthorizations including search warrants, production orders, tax applications,restraint applications and management orders. I have prepared and supervisedthe preparation of restraint applications for bank accounts controlled by a lawyer.I have prepared search warrants for documents and data stored in law officesand also in the residence of a lawyer, and I prepared and supervised thepreparation of production orders for information pertaining to dozens of bankaccounts controlled by a lawyer. I have also prepared an affidavit for thepurpose of a Lavallee Hearing, which was used to make a determination ofwhether evidence seized by the Referees was protected by solicitor client-privilege.

6. I have a solid understanding of economics, finance, accounting, business,banking and capital markets. This is based on my experience as a financialcrimes investigator, as well as my education. I have completed the followingrelevant courses:a. Honours Bachelor of Business Administration Degree (1990-1 994);b. Commercial Crime Investigators Course (RCMP 2001);c. Counterfeit Investigators Course (RCMP 2002);d. Proceeds of Crime Investigators Course (RCMP 2004); ande. The Canadian Securities Course (2006).

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7. In addition, I have attended numerous economic crimes related conferences andseminars. I have prepared materials for and lectured at many conferences andcourses such as the following:

a. Money Laundering Investigators Course provided to Panamanian Police,Prosecutors and Intelligence. (2015);

b. The Osgoode Hall Money Laundering Symposium (2013);

c. Integrated Market Enforcement Team Investigators Course (2008);

d. Joint Securities Intelligence Unit International Fraud Conference (2008);

e. The Ontario Securities Commission, Securities Investigation TrainingCourse (2007);

f. The Toronto Police Service Fraud Conference (2007); and

g. Annual Legal and Compliance Conference of the Investment DealerAssociation Members (2006).

8. My current full time position in the RCMP Greater Toronto Area Financial CrimeUnit (“GTA FCU”) is that of Team Leader. On November 10, 2014, I wasdirected to assist the RCMP Special Investigations Anti-Corruption Unit with thisinvestigation.

9. Throughout this Information to Obtain (“ITO”), where I state my belief, the beliefis based on my experience and training. I have personal knowledge of thematters and facts described in this ITO, except where stated to be oninformation and belief. I believe the contents of this ITO to be true to the best ofmy knowledge.

10. I understand that this is an ex parte application and that lam obligated topresent a full, frank and fair disclosure of the material available to me. Whilepreparing this ITO, I did not include every single detail of this investigation. In aneffort to prepare a document that is clear and concise, I have includedinformation that I believe is relevant to this particular investigation and which isnecessary to establish the grounds for granting the requested orders.

Offences Under Investigation:11. Based on the grounds described below, I have reasonable grounds to believe

that the following individuals:a. Martin Bain

Date of Birth: May 13, 1966Address: 7 Maple Court, Oro-Medonte, Ontario

b. James ChristieAKA Jim ChristieDate of Birth: September29, 1967Address: 193 Maple Dawn Drive, Midland, Ontario

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c. Karl WalshDate of Birth: November 12, 1963Address: The residence in the southeast part of the property designatedas 41 53/41 55/41 57 31X Line, Bradford, West Gwillimbury, Ontario;

have committed the following offences that are contrary to an Act of Parliament:

a. Section 322 Theft Criminal Code.

b. Section 336 Criminal Breach of Trust Criminal Code;

c. Section 380 (1) Fraud Criminal Code; and

d. Section 462.31 Laundering the Proceeds of Crime.

12. And I have reasonable grounds to believe that the following individuals:

a. Andrew Mckayr AKA Andy MckayL. Date of Birth: September 9, 1961

Address: 64 Montressor Drive, North York, Ontario;

b. KlaraKozakDate of Birth: March 28, 1968Address: Upper Level, 61 Wineva Avenue, Toronto, Ontario; and

c. Noel Francis Chantiam[1 AKA Francis Chantiam

Date of Birth: December 25, 1955Address: Unknown

have committed the following offences that is contrary to an Act of Parliament:

a. Section 341 Fraudulent Concealment Criminal Code;

L b. Section 462.31 Laundering the Proceeds of Crime; and

c. Section 380 (1) Fraud Criminal Code.

Overview:1

13. In October 2014, the Ontario Provincial Police (“OPP”) received complaints fromemployees of the Ontario Provincial Police Association (“OPPA”) allegingfraudulent activity being conducted by some of the senior members of the

El executive of the OPPA, namely, Chief Administrative Officer (“CAD”) Karl Walsh

1 Paragraphs 13 to 29 constitute an overview, further details in support of the overview are found in the body of theITO

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(“Walsh”), OPPA President James Christie (“Christie”), OPPA Vice PresidentMartin Bain (“Bain”), a lawyer named Andrew Mckay (“McKay”), and otherindividuals, namely, kiara kozak (“Kozak”) and Noel Francis Chantiam -

(“Chantiam”). Upon review of the initial information, the OPP referred the case tothe ROMP which formed a team to investigate the allegations.

14. I have reasonable grounds to believe that the subjects of investigation, namely,Walsh, Christie, Bain, McKay, Kozak and Chantiam, have acted together tocommit criminal offences of fraud and theft against the OPPA. This belief isstrongly based on information that has been received from four employees of theOPPA, who are concerned by the actions of Walsh, Bain and Christie, who areall sworn police officers. Sam and Walsh hold the rank of constable, whileChristie is a detective sergeant. Mckay is a lawyer in private practice with thefirm, Warren McKay Geurts & Bellehumeur (“McKay Law Office”).

15. I believe that the subjects of investigation have organized various schemes,some which include companies for which they hold hidden beneficial ownership,that have been setup in order to obtain exclusive rights for services required bythe OPPA. These services pertain to but are not limited to the travel andinvestment needs of the OPPA. In addition, some of the services offered bythese companies are being promoted to the OPP membership throughout theprovince.

16. Following is a summary of the schemes that I believe have been used tofraudulently elicit funds from the OPPA, for the benefit of the subjects ofinvestigation.

First Response Travel Group! Leximco Ltd.

17. A company called First Response Travel Group (“First Response”) was formedon June 16, 2014 and Walsh has directed all OPPA employees to use thiscompany exclusively for all OPPA travel needs. First Response is also being

L utilized to secure contracts for the OPPA’s Golf Tournament, the OPPA AnnualGeneral Meeting (“AGM”) and the OPPA Spring Board Meeting, which have anestimated contract value of $400,000.00. The decision to change travel serviceproviders was made without any cause or explanation OPPA employees havecomplained that First Response is providing the OPPA with inferior service, atinflated prices, compared to the previous travel service provider. First Responseis also being endorsed by the OPPA, and actively marketed for personal travel,to the more than 6,000 OPPA members through the OPPA website, and throughan OPP members’ magazine called, ‘Beyond the Badge’.

18. First Response was registered as a partnership between Chantiam and Kozakwhich was listed as a division of Leximco Ltd. (“Leximco”), a corporation whosedirectors are shown as kozak and McKay. However, according to emails thathad allegedly been observed on Walsh’s OPPA email account, Walsh, Christie,

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Bain, McKay, Chantiam and Kozak all owned shares in First Response. Thetotal book value of the company was $198,000.00, which is comprised of 198shares each having a value of $1,000.00. Bain, Walsh and Christie own 50% ofthe shares of First Response Travel, while McKay, Chantiam, and Kozak ownthe remaining 50%. It has been alleged that the OPPA was being invoicedmonthly for “consulting fees” by a company called PIN Consulting Group Inc.(“PIN”), and that the funds paid by the OPPA were being used for the benefit ofWalsh, Christie and Bain, to pay for 30 First Response shares worth $30,000.00.In order to hide their ownership in First Response, the shares belonging to Bain,Walsh and Christie were being held in trust by Kozak through an offshoreinvestment scheme.

19. Walsh, Bain and Christie have not disclosed their beneficial ownership of FirstResponse to the OPPA Board of Directors and the OPPA membership. Inaddition Walsh, Bain and Christie had failed to disclose their beneficialownership in First Response to the OPPA Auditor and their beneficial gain fromthe funds being paid by the OPPA to PIN. This has caused the auditor toprepare an audit report for the OPPA that does not contain factual informationabout related party transactions, which in turn has deceived the OPPA Board ofDirectors, the OPPA membership and the OPPA Audit Committee.

Offshore Investments

20. At the beginning of 2014, Walsh, Christie and McKay took two trips to theBahamas, after which Walsh, Bain and Christie began to make higher riskinvestment decisions on behalf of the OPPA. This has been a noticeabledeviation from the historically conservative investment strategy of the OPPA astwo of the investments are domiciled in offshore jurisdictions and were allegedlynot preapproved by the OPPA Board of Directors.

21. One of these investments was only discovered when back up paperwork for a$20,000.00 charge on Walsh’s OPPA issued credit card was requested byOPPA office staff in preparation for the OPPA’s annual audit. Walsh explainedthat the $20,000.00 charge was for a deposit that he made on two condos whichwere to be built at I Cable Beach in Nassau, Bahamas. One of the condos wasvalued at $1,563,000.00 and the other was valued at $625,000.00. Walshadvised that the condo was being purchased as a high end vacation rentalproperty investment for the OPPA. This transaction, which was not discussedwith the OPPA Board of Directors prior to its purchase, did not make sense tosome of the OPPA employees as the OPPA is a not-for-profit organization. Thebackup paperwork for the credit card transaction demonstrated that the depositfor the condo was actually made in Walsh’s personal name, with an associatedmailing address belonging to McKay’s office. This paperwork for the condo had

F. since been changed to the OPPA and its address. Subsequently Walsh hadadvised that he would be canceling the condo investments, which had resultedin some of the credit card deposit being refunded with a remaining $13,128.00

— deposit yet to be refunded The fact that Walsh intended to purchase a

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$1,563,000.00 condo in the Bahamas on behalf of the OPPA was not disclosedto the delegates at the OPPA AGM in October 2014. The $13,128.00 that wasnot refunded was accounted for as a prepaid expense on the 2014 OPPAFinancial Statements, however, there were no notations to describe thisexpense to the reader.

22. In August 2014 the OPPA invested in the New Providence Income Fund Inc.(“New Providence”), a company which is domiciled in the Cayman Islands. Thisinvestment is said to be a high risk, high yielding offshore investment that is notregulated in Canada and there is no guarantee that the principal invested will bereturned. Walsh wired $100,015.00 of OPPA funds to the Cayman Islands topay for shares in New Providence. Walsh had further advised of his intention toendorse New Providence and encourage the OPPA membership to also investin New Providence. Despite the potential for high yield return, this high riskinvestment was counter to the historically conservative investment strategy ofthe OPPA.

PIN Consulting Group Inc.

23. PIN was registered on June 6, 2014, which was 10 days prior to the registrationof First Response. Mckay was the only director listed on the PIN’s corporationprofile. The registered office for PIN was listed at Suite 702—170 Bloor StreetWest, Toronto, Ontario with Natasha Vieira (“Vieira”) as the contact person.Vieira is Mckay’s executive assistant and the listed address was also theaddress of Mckay’s Law Office as well as his other businesses unrelated to thepractice of law, namely Amax Security Solutions Inc., Amax Intelligence Inc. andLeximco Ltd. Walsh and Christie signed a three year contract with PIN on behalfof the OPPA which commenced on July 1, 2014. The total value of the contractis $5,000.00 per month plus expenses, or $180,000.00 over the three year term.The contract described services to be provided by PIN which includedresearching, negotiating and concluding beneficial opportunities for enhancingOPPA membership including but not limited to: real estate investments;commercial investments; vacation property opportunities; travel benefits throughvarious travel agencies by securing exclusive rates for members and theirfamilies; and any other opportunities that PIN was able to procure as adeliverable service.

24. McKay signed the contract on behalf of PIN. Open source checks wereconducted and PIN had no presence on the Internet to describe the company, orthe services they provide clients. Mckay was a former police officer, and iscurrently a criminal defense lawyer. Witnesses do not possess any knowledgeor evidence to demonstrate that Mckay has skills and experience in the traveland/or the investment industry, which would be of any value to the OPPA.

25. Walsh, Christie and Bain are allegedly benefiting financially from PIN’s businessrelationship with the OPPA, however, the extent of this benefit is not yet known.

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PIN is closely associated with much of the alleged fraudulent activity underinvestigation such as the following:

a. Funds being paid by the OPPA to PIN for consulting fees allegedly beingused to pay for shares of First Response which are owned by Walsh, Bain,and Christie;

b. The registered office address for PIN was the same as Mckay’s law officeas well as his other businesses unrelated to the practice of law. Thebackup documentation and other information associated to the condosbeing purchased in the Bahamas, which were originally secured inWalsh’s personal name, were kept under the control of Mckay and hisexecutive assistant, Vieira.

c. PIN through McKay was allegedly responsible for the introduction ofKozak and First Response to the OPPA.

d. PIN was allegedly responsible for the OPPA investing in New Providence.

e. Some of the OPPA employees believed that PIN is involved with theevaluation, procurement and development of the proposed site for the newOPPA office, which is to be located in Oro, Ontario. Walsh is allegedly“fixated” on moving the OPPA to a new location, and he was alsoattempting to convince the OPPA Credit Union to move to the samelocation and construct a new building. Mckay’s brother, Barry Mckay,was said to be involved with this project. The Board announced onFebruary 19, 2015 that the OPPA will be spending $100,000.00 on a siteassessment for the property. This amount was broken down into twoparts; $50,000.00 for the work and $50,000.00 for consulting fees with anexpected 10% overrun.2

f. In January 2015, Mckay, believed to be representing PIN, presented anew investment to the OPPA Board of Directors through a firm referred toas the ‘Caldwell Group’. This investment was approved by the Board,however, the details of the value and structure of this investment are notknown at this time.

Other Allegations:

26. Witnesses have also made other allegations pertaining to further enrichment byBain, Walsh and Christie relating to fraudulent claims for vacation leave payoutsand personal expenses. These other allegations are being investigated but arenot the primary focus of this investigation. These allegations predate the moreserious complaints as described above. The totality of the alleged behaviordemonstrates an ongoing breach of trust which is being committed by Walsh,

2 The firm that will be receiving the consulting fees is unknown at this time.

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Bahamas; and that the OPPA had wired funds from their bank account to theCayman Islands for an investment.

d. There was an OPPA Board Meeting at the beginning of October 2014 afterthe OPPA’s auditor, Ferguson7,conducted the annual audit of the OPPA.McNamara attended this meeting and he was provided a private andconfidential letter from the auditor to OPPA Finance Committee.8 Included inthis letter were recommendations from the auditor and management’sresponse. This report referenced a number of issues, some of which includedthe following:

i. Unsupported expenses;

ii. Vagueness of the OPPA’s investment policy for what constitutesacceptable investments; and

iii. A list of significant and unusual transactions which included a depositof $13,128.00 for a condo property located at 1 Cable Beach inNassau, Bahamas, worth $1,563,000.00, and the purchase of 100Class A shares of New Providence which required a cash outlay of$100,015.00 payable to a company in the Cayman Islands.

e. McNamara was extremely upset by these transactions and the perception ofmoney laundering. He asked direct questions in the meeting as to why theOPPA was investing in the Bahamas and the Cayman Islands. Walshresponded by explaining the following:

i. The OPPA was no longer buying the condo in Nassau, Bahamas andtherefore, they would be getting their deposit back; and

ii. The $100,000.00 investment in New Providence was a conduit to amortgage investment corporation in the Cayman Islands and a meansfor OPPA membership to invest their own personal funds. The initialinvestment was required so they could open a bridge for OPPAmembers to invest in this corporation. Walsh advised that theinvestment provided a 12% rate of return.

f. The Board then left the general meeting and went ‘in camera’ to discussthese issues in private. Upon the Board’s return, McNamara was advised thatthe letter from the auditor to the Audit Committee would not be distributed tothe OPPA membership.

Ferguson is an accountant with Powell Jones, the accounting firm used by the OPPA.8 This letter was provided to the D/lnsp. Avery and a copy was provided to the RCMP on December 1,2014 and isdescribed later in this ITO.

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g. After the Board meeting was finished McNamara was still very upset aboutthe offshore investments and other things that just did not seem right. Hediscussed the issues with other OPPA employees, including Elia.

h. While McNamara was driving to the OPPA AGM with Barendregt and Elia,they discussed the issues at the OPPA. Elia then advised him that while hewas working on Walsh’s computer he had located some emails pertaining toFirst Response and PIN which contained the following information:

I. Leximco Travel was purchased by First Response and Walsh, Christieand Bain owned shares in First Response;

ii. Correspondence from McKay to Walsh explaining that these shareswere not traceable because they were held offshore; and

iii. Kozak was holding shares in trust in the Cayman Islands on behalf ofBain, Walsh and Christie.

i. McNamara found an accrued vacation bank file on the OPPA server, andwhen he asked what it was for, the access to the file was ‘locked down’. Helearned that in the year 2014, ‘they’, along with McKay, went to the Bahamason what was first described as a personal vacation, however, their workschedules were subsequently changed to show that they were working for theOPPA during this trip. There was also a second trip to the Bahamas, at theend of May or June, for Bain9,Walsh, Christie and Mckay. Subsequentlylarge payouts of approximately $30,000.00 were made to Walsh and Christiefor unused vacation time.1°

j. McNamara first heard that the OPPA Audit Committee Members were veryupset when they learned of the findings of the auditor, however, theirconcerns were somehow alleviated. He has learned that the Audit CommitteeReport11 was authored by Walsh.12

k. It was during the 2014 annual OPPA golf tournament where McNamara firstmet Kozak. During their conversation, Kozak told McNamara that she wouldbe starting up First Response, organizing next year’s golf tournament andgetting involved with the OPPA, all of which was news to McNamara.

McNamara was the only witness who mentioned that Bain travelled to Nassau, Bahamas with the others. It ispossible that McNamara received this information second hand and Bain never actually went to the Bahamas withChristie, Walsh and McKay.10 In the OPPA Statement of Financial Position as at August 31, 2014 there was a notation advising of a change inpolicy in relation to the Board of Directors and cAo’s vacation policy whereby the year end payable for vacation timewould be recorded on the financial statements.

9 ‘ The Audit Committee Report was provided to the OPP Interviewer and has since been provided to the RCMP andwill be described later in this ITO.12 Walsh was not a member of the Audit Committee but he allegedly was responsible for selecting the AuditCommittee from a list of delegates who volunteered for this role. The Audit Committee members were Bruce Qwigg,

9 Dave Vitti, and Dave Sanbatini.

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.9

I. McNamara approached the OPP with his concerns and not the Boardbecause he felt this was a criminal matter pertaining to the misappropriationof OPPA funds.

45. On February 20, 2015 McNamara sent Cpl. Nicolas an email advising thefollowing:

a. That the OPPA Board announced on February 19, 2015 that the OPPAwill be spending $100,000.00 on a site assessment fora property which isto be the site of the new OPPA office. The $100,000.00 amount wasbroken down into two parts; $50,000.00 for the work and $50,000.00 forconsulting fees with an expected 10% overrun. McNamara did not statewho the consulting firm or what service the consulting firm will beproviding;

b. That all lawyers on the OPPA callout list, that are contracted as requiredto assist OPPA members, have now been ordered to use First ResponseTravel Group;

c. That one of the Executive Officers has been fired, his OPPA issuedequipment has been taken away, and his retirement party has beencancelled; and

d. That McNamara has been told that they will be trying to fire him soon aswell.

Curtis Elia:

46. Elia has provided two sworn witness statements, the first on November 2, 2014,to D/lnsp. Avery and the second on January 13, 2015, to Cpl. Nicolas and Sgt.Jory. He also provided an additional statement on March 1, 2015.

47. The following is a summary of Ella’s evidence:

a. Elia is the OPPA Manager of IT and Infrastructure and has been employedwith the OPPA since 2010. He worked as a consultant to the OPPA for 8to 9 years prior to accepting a permanent position.

b. Ella provided information pertaining to where relevant electronicinformation could be obtained on the OPPA server.

c. Elia had seen an email on Walsh’s computer while he was working in hisoffice in June 2014. At first the email he saw which was about thepurchase of shares did not mean anything to him. He then heard fromother OPPA employees about questionable OPPA expenses and vacation

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payouts. He also learned of the OPPA’s suspicious offshore investmentsand a contract with PIN for $5,000.00 per month. Ella had concerns aboutthis activity which prompted him to review certain emails and form thebelief that Walsh, Christie and Bain were involved in criminal activity. Eliamade copies of Walsh, Bain and Christie’s email mailboxes13to preserveevidence which was later provided to D/lnsp. Avery14.

d. Ella had backed up Walsh, Bain and Christie’s email mailboxes in themonths of October, November and December.

e. According to the emails Ella has read pertaining to Walsh, Christie, Bain,McKay, Chantiam and Kozak, he had noted the following:

i. Walsh, Christie, Bain, McKay, Chantiam and Kozak have allpurchased shares of First Response. The total book value of thecompany was $198,000.00, and was comprised of 198 shares eachhaving a value of $1,000.00. The share structure was comprisedas follows: Mckay, Chantiam, and Kozak own one half of theshares of First Response. Bain, Walsh and Christie own theremaining half of the shares, with Walsh owning 50% and Bain andChristie each owning 25% of this portion. OPPA funds were beingfunneled through a company called PIN in what was beingdescribed as “consulting fees” to pay for 30 of these shares havinga value of $30,000.00. Bain, Walsh ad Christie would eachbenefit $10,000.00 from this arrangement. The shares belonging toBain, Walsh and Christie were being held in trust by Kozak throughan offshore investment scheme. They believe that these shareswere not traceable if someone was looking into the company to seewho owned it.

ii. Mckay introduced Kozak and Chantiam to Walsh, Bain andChristie. kozak and Chantiam affended the OPPA in the summerof 2014 in a stretch limousine to meet with Walsh and Christie. Itwas Chantiam who proposed the fraudulent scheme to Walsh, Bainand Christie.

iii. Elia read aloud a portion of one email written by Walsh, “I raisedour issue with PIN. Francis talks fast and assumes we are as smartas he is. In the end he does not appear to be tied to PIN. He is

13 Ella retileved the emails on his own and he has advised investigators that he backed up the OPPA mailboxes forBain, Walsh and christie so that evidence would not be lost if the emails were to be purged or deleted. Investigatorshave not advised Ella that they will be conducting a search warrant and they have not instructed Ella to review emailsor preserve evidence. Investigators were unaware of Ella’s actions until they were already done. On December 4,2014 S/Sgt Roy Steinebach advised Eliato maintain discretion to preserve the integrity of the investigation and on

J. January 13,2015, cpl. Nicolas advised Elia not to take any additional actions for the purpose of this investigation.14 Due to privacy concerns the OPP had not reviewed this material, and RCMP investigators have not requestedthese electronic storage media devices from the OPP. These electronic storage media devices are now being soughtby judicial authorization supported by this ITO.

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leaving that up to us and Andy. He mentioned we could makepayments through Andy. That way we could coordinate the OPPAconsulting fee.” Ella advised that there were lots ofcorrespondence on the emails between Mckay and Walshpertaining to PIN.

iv. One email viewed by Ella gave the bank account information wherethey were to transfer the funds for the shares of First Response.Ella believed that it was a Bank of Montreal (“BMO”) bank account.

v. Ella advised that in one of the email from either Walsh or Christie toKozak, she was asked to cease using the OPPA emails forcommunication and to use their personal email accounts, believedto be the following accounts; karlwalsh(yahoo.com;ichirstie(2qmail.com; and [email protected].

g. EIia was concerned because OPPA employees were being forced to useFirst Response for their travel needs, and Ella believed the OPPA wasbeing overbilled for this service. He was also concerned because FirstResponse was now being endorsed and promoted to the entire OPPAmembership.

h. Ella believed that the OPPA Board of Directors approved the monthlyexpenditure for PIN, but they were not aware of the involvement of McKay,Walsh, Christie and Bain at that time.

I. Ella advised that Mckay later made a presentation to the OPPA Board topitch them on an investment with the ‘Caldwell Group’.15 Ella had seen anemail between Mckay and Walsh saying that everything was good,‘Caldwell’ would take .5%, PIN would take .5% and the OPPA will not betaking any money out of the investment. Ella could not provide any furtherdetails on this investment.

j. Ella advised of the discussion he had with McNamara and Barendregtwhile they were driving to the OPPA Annual General Meeting at the end ofOctober. They discussed the financial issues within the OPPA and howthey should stand up, but none felt they were in the position to do so. Itwas at this time that he told McNamara and Barendregt about the emails.They were shocked to learn of this information, and McNamara asked Eliato hold off as the OPP should be made aware of the situation. McNamarasaid he would contact someone at the OPP, and the next day confirmationwas received that it would be investigated.

15 There is an investment firm named caidwell Securities that is located at 150 King Street West, Toronto, ON. Nofurther information was provided and I am unsure if this company is the one that has been described.

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k. Walsh and Christie went to the Bahamas on two occasions; from March 27to 30, 2014 and from July l6to 21, 2014. Ella knew this because he wasrequested to purchase a cellphone plan for Walsh and Christie’s phonesfor their trip to the Bahamas. Since he was unable to obtain a compatiblecellphone plan, he asked Walsh and Christie to refrain from using their

r OPPA cellphones while they were in the Bahamas. However, Elia was toldthat due to the business nature of the trip, they were required to use theircellphones and as a result Walsh’s bill was between $2,000 and $3,000.

I. In the summer, Ella attended McKay’s law office to do IT work and duringthe course of these duties he saw the following:

i. The scheduling of McKay’s meetings between Mckay, Chantiamand Kozak.

ii. Emails that showed McKay had introduced Chantiam and Kozak toChristie, Bain and Walsh.

48. On February 26, 2015 CpI. Nicolas received an unsolicited email from Eliaadvising that McKay had contacted him to do some IT work at his new officelocated at Suite 903 -180 Bloor Street West, Toronto, Ontario. Elia advised thathe would be meeting with McKay at this office on March 1, 2015 CpI. Nicolasemailed Elia back and thanked him for the information.

49. As a result of Elia’s information investigators conducted surveillance in the areaof 180 Bloor Street West, Toronto, Ontario on March 1, 2015. Elia was notinformed that investigators would be conducting this surveillance, and he wasnot provided any instruction from CpJ. Nicolas or any other member of theinvestigation team. The following are the relevant observations for thesurveillance:

a. At 11:07 Andrew Mckay was observed carrying a vacuum and anextension cord into the rear of 180 Bloor Street West, Toronto, Ontario.

b. At 11:54 Sgt. Jory attended outside of Suite 903 -180 Bloor Street West,Toronto, Ontario and noted two large front opening filing cabinets and oneblack office chair in the hallway to the left of the entrance to Suite 903.Sgt. Jory opened the unlocked door to Suite 903. Sgt. Jory observed anoffice space but he did not observe anyone inside the office and he did notenter the suite. Sgt. Jory noted a desk located to the left of the entranceand a number of large boxes on the floor.

c. At 11:57 Elia was observed standing outside to the west of 180 BloorStreet West on the sidewalk. Elia was then observed entering the lobby of180 Bloor Street West where he met with Andrew Mckay and an unknownmale. All three males were seen entering the elevator.

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d. At 18:20 McKay and Ella were observed leaving 180 Bloor Street Westand entering a black Sport Utility vehicle that was parked in a lot at therear of the building. Mckay was observed driving away in the vehicle withElla in the front passenger seat.

50. On the evening of March 1, 2015, Cpl. Nicolas called Ella and requested that heprovided a statement. At 20:38 Cpl. Nicolas and Sgt. Jory obtained a statementfrom Ella. During this statement Ella advised the following:

a. He confirmed that he was at 180 Bloor Street West earlier that day toassist Mckay in establishing the IT requirement for the new office. Headvised that the whole Warren Mckay legal firm was moving to this newlocation. There were seven to eight lawyers moving into the new location.

b. He advised that Mckay had completely moved out of his previous office at170 Bloor Street West and he will be commencing operations at the newoffice this week. All of Mckay’s legal files are now in the new office. OnTuesday (March 3, 2015) they will be getting the Internet and will beworking with what they have for the time being. He described the newoffice as having boxes throughout containing equipment and files.

c. Ella advised that Mckay has a desk top computer which is networked withthe bookkeeper, Natasha Vieira’s desk top computer. Vieira does thebilling for Mckay.

d. He advised that there are four physical offices, a boardroom and abackroom. Ella provided a diagram of the office and advised that Mckaywas sharing an office with a lawyer named, Craig Branagan.

e. Elia advised that he was asked to go back to Mckay’s office next Sunday(March 8, 2015).

f. Ella advised that he had the backups previously described, includingWalsh, Bain and Christie’s emails accounts on his hard drive at hisresidence.

Sandra Barendregt:

51. On December 8, 2014, Barendregt attended the RCMP Newmarket Detachmentand provided a sworn audio and video recorded witness statement. I monitoredthe statement which was obtained by Sgt. Jory and CpI. Nicolas and learned thefollowing:

a. Barendregt has been employed by the OPPA for twenty years. She doesthe accounting for the OPPA, and her duties include payroll, accounts

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payable, accounts receivable and preparing the financial statements.Barendregt provided information about the OPPA, the structure,employees, the OPPA office and OPPA home offices.

b. Barendregt was aware that Ella located and turned over emails to thepolice. Elia showed her an email which described how Walsh invested$46,000.00, while Christie and Bain each invested $23,000.00 into acompany. She was not sure if the company they invested into was PIN orFirst Response. In one of the emails Mckay said not to worry, no one willever know because ‘Kiara’ was the trustee of the shares.

c. Kozak ran First Response and all OPPA travel must be purchased throughher. At the OPPA AGM, First Response was presented to the delegation.Members were told that if they book through First Response they wouldget a discount.

d. Barendregt received an email from Walsh telling her to pay a PIN invoicefor $5,000.00 plus HST. The invoice did not breakdown the services thatwere provided by PIN. The PIN office had the same mailing address asMckay’s Law Office. Mckay had provided legal services for OPPAmembers for about 10 years and he was friends with Walsh, Christie andBain.

e. Barry McKay is Mckay’s brother and Barendregt thinks he was a realtor.She frequently hears his name in the office and he was somehow involvedwith the property that the OPPA may purchase for their new office. Walshwas fixated on acquiring this property which was located on the 7th line inOro between the Shell Station and the airport. A company called DialogueInc. has done a survey of the property. Right now they are in the planningstage and there may be some problems with the soil. Barendregt does notthink there was a need for the OPPA to move as there was nothing wrongwith the OPPA’s current office in Barrie, and there was plenty of space.Walsh says that he wanted to move the OPPA out of Barrie because theOPP did not police the City of Barrie.

f. McKay had rich friends in Toronto including a man named, FrancisChantiam. Chantiam had a box at the Rogers Center where he hadhosted members of the OPPA. Chantiam had been to the OPPA officeand he arrived in a limo with Kozak. Barendregt had been seeing hisname quite frequently at the OPPA.

g. Barendregt provided the following information about the OPPA purchaseof a condo in Nassau, Bahamas:

i. On Walsh’s April 2014 OPPA Visa statement, she observed a$20,000.00 US charge which occurred in the Bahamas. She askedWalsh about this transaction and requested backup documentation.

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It took a number of months to produce and was forwarded for theOPPA audit. Walsh explained that the $20,000.00 US charge wasa deposit for two condos that that the OPPA had purchased inNassau, Bahamas; one for $1.59 million and the other for$625,000.00.

ii. Barendregt had not heard anything about the OPPA purchasingcondos in the Bahamas until she saw the charge on the credit cardstatement. When she received back up documentation, she notedthat the paperwork was in Walsh’s name instead of the OPPA.Walsh explained that he also purchased a condo and thought theysent the wrong paperwork. Barendregt received another documentand noted that the condo was associated to Mckay. Barendregtunderstood that the OPPA was to receive their money back. Therewas one Visa refund received for one of the condos, but as ofDecember 5, 2014 no refund was received for the second condo.

h. Barendregt provided information about the New Providence investment inthe Cayman Islands:

I. Barendregt received a phone call from Walsh and was told to go tothe Credit Union and wire $100,000.00 US funds to CaymanIslands for an investment. Walsh explained that this was a timesensitive transaction that needed to be completed before August31, 2014. Barendregt was told that the Board would be advised at alater date and that the decision.to wire these funds was made byWalsh, Christie and Bain. The Credit Union required a personalname to be associated to this wire. Barendregt refused to put hername on this transaction and ultimately Walsh used his passport forthe identification that was required in order to wire the funds to theCayman Islands.

ii. The contract for the investment stated there was no guarantee theinvestor would get their money back. Barendregt was aware of aplan to offer this investment to OPPA members, and form one biginvestment pool. Barendregt was concerned about this and did notunderstand why they would want members to invest in a high riskCayman Island fund, where they could lose all of their investment.

iii. To facilitate a wire transfer from the Cayman Islands, the OPPAwas required to open a new US funds bank account at the OPPACredit Union. She believed that these funds, around $500.00, werereceived as a dividend payment on the investment, but she had notseen any backup documentation to describe this transaction

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i. The OPPA had approximately $15 million in investments which includedlegal investments, insurance investments and operations investments.Only the operations investments were not restricted and these were thefunds that have been invested. The OPPA cannot make profits or they willrisk losing their not for profit status with the CRA.

j. Barendregt provided information in relation to the 2014 OPPA AuditProcess:

i. The auditor, Ferguson of Powell Jones, discovered many issueswhich he explained in a meeting attended by the OPPA AuditCommittee members, Barendregt and Tait. The Audit Committeeconsisted of three delegates who were picked by Walsh. Christieand Bain came into the meeting and made light of the issues thatwere raised by the auditor. They “fluffed it off’ and the AuditCommittee was content with their explanation. Ferguson was topresent to the Board of Directors but Walsh called it off. Fergusonwas also scheduled to present at the OPPA Annual GeneralMeeting. He advised Walsh that it was his intention to bring up hisfindings at the AGM. Barendregt later learned that the OPPAintended to fire Ferguson, and she told him this. Ferguson wasunsure if he would have a job and in the end he did not present theissues to the delegates at the AGM.

ii. The condo purchase was not mentioned in the OPPA AnnualStatements becauseWalsh had said he would be cancelling thedeal and the OPPA would be getting a refund. Although theCayman Island investment is mentioned in the OPPA AnnualStatements none of the delegates at the OPPA opened thisdocument and asked about this transaction. Barendregt was veryupset that no one said anything at the AGM, and that nothing was

r done to rectify the situation.

iv. Barendregt was handing out expense claims at the end of the AGMwhen Walsh saw her and said, “We could have spent a milliondollars and these idiots wouldn’t have said a thing.” Bain then saidto Barendregt, “You’re not going to bite are you?”

L- v. Barendregt was advised that Kim Tait and Leanna Maltby (“Maltby”)had a similar experience where they were told “we just got awaywith murder”

k. Barendregt explained that Walsh could approve expenses between$10,000.00 and $50,000.00 and that the board should approve anypurchase over $100,000.00.

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I. Barendregt advised that the OPPA Visa statement balances are paid for infull directly by the OPPA Credit Union This practice is in place to preventcharges for late fees, and it has made it easy for employees to use theirOPPA issued credit card withoutproviding backup receipts. This problemhas been brought up repeatedly at board meetings. There is no oversight

p and Walsh and Christie are the worst at not providing backup receipts, soit is impossible for her to determine if their expenses are for OPPAbusiness or personal in nature. Bain is not as bad as Christie and Walshand he does submit support for expenses incurred.

m. Christie, Walsh and Bain have all been part of the Association for about 15years. Walsh was the President for 6 years and then ran for public office.When he returned to the OPPA he became the CAO.

n. There is a separate set of books for Bain, Christie and Walsh’s lieu timewhich Maltby keeps track of, and this allows them to get their vacationpaid out in cash by the OPPA. This practice of paying out leave beganwhen Walsh decided to have his vacation paid out in August 2013 andthen again in January 2014. Walsh was in Los Cabos and because heanswered his phone and checked his emails, no leave time was deductedfor this vacation. There is no oversight for this practice. 16

Kimberly Tait:

52. Tait has provided two sworn witness statements to Sgt. Jory and Cpl. Nicolas. Imonitored both of these statements, the first which occurred on December 8,2014, and the second which occurred on January 5, 2015, and learned thefollowing:

a. Tait has been employed by the OPPA for 5 years. She overseesoperations, the budget, finances, human resources, and generally makessure the OPPA is running smoothly. She is a former teacher, has aBachelor of Economics, and a College Accounting Diploma. Her husbandis a sergeant with the OPP.

b. Tait provided information about the OPPA, the structure, employees, theOPPA office and OPPA home offices.

c. Tait and the staff which she supervises have many issues with recentfinancial dealings and decisions being made. She has repeatedly brought

E her concerns to Walsh. He is her direct supervisor, and she has nowhereelse to take these complaints.

16 in the OPPA Statement of Financial Position as at August 31, 2014 there is a notation advising of a change inpolicy in relation to the payout of leave for Board of Directors and chief Administrative Officer vacation.

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d. Tait described the Bahamas condo transaction as follows:

Walsh, Christie and McKay went to the Bahamas twice. She had seensome purchases on the Visa that were made in the Bahamas includingone large charge to put a hold on two condos in the Bahamas. Onecondo was worth $1.3 million and the other was worth $700,000.00.They met with a developer and they were to buy these condos andhave a manager rent them out. The OPPA had never owned realestate investment property.

There was no back up produced for this transaction, only a charge onthe Visa. The OPPA audit sparked a need for the backupdocumentation and Walsh advised her that McKay had the condoinformation, and she should contact him for the information sherequired. She contacted Mckay and he sent the documentation whenhe knew why it was required. The backup paperwork for the condothat was received from McKay was in Walsh’s personal name, withMckay’s office address. The name on the paperwork has since beenchanged and now it has the OPPA’s name and address.

iii. This transaction was not mentioned in the 2014 OPPA FinancialStatements, and was not described as an asset purchase. Instead theamount of the deposit had been accounted for as a prepaid expense,because it was described as a right to purchase, and because Walshadvised that the OPPA could get their deposit returned.

iv. Tait had told Walsh that she does not understand the logic behind thisinvestment, and she explained to him that a deal like this needs tohave backup.

e. Tait described OPPA historical information about OPPA investments and theinvestment in the Cayman Islands:

r i. The OPPA uses, Terry Cheaney from RBC Dominion Securities toinvest their funds. They are very happy with Cheaney, and theinvestments he had selected for the OPPA have done very well.

ii. On August 28, 2014, Tait was not working but she was asked to wiretransfer $100,000.00 in OPPA funds offshore for an investment. Therewas a sense of urgency to get the transfer done. Barendregt hadrefused to do this transfer, and ultimately it was Walsh who transferredthe funds.

iii. The wire transfer was for an investment in the New Providence, a fundthat is run by a company domiciled in the Bahamas. Tait has seen a

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72 page document describing the investment fund, and fourteen pagesof this document describe the risks of investing into the fund. For thefive years she had worked at the OPPA all investment selections havebeen low risk. She did not understand or agree with the suddenchange in investment selection.

iv. Tait spoke to Cheaney and Ferguson about the investment. Cheaneyadvised that Mike Harris was on the Board of Directors to addcredibility, but the investment appeared too good to be true. He saidhe would not invest in this company. Ferguson also had concerns andadvised Tait to put her concerns in writing to protect herself. She sentan email to Walsh outlining her concerns as per Ferguson’s advice. Atone point she thought Walsh might retract the investment, but he didnot.

v. It has been explained to Tait that the investment was made so thatother OPPA members could also invest. A $100,000.00 minimuminvestment was required so that all OPPA members could pool theirfunds and invest. Tait was told that the BMO would be taking over thisinvestment. The OPPA recently received a dividend payment from thisinvestment and had to open a US funds account at the OPPA CreditUnion to facilitate the deposit of this money.

f. Tait provided some information pertaining to Mckay and PIN:

i. Walsh and Christie have known Mckay for years. McKay was a formerpolice officer and now is one of the external counsels who are calledby OPPA members who need assistance with criminal matters. Therewas a list of twenty lawyers that can be called for defense work, butMcKay and his firm are the primary contacts for this type of work.

ii. PIN was costing the OPPA $5,000.00 to 6,000.00 per month and thecompany’s address was also McKay’s Law Office address. It wasWalsh and Christie who signed the OPPA Agreement with PIN.17

iii. Tait was usually privy to everything that was going on within the OPPAbut with PIN she was kept in the dark. Tait had searched the Internetand could not find any information on PIN and she was not sure what itdoes. Tait was not aware of any knowledge that Mckay has withinvestments.

17 reviewed a copy of the OPP Association constitution and By-Laws, dated May 2014, and noted the following inthe contracts Section, “Contracts and engagements on behalf of the Corporation shall be signed by the President orthe vice-President and the ChiefAdministrative officer, or their delegates, and the ChiefAdministrative Officer shallaffix the seal of the corporation to such instruments requiring same.”

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62. Kozak and Mckay commenced as officers of Leximco on October 10, 2014.McNamara advised in his statement that Leximco was purchased by FirstResponse but the source of his information had not been confirmed. It is notpossible from reviewing the corporation profile to determine the beneficialownership and any consideration that may have been paid to the transferownership. It was possible that the ownership of Leximco changed and thatsome or all of $198,000.00 that is believed to have been invested by Walsh,

p Bain, Christie, Mckay, Chantiam and Kozak in First Response, was used topurchase Leximco.

PIN Consulting Group Inc.

63. on December 1, 2014 I reviewed a five page Consulting Services Agreementbetween PIN and the OPPA, attached as Appendix “B”. This Agreement wassigned on August 20, 2014 by Mckay, on behalf of PIN and witnessed by Vieira.There was no signature on the Agreement by a representative of the OPPA.26The document contains the following information:

a. PIN will assist with research, negotiation and conclude beneficialopportunities for the purpose of enhancing Association membership, morespecifically but not limited to: real estate investments; commercialinvestments, vacation properties opportunities, travel benefits through

LI various travel agencies by securing exclusive rates for members and theirfamilies; and any other such opportunities that the Corporation was able toprocure as a deliverable service under this Agreement, and directed by[. the client.

b. PIN would provide reports on an ongoing basis and not less than onceevery six months to the OPPA as to the performance of the services underthe agreement.

c. The Agreement shall be in effect commencing July 1, 2014 and terminateon July 1, 2017. The Agreement may be renewed and the either partymay terminate the contract with 90 days written notice “without cause”.The OPPA may terminate the agreement “for cause” without giving notice.

d. The OPPA shall pay $5,000.00 per month plus sales tax for services. Inaddition the OPPA shall pay travel expenses for mileage at a rate of $.601km, accommodations, meals, airfare and incidental costs.

64. I have reviewed the corporation profile for PIN and noted the following:

a. It was registered on June 6, 2014;

26 Tait had stated that there was an agreement between PIN and the OPPA that was signed by Walsh and Christie. Ido not know if there was anything different in the version that she has referred to.

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b. Mckay was the sole director;

c. The registered office was listed at 702—170 Bloor Street West, TorontoOntario (Mckay’s Law Office) and Mckay’s executive assistant, Vieira,was listed as a contact person. This address was also the office ofMckay’s other businesses including: Amax Security Solutions Inc. andAmax Intelligence Inc.

65. As stated above in his statement to investigators, Elia had seen emailsdemonstrating that Walsh, 8am and Christie were financially benefitting from theOPPA consulting fees that were being paid to PIN. Specifically that feescharged to the OPPA by PIN were being used to pay for $30,000.00 worth ofshares of First Response for the benefit of Walsh, Christie, and Bain.

66. The total value of this consulting fee contract over the three year team was$180,000.00, plus HST and travel.

67. Thus far PIN has allegedly been involved with the following activities:

a. The purchase of the condos in the Bahamas worth over $2 million.Though PIN was not directly mentioned, the backup documentation for thecondos purchase was being held by Mckay and Vieira.

b. The introduction of Kozak and First Response to the OPPA which wasbeing used for the purchase of OPPA employee and OPPA membershiptravel, and for the negotiation of contracts worth an estimated $400,000.00in relation to the OPPA’s AGM, Spring Board meeting and its GolfTournament.

c. The New Providence investment which has commenced with a$100,015.00 OPPA investment, and was to be promoted to the OPPAmembers for their personal investment.

d. The procurement and development of the land for the new OPPA office inOro, Ontario. The Board announced on February 19, 2015 that the OPPAwill be spending $100,000.00 on a site assessment for the property. Thisamount was broken down into two parts; $50,000.00 for the work and$50,000.00 for consulting fees with an expected 10% overrun.27

e. An investment with the Caldwell Group whereby Caldwell will earn .5%and PIN will earn .5%. This investment was approved by the Board andfurther details were not known at this time.

27 The firm that will be receiving the consulting fees is unknown at this time.

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68. The recommendations made by PIN have been the focus of the complaints andconcerns voiced by the OPPA employees. It is unclear who actually works forPIN and if there was any benefit that this company will bring to the OPPA. Theoffice manager, Tait who usually knows everything about the business activitiesof the OPPA is being “kept in the dark” in relation to PIN for reasons that shecan’t explain. The financial risk associated to the alleged recommendations thathave been made by PIN is very significant for the OPPA and its membership. Ifthe controlling minds of PIN do not have the best interest of the OPPA in mind,the negative financial consequences could place the OPPA in jeopardy.

New Providence Income Fund Ltd.

69. Concerns have been raised by employees of the OPPA and the auditor inrelation to the OPPA’s offshore investment of $100,015.00 in 100 Class Ashares of New Providence on August 28, 2014. Witnesses have stated that itwas Walsh’s intention to promote this investment to the membership of theOPPA. Walsh had advised that the funds invested by the OPPA were requiredso that the OPPA members could also invest in this security.

70. The investment was described in the 2014 OPPA Financial Report, Notes to theFinancial Statements, as follows: “On August 28, 2014 the Association investedin 100 class A shares of New Providence Income Fund Ltd. (the “Fund’9. TheFund is a company incorporated under the Companies Law of the CaymanIslands as an exempted company limited by shares. The Fund is registered as a“mutual fund”: The Fund’:s investment objective is to deliver consistent returnswith enhanced protection of investment principal. It aims to achieve overallreturns of between 10 and 15% per annum net of fees and operating expenses.It intends to generate the returns to accomplish this objective through investingin a wide range of loans and securities and financial instruments. Subject to theavailability of distributable amounts and the discretion of the directors the Fundintends to declare and pay dividends on the shares on a quarterly basis in anamount representing a yield of 7% on the subscription amount.”

71. On November 19,20141 conducted internet checks and was unable to find aprospectus for this company. It does not appear that it has filed any materialswith any Securities Regulators in Canada, and there was no evidence that thesesecurities were approved to sell in Canada. In addition, I could find noinformation published for this company since January 25, 2013, or anyinformation published pertaining to any regulation or oversight over thiscompany.

72. I also have reviewed other documents found on the Internet that containedunverified comments on New Providence including:

a. An article published by Nassau Guardian Business Reporter, Jamal Smith,titled ‘Loan activity picking up at SFG Inc.’ which mentions the launch ofSterling Financial Groups third mortgage fund called New Providence

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Income Fund. A company representative states that the fund has alreadyseen a 5.22 percent return.”;

b. A news release, dated January 25, 2013, published by SFG Inc., themanager and promoter of New Providence, reporting that the Fund hadreturned 1.01% netto its investorsforthe month ended December3lst,2012 representing a 19.27% return for the year. Fund investors werebeing paid out an interim dividend of approximately 12.27% per annum

r compounded return which was supplemental to the 7% per annumpreferred return paid out as quarterly dividend;

c. Information from ‘Business Week’ that only stated that that NewProvidence did not have any Key Executives recorded and the words“Cayman Islands” in the company overview;

d. A new release on Localbahamas.com prepared by SFG Inc. announcingthat ‘New Providence Income Fund Announces a New Director on January25, 2013, Mr. Mike Harris, the former premier of Ontario’; and

e. Information located on the BMO website for information purposes only.BMO advised that as required the company must file a prospectus with asecurities commission before their securities can be sold in Canada. Asmentioned above, I was unable to locate any information to suggest thatthis company had filed a prospectus with any regulator in Canada.

73. I reviewed a copy of the OPP Association Constitution and By-Laws, dated May2014 and noted the following in relation to investments. “Monies accumulatedby the Corporation may be invested from time to time with the subsequentapproval of a General Meeting, and shall adhere to investment policies,standards and procedures that a reasonable and prudent person would apply inrespect of a portfolio to avoid undue risk and obtain a reasonable return.” (Page24 and 25). I believe that this investment is a significant deviation from the riskadverse strategy demonstrated in the OPPA’s historic investment choices.

74. Tait advised that the OPPA was in possession of a 72 page documentcontaining 14 pages of risk related warnings in relation to this investment. Ihave not viewed this report, but based on my knowledge and experience, andthe limited information I have gathered, I believe that this offshore investmentplaces OPPA funds at undue risk. Given all of the investment choices availableto management, I am unable to think of any legitimate reason why OPPA fundswould be invested in this company, and why they would want to market this fundto the OPPA members they represent.

Condos at I Cable Beach in Nassau, Bahamas

75. Concerns have been raised by employees of the OPPA and the auditor inrelation to a deposit of $20,000.00 that was placed on Walsh’s OPPA issued

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[i

UVisa to secure the purchase of two condos in Nassau, Bahamas. The depositfor one of the condos has since been returned and according to the Draft Letterfrom the Auditor, dated October 17, 2014, the OPPA’s investment is for$13,128.00 on a condo worth $1,563,000.00 USD located at 1 Cable Beach inNassau, Bahamas.

76. None of this information was disclosed to the OPPA membership at the AGM orin the 2014 OPPA Financial Statements. There is no evidence that there wasany consultation with the OPPA Board prior to this purchase. The purchase oftwo condos, worth over $2 million US, is a very significant investment for theOPPA.

77. This investment involves an offshore jurisdiction, specifically the Bahamas, it• exposes the OPPA to undue risk, and it is inconsistent with the investmentstrategy of the OPPA. This investment was described by Walsh to be for thepurpose of making a profit by renting out the condos, which according to onewitness could place the OPPA’s status as a not-for-profit organization injeopardy.

2014 OPPA Audit:

LI

78. Witnesses have advised the auditors from Powell Jones performed the 2014audit and at the conclusion of their audit they expressed many concerns thatwere outlined in a three page letter, attached as Appendix “C”. The letter is forthe purpose of communicating the findings of an audit of the accounts of theOPPA for the year ending August 31, 2014. Upon my review of this letter, Ilearned of the following specific matters that were identified:

a. Instances were noted where there was a lack of back up to support thereimbursement of expense claims and Visa statements.

b. A vague investment policy that did not specify what type of investmentwas acceptable.

c. Accrual amounts for receivables and liabilities had not been updated fromthe prior year.

d. Not all investment income and management fees were being recorded ona monthly basis.

e. Significant unusual transactions were identified including: a deposit of$13,128.00 for a property located at I Cable Beach in Nassau, Bahamaswhich was being purchased by the OPPA for $1,563,000.00 USD; and thepurchase of 100 class A shares of New Providence, a foreign investmentof the Cayman Islands which occurred on August 28, 2014 and requiredthe cash outflow of $1 00,01 5.00.

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f. There were no disagreements with management during the audit andmanagement acknowledged recommendations made by the auditor and

r provided a response to address the identified issues.

g. The audit did not identify any illegal acts, acts of fraud, misappropriationsof assets, intentional misstatements or errors, which were not otherwise

U reported.

h. Management advised the auditor that no related party transactionsoccurred. It is management’s responsibility to disclose to the auditor if itwas aware of or suspected any related third party transactions hadoccurred. The auditor conducted various tests to identify transactionsconsidered to involve related parties and found that all related partytransactions that were identified in the audit had been disclosed in thenotes of the financial statements.

79. Witnesses have advised the following:

a. The letter was presented by the auditor to the three members of the OPPAAudit Committee: Bruce Qwigg; Dave Vitti; and Dave Sanbatini in thepresence of Bain, Taft and Barendregt. Christie attended the meeting tospeak to the Audit Committee members who were content with hisexplanations. One witness stated that Christie “fluffed off’ the issues.

b. The auditor, Ferguson of Powell Jones was to present to the Board ofDirectors this year but Walsh called it off.

c. Walsh was not a member of the OPPA Audit Committee but he wasresponsible for selecting the Audit Committee members. It is also allegedthat Walsh wrote the OPPA Audit Committee Report that claimed that theiraudit found nothing wrong.

d. At the AGM the delegates were not given time to review the financialsprior to the meeting. This is the first year that Walsh opted out of goingthrough the financials line by line at the AGM.

e. Ferguson advised Walsh that it was his intention to bring up thedeficiencies he had found at the AGM. However, Barendregt advisedFerguson that the OPPA intended to fire him, and for unknown reasonsthe issues were not presented at the AGM. Instead the audit waspresented as clean, and none of the issues found in the audit werementioned in the Independent Auditor’s Report or the Auditor’s AGMPresentation.

80. As demonstrated by the information provided by the witnesses there wasinterference in the audit process and the reporting of related party transactions,by the senior members of the OPPA, who are the subjects of this investigation.Ultimately, the 2014 OPPA Audit publicly concluded that there were no illegal

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acts, related party transactions or even minor issues. The auditor’s findingswere based on the information that was presented to the auditor by the OPPAand by management. There is no evidence to suggest that the auditor was privyto any information that demonstrates that Walsh, Bain and Christie arefinancially benefiting from the OPPA’s relationship with PIN and First Response.As stated in the letter prepared by the auditor, OPPA management has anobligation to advise the auditor of related party transactions and did not do so.“Management advised the auditor that no related party transactions occurred. Itis management’s responsibility to disclose to the auditor if it is aware of orsuspects any related third party transactions have occurred.”

OPPA Association Financial Report Presented at the OPPA Annual GeneralMeeting

81. On November 18, 2014 I reviewed a package entitled the 2014 OPP AssociationFinancial Report that was received by McNamara at the 2014 OPPA AGM. Ihave included this document at Appendix “D” and provided a summary ofrelevant information.

OPP Association Constitution and By-Laws82. On November21, 2014 I reviewed a copy of the OPP Association Constitution

and By-Laws, dated May 2014. I have included this document at Appendix “E”and provided a summary of applicable sections pertaining to the structure of theOPPA, specific roles of OPPA employees and board members, honorariaemployment contracts, expenditures, contracts and investments.

S u rye ii lance:

83. Between November 20, 2014 and February 19, 2015, physical surveillance wasconducted on the subjects of investigation and the associated businesses,namely, Christie, Bain, Walsh, Mckay, kozak, Chantiam, First Response,Leximco and PIN Consulting. The objective of surveillance was to determine anyassociations between the subjects of investigation and the businesses as well asconfirming the places of residence and business. The results of the surveillance,relevant to this investigation, are summarized throughout this ITO including inthe places to be searched section of this ITO.

Summary of Grounds:

84. I have reasonable grounds to believe that the offences of criminal breach oftrust, fraud, theft and money laundering have been committed. I base my beliefon the following as set out in this ITO:

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a. That four witnesses employed by the OPPA have provided sworn witnessstatements in relation to criminal offences committed by senior members ofthe OPPA. These witnesses have viewed emails allegedly from Walsh’sOPPA email mailbox that describe specific offences of fraud and theft thathave been committed by Walsh, Christie and Bain, against the members ofthe OPPA, utilizing the companies First Response and PIN Consulting.Emails reveal that the fraudulent scheme has been carried out with theknowledge, guidance and assistance of Mckay, Kozak and Chantiam;

b. That after Walsh, Christie and Mckay took two trips to the Bahamas in 2014,they made significant investments in the Cayman Islands and the Bahamason behalf of the OPPA. These investments have exposed the OPPAmembership to financial risk and allegedly involve PIN, a company that hasallegedly been used to defraud funds from the OPPA membership;

c. That concealment of the beneficial ownership of a company using trusteesand offshore schemes is a technique used by those in Canada andinternationally who wish to commit fraud and launder proceeds of crime. Theuse of an offshore company makes it difficult if not impossible to obtainnecessary evidence in a timely fashion;

d. That funds being paid by the OPPA to PIN Consulting, via Andrew Mckay,are allegedly being laundered, specifically to pay for shares in First ResponseTravel on behalf of Bain, Walsh and Christie. The use of a lawyer to concealbeneficial ownership, and to act publicly as the directing mind of a company isa technique used by those in Canada and internationally, who wish to commitfraud and launder proceeds of crime. The protection afforded topresumptively solicitor-client privilege material that is stored in a lawyer’soffice makes it laborious, expensive and almost impossible for investigators toobtain necessary evidence in a timely fashion;

e. That CAO Karl Walsh, President Jim Christie and Vice President Martin Bainhave made numerous decisions that demonstrate an intentional lack ofstewardship and accountability. I believe that they have financially benefittedfrom their actions, breached the trust of the OPPA membership, and placedthe OPPA and its membership at a significant financial risk.

Judicial Authorizations Sought:

Solicitor-Client Privilege Considerations:

85. I understand that solicitor-client privilege is a principle of fundamental justiceembodied in section 7 of the Charter of Rights and Freedoms. I am seeking tosearch the law office of Andrew Mckay where business records and othermaterial relevant to this investigation, which I believe do not pertain to thepractice of law, have been commingled with solicitor-client privileged material. Ihave considered whether it is possible to request a production order to obtain

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the things sought. I am aware that a production order would be a less disruptiveand intrusive manner to acquire the things sought, however, McKay is in controlof the things sought, and he is a subject of this investigation. I believe thatMcKay is conflicted and also unable to provide the things sought withoutpotentially incriminating himself. I have considered other options and there is noother alternative to obtain the things sought than to search this location. It isimperative that the evidence be collected, and I am unaware of an alternatelocation where the things sought could be located.

86. I am also seeking a search warrant for the OPPA office, OPPA offsiteoffices\residences, three OPPA owned vehicles and two Production Orders foremails that were copied from the OPPA server for the accounts used by Walsh,Bain and Christie. I believe that some of the work done by the OPPA on behalfof the members involves lawyers, both in house OPPA lawyers and externalcounsel including Andrew Mckay. For this reason I believe that there isinformation that is protected by solicitor-client privilege at the OPPA office. I amaware that there are three lawyers who are employed by the OPPA, Gavin May,James Girvin and Michelle Hamilton-Mayers. Their offices are on the third flooraway from other employees of the OPPA, and this is also the area where theirpaper files are located. The OPPA lawyers have their own drive on the OPPAserver, which is called Drive L. Only legal staff members of the OPPA, Ella andWalsh have access to the L Drive. Investigators will not be searching for thethings sought on the L-Drive or on the third floor where the lawyers work andstore their files.

87. This ITO outlines the grounds to support multiple judicial authorizations thatwould be executed simultaneously. As described, one of the locations is a lawoffice, and in other locations associated to the OPPA there is possibility thatsolicitor-client privileged material may be encountered. For each judicialauthorization sought, I have proposed conditions to ensure the maximum

J protection of solicitor-client privilege. In the conditions, I have proposed theappointment of Court Appointed Referees, Independent Computer ForensicExaminers (ICFE) and a Chief Referee to perform the post execution process

J and proceedings required to protect solicitor-client privilege.

9 88 I have discussed this proposal with Janice LaForme, Senior Counsel of the- Professional Regulation Division of the Law Society of Upper Canada (LSUC).

She sent me an email on February 23, 2015 stating the following:

a. “To my knowledge the appointment by a Court of more than one lawyer toact as an independent Referee in the context of one criminal investigationwhere the maximal protection ofprivilege is a concern is not in and of itselfcontrary to the Supreme Court of Canada 2002 decision in Lavallee andother common lawjurisprudence. In my view consideration should begiven to inclusion of terms and conditions of a search warrant and / orassistance order that would:

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i. Recognizes and affirms the role of the Court as the sole arbiter ofprivilege.

ii. Address the role and responsibility of each “Referee”; that of a“Senior! Chief” Referee and an ‘Assistant” Referee.

ill. Address the relationship between a “Senior! Chief” “Referee andthe Court.

iv. Ensure the real and apparent independence of the “Senior!Chief”Referee and “Assisting” Referees from Crown, law enforcementand targeted lawyer or third party suspect (Referees need to be atarm’s length from these parties)

v. Ensure that “Senior!Chief “Referee and “Assisting” Referees areindividuals licensed to practice law in Ontario and are members ofgood standing with the Law Society of Upper Canada.”

89. I have ensured that the conditions laid out in this ITO are in accordance with therecommendations made by LaForme and the Law Society Guidelines.28 I havealso ensured that each of the Referees proposed are acceptable to LSUC.

Things Sought Are Not Protected By Solicitor-Client Privilege:

90. As described in the grounds of this ITO one of the individuals under investigationis a lawyer named, Andrew Mckay. On November 12, 2014, I searched theLawyer Directory on the Law Society of Upper Canada website and found thatAndrew Peter Mckay is a licensed lawyer. His status is “In Private Practice”.The website lists his business as Andrew McKay Law Professional Corporationlocated at 702-170 Bloor Street West, Toronto, Ontario. However, as describedin the grounds for this ITO Mckay and his firm Warren Mckay GeurtsBellehumeur have relocated to Suite 903 — 180 Bloor Street West, Toronto,Ontario.

91. I conducted open source Internet checks on Mckay and found his Linkedln pagewhich states:

a. “Barrister & Solicitor Warren Mckay Geurts Bellehumeur, 1999 — Present(15 years) Mr. Mckay is a private practitioner of Law in Toronto, Canada.His practice includes conducting criminal and administrative prosecutionsand defense. He also has extensive expertise and experience in traininginvestigative personnel in the area of search and seizure, investigations,and the rules of evidence. In conjunction with his policing background andsuperior advocacy experience, Mr. Mckay has built up his firm’s reputation

28 The Law Society Guidelines and the email from Janice LaForme are included at Appendix “F”.

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for the representation of police officers throughout Canada on criminaIregulatory and discipline matters including Special Investigations Unit(SIU) investigations. Furthermore, Andrew has been the key coordinatorand facilitator of several courses for various provincial ministries acrossCanada.

b. In the “Projects” section it states, “CounseI Past and Present for OntarioProvincial Police Association, Toronto Police Association, York RegionPolice Association, Durham Region Police Association, Cobourg PoilceAssociation, Port Hope Police Association, Orangeville Police Association,Niagara Region Police Association, Windsor Police Association, Ministryof the Attorney General, Per Diem Crown Attorney, RCMP and Peel PoliceAssociation.”

92. I have viewed the Website of Warren Mckay Geurts Bellehumeur and I notedthe following information “Warren Mckay Geurts Bellehumeur offers experiencein select areas of Criminal Law. Our areas of concentration include: fraud,sexual offences, driving offences, domestic issues as related to the CriminalCode, Youth Criminal Justice Act Matters and Representation of Professionals.”

93. In addition to his law practice, according to his Linkedln Profile, Mckay is thePresident and CEO of Amax Security Solutions Inc., and the President and CEOof Amax Intelligence Inc. These businesses, along with PIN share the same

[ corporate office address as Mckay’s law practice, 702—170 Bloor Street West,Toronto, Ontario.

94. As described by Elia, Mckay and Vieira have fully vacated 702—170 Bloor StreetWest, Toronto, Ontario. Mckay’s legal files and both Mckay’s and Vieira’scomputers are now located at Suite 903 — 180 Bloor Street West, Toronto,

[t. Ontario. I believe that Mckay has also moved information related to his non-lawfirm businesses including PIN to Suite 903 — 180 Bloor Street West, Toronto.

95. I have met Mckay on one occasion in 2003 when he was present in the capacityof legal counsel representing his client. I was one of two police officers whoobtained a warned statement from his client. Mckay was professional and ourinteraction on that date was respectful and courteous. I have no personal

— knowledge of any other cases that McKay has worked on.

96. Some of the evidence being sought contains communication to, or from, Mckay.Mckay is a lawyer but I do not believe that the things sought are protected bysolicitor-client privilege for the following reasons

a. Mckay practices criminal law and the things being sought are not relatedto criminal law. There is no evidence to demonstrate that Mckay practiceslaw in relation to real estate, investments, or corporate law of any sort.

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b. Some of the things being sought relate to travel businesses; FirstResponse and Leximco for which Mckay is allegedly a director and abeneficial owner. Mckay was identified to the OPPA as Kozak’s boss inrelation to the travel business. For this reason, I believe that solicitor-client privilege does not apply to communications to or from McKay, in

[ relation to First Response and Leximco.

c. Some of the things being sought relate to PIN. McKay is a director of thiscompany. He and his executive assistant, Vieira, were the only individualsknown by investigators to be overtly associated to PIN. McKay appears tobe a directing mind of PIN. For this reason, I believe that solicitor-clientprivilege does not apply to communications to or from McKay, in relationto PIN.

d. There is no indication that Mckay has performed legal work for the namedcompanies or individuals in relation to the things being sought.

97. This ITO outlines the manner in which Mckay has communicated with the othertargets of this investigation, allegedly for the purpose of committing a crime or afraud, and any such communication would not be protected by solicitor-clientprivilege. As described in this ITO:

a. Mckay is a director of Leximco and PIN.

b. He traveled to Bahamas with Walsh and Christie and this trip resulted in:the purchase of the condos in the Bahamas and the investment in NewProvidence;

c. He introduced Kozak and Chantiam to the OPPA and attended the OPPAto discuss performance issues with Kozak in relation to travel services.During that meeting McKay was described as Kozak’s boss;

d. McKay is an owner of First Response, and has allegedly hidden his ownbeneficial ownership, and that of Bain, Walsh and Christie through anoffshore scheme;

e. He has used his office as the registered office of PIN. This office invoicedthe OPPA a monthly consulting fee of $5,000.00, received thesepayments, and allegedly used $30,000.00 to pay for shares in FirstResponse for the benefit of Bain, Christie and Walsh.

f. Through PIN, he has allegedly been involved with the procurement anddevelopment of land for the new OPPA office in Oro, Ontario. It is alsopossible that he introduced his brother to the OPPA to work on thisproject.

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g. McKay has allegedly pitched the OPPA on an investment with theCaidwell Group whereby Caldwell will take .5% and PIN will take .5%.

h. McKay is holding business documents at his office that are relevant to thisinvestigation including the backup documentation and information aboutthe condos that are to be purchased in the Bahamas, and recordsassociated to PIN, Leximco and First Response.

Search Warrant for 903 - 180 Bloor Street West, Toronto, Ontario:

98. In addition to being a location where Mckay keeps his business records, Suite903 - 180 Bloor Street West, Toronto, Ontario is also a law office, and it isshared with up to eight other lawyers. I believe solicitor-client privileged materialis stored at this location. With the exception of things that are clearly notprotected by solicitor-client privilege, such as share certificates and personalmaterial belonging to Mckay, I propose that paper and electronic material that isseized during the search be treated as presumptively privileged and not beexamined by police until otherwise directed by the Court. Further detail on theproposed methodology for this search, including the proposed method to handleelectronic data is described below.

Things Being Sought from 903-180 Bloor Street West, Toronto:

99. I am seeking to seize the following things from Suite 903 - 180 Bloor StreetWest, Toronto, Ontario:

a. All records in paper and electronic format pertaining to:

I. PIN Consulting Group Inc.;ii. Leximco Ltd. (operating as Leximco Travel);iii. First Response Travel Group; andiv. An unknown offshore company which is believed to be associated

with one or all of the following individuals: Karl Walsh, Jim Christie,Martin Bain, Andrew Mckay, Klara Kozak or Noel FrancisChantiam;

including but not limited to the following:

1. All financial documents and records such as: bankingrecords and copies thereof, bank statements, cancelledcheques, deposit slips, debit and credit memos, chequestubs, cheque registers, credit card statements, loanaccounts, investment accounts both domestic and foreign,money transfer receipts, mortgage and loan agreements,account applications, mortgage applications, credit cardapplications, bank correspondence, accounting records,

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general ledgers, journal entries, sales invoices, purchaseinvoices, expenses, fee schedules, correspondence files,financial statements, net worth statements, working paperfiles, permanent files containing information on shareholders,shareholder meetings, details of long term debt, details ofcapital assets, deed documents and other supportingdocuments; and

2. Income tax documents, including but not limited to originaland copies of the T2 returns of income including allsupporting documentation such as financial statements,correspondence and working papers;

b. All records in paper and electronic format pertaining to domestic andforeign investments which are associated with any of the following:Ontario Provincial Police Association (OPPA), Karl Walsh, Jim Christie,Martin Bain, Andrew McKay, Klara Kozak or Noel Francis Chantiam,including but not limited to the following:

i. Condominiums at I Cable Beach, Nassau, Bahamas;

ii. Investment with the New Providence Income Fund Ltd. and theSterling Financial Group Inc.;

iii. Investment with the CaIdwell Group;iv. The OPPA procurement planning, assessment and development of

land for the proposed new OPPA Head office;v. Investment in Leximco Travel;vi. Investment in First Response Travel Group;vii. Investment in an unknown offshore company; and

viii. Investment in PIN Consulting Group Inc.c. All records in paper and electronic format pertaining to funds beingtransferred to and received from, or on behalf of Karl Walsh, Jim Christie,Martin Bain, Kiara Kozak, Noel Francis Chantiam, the OPPA, FirstResponse Travel Group, PIN Consulting Group Inc., or Leximco Travel;

d. All records in paper and electronic format pertaining to Karl Walsh, JimChristie, Martin Bain, Klara Kozak, Noel Francis Chantiam, Barry Mckay,Elena Rabenok, the OPPA, First Response Travel Group, PIN ConsultingGroup Inc., or Leximco Travel, including but not limited to emails, lettersand faxes;

e. All records in paper and electronic format pertaining to tax returns forAndrew McKay.

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Summary of grounds for Belief the Things being Sought will be Locatedat Suite 903 - 180 Bloor Street West, Toronto, Ontario:

100. I believe that evidence will be found in this location for the following reasons:

a. The address 702 -170 Bloor Street West, Toronto, Ontario, was the addressassociated to Mckay’s companies including PIN Consulting, AmaxIntelligence Inc., Amax Security Solutions Ltd., and Andrew Mckay LawProfessional Corporation. On their individual Linkedin profiles, McKay andVieira state that they work at Warren McKay Geurts Bellehumeur. Thewebsite for Warren Mckay Geurts Bellehumeur provides the address of ParkPlaza 170 Bloor Street West, Suite 702, Toronto, Ontario;

b. Elia has provided a statement to investigators advising that McKay and theother lawyers from his practice have moved from Suite 702 -170 Bloor StreetWest, Toronto, Ontario to Suite 903 - 180 Bloor Street West, Toronto,Ontario. Elia advised that Mckay does not have any other belongings left inhis former office. I believe that the contents of Mckay’s office have beenmoved to Suite 903 - 180 Bloor Street West, Toronto, Ontario;

c. I believe that Mckay works at this location as he was witnessed at thisaddress by investigators. Elia has done work at this location for Mckay andwas told by Mckay that he was commencing work at this office in the weekcommencing March 2, 2015;

d. Elia has advised that both McKay and his assistant, Natasha Vieira havecomputers in this office. As Mckay has been party to email correspondencewith Walsh, Bain, Christie and others specifically pertaining to the offensesunder investigation, I believe that the computers and other electronic devicesthat were used to create, send and receive the electronic communicationssought will be located in this office;

e. The corporation profile for PIN lists the registered office as Natasha Vieira702-170 Bloor Street West, Toronto, Ontario. The Consulting ServicesAgreement between the OPPA and PIN Consulting is signed by Mckay andwitnessed by Vieira. The OPPA was being billed by PIN with an address of702-1 70 Bloor Street West, Toronto, Ontario. Elia has advised that Vieira hasalso moved into the new location of Suite 903 - 180 Bloor Street West,Toronto, Ontario. As McKay and Vieira are the only names publicly known tobe associated to PIN, I believe that records associated to PIN will be found inthis location;

f. Vieira possessed details on the Bahamas condo development schedule.Walsh advised OPPA staff that McKay was to be contacted when backupdocumentation was required for the purchase of the condos in Nassau,Bahamas. The address on this backup information was McKay’s previous

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Summary of grounds for belief the things sought will be located at OntarioProvincial Police Association Office located at 119 Ferris Lane Barrie, Ontario:

129. As described in this Information to Obtain the Ontario Provincial PoliceAssociation’s head office is located at 119 Ferris Lane, Barrie, Ontario.

130. I believe the things sought will be found at 119 Ferris Lane, Barrie, Ontariobecause of the following evidence provided by the four witnesses in theirstatements:

a. The OPPA head office is located at 119 Ferris Lane, Barrie, Ontario.

b. Hardcopy financial records and documents are maintained at the OPPAoffice and are accessible by Barendregt.

c. Elia, Barendregt and Tait are the only three people in the OPPA who haveaccess to the OPPA’s financial information on Quick books.

d. Contracts and investment documents are stored on the server andBarendregt and Tait have access.

e. OPPA email accounts that are stored on the OPPA server and accessibleby Elia.

f. The minutes for meetings of the Board of Directors are stored on theOPPA server.

g. It is the OPPA’s practice to scan all documents and save them to theserver.

h. Bain, Walsh and Christie have offices on the main floor of the OPPAwhere they spend a portion of their work days.

i. There is information pertaining to the OPPA purchase and development ofland for the proposed future new OPPA office inside Walsh’s office.

Time of Execution:

131. I propose that the search commence during the normal working hours of 8:00a.m to 4:00 p.m. This will allow for the assistance of OPPA employees whohave access to the things sought.

Assistance Orders:

132. I propose that the following OPPA employees be required by the Court, pursuantto an Assistance Order, to assist police, the Referee and the ICFE to locate thethings being sought during the search of 119 Ferris Lane, Barrie, Ontario: Curtis

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Elia (manager of IT), Kimberly Tait (office manager), and Sandra Barendregt(bookkeeper).

133. As has been described in their witness statements, as part of their duties, thesethree employees have full access to the things being sought. I am proposingthat these employees, instead of the police, do the searching at the OPPA officefor the things being sought. In doing so, these employees may request theassistance of other employees of the OPPA.

134. I propose that the following lawyer, who has been approved by the LSUC and isacceptable to the Crown, be appointed by the Court pursuant to an AssistanceOrder, to perform the duties of the Chief Referee with respect to the execution ofthe office search warrant at 119 Ferris Lane, Barrie, Ontario:

Scott HutchisonHenein Hutchison LLP3rd Floor235 King Street EastToronto, OntarioLSUC # 29912J

135. I propose that the following ICFE, who is a certified forensic examiner, andpersons under his direction, be appointed by the Court pursuant to anAssistance Order, to assist the Police and the Chief Referee in the search andseizure of electronic devices and media31 at 119 Ferris Lane, Barrie, Ontario:

Wayne DoneyDigital Evidence International Inc.400 Queens Ave., London, Ontario,

Special Conditions for the Search of the OPPA Office located at 119 FerrisLane Barrie, Ontario:

136. Police will not be searching for the things sought on the L-Drive of the OPPAServer, or on the third floor of the premises, where the OPPA lawyers work andstore their files.Search Procedures for Paper Things:

137. Curtis Elia, kimberly Tait, and Sandra Barendregt, will be presented with theOrder and be directed to locate the paper things being sought, or some part of

Electronic Devices and Media means any computers, lap tops, servers, servers used in cloud computing and thelike and peripheral media on which data can be found. It may include, but is not limited to, photocopy machines, faxmachines, Blackberrys, Palm Pilots, Smartphones, memory sticks, cell phones, mobile phones, GPS devices,lPhones, iPods, USB, cDs, DVDs, zip disks, floppy disks, backup tapes and the forensic image of an electronicdevice/media.

j

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them. Once these said paper things are located, they will be viewed by theChief Referee, who will assert solicitor-client privilege, if applicable.

138. The Chief Referee will seize the things over which solicitor-client privilege isasserted. The Chief Referee will maintain continuity, security, and store all of thepaper things over which solicitor client privilege is asserted.

139. The police will review and may seize the paper things located by Curtis Elia, KimTait and Sandra Barendregt when there is no assertion of privilege made by theChief Referee.

Search Procedures for Electronic Equipment, Devices and Media:

140. Curtis Elia, Kimberly Tait, and Sandra Barendregt will be presented this Orderand directed to locate the things being sought or some part of them which arestored electronically. Once a thing is located, it will be viewed by the ChiefReferee, who will assert solicitor-client privilege if applicable.

141. With the assistance of the ICFE the Chief Referee will seize a true electroniccopy of the said things stored electronically when solicitor-client privilege isasserted. The Chief Referee will maintain continuity, security, and store allthings seized over which solicitor-client privilege is asserted.

142. With the assistance of the ICFE the Police will seize a true electronic copy of theelectronically stored things located by Curtis Elia, Kim Tait and SandraBarendregt when there is no assertion of privilege made by the Chief Referee.

Search Procedures for Emails:

143. In relation to the email accounts utilized by Karl Walsh, Jim Christie and MartinBain, because of time constraints it may not be possible to review and seize allsaid things on the day of the search, in the manner as described above. If that isthe case, the ICFE will take whatever steps are necessary to seize a trueelectronic copy of the email accounts. The ICFE will maintain continuity andsecurity over the true electronic copies, and conduct a further forensicexamination offsite for the things being sought

-] Search Procedures for Devices and Media Utilized by Karl Walsh. JimChristie and Martin Bain:

144. The ICFE will image the devices and media utilized by Karl Walsh, Jim Christieand Martin Bain to create a sound duplication of the devices and media. It isanticipated that the ICFE should be able to image the devices and media on site.However, in the event that this is not possible, the devices and media will beseized by the ICFE. The ICFE will make further attempts to image the devices

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and media offsite. The ICFE will document a description of the device or mediaand where it was located.

Offsite Forensic Examination by the ICFE:

145. The ICFE will take steps to locate the said things on the devices or media, or theimages of the devices or media, including but not limited to the following:

c. The ICFE will conduct key word searches on the true electronic copies, thedevices or media, or the images of the devices or media. The list (s) of keywords will be supplied to the ICFE by the Sergeant Gordon Aristotle or hisdesignate.

d. The ICFE will provide all things located as a result of the key word searchesto the Chief Referee.

146. The ICFE will maintain continuity, security, and store the true electronic copies,the devices or media, or the images of the devices or media, until the forensicexamination is completed. Upon the completion of the forensic examination the!CFE will deliver all electronic devices and media, whether imaged, copied orseized, and any copies or images thereof to the custody of the Chief Referee.

Post Seizure Duties of the Chief Referee:

147. The Chief Referee will receive the said things seized by the ICFE from thesearch site. Upon receipt, the Chief Referee will maintain continuity and security,and be responsible for the storage of both the things he seized, in paper andelectronic form, and the things seized by the ICFE until otherwise ordered by theCourt.

148. If the Chief Referee does not assert privilege over a thing it will be released tothe police as soon as reasonably practicable. The Chief Referee will contactmyself, or my designate and make arrangement for the release of the thing.

149. In the case of any thing where privilege has been asserted the Chief Referee willseparate the things into three categories, and prepare a report that will providethe Court with rationale why the thing:

a. In the opinion of the Chief Referee is not protected by solicitor clientprivilege.

b. In the opinion of the Chief Referee may be protected by solicitor clientprivilege.

c. In the opinion of the Chief Referee should be protected by solicitor clientprivilege.

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150. The Chief Referee will be responsible for notifying clients who have beenaffected by the execution of the search warrant, or whose things have beenseized pursuant to the search warrant. This notification will occur as soon asreasonably practicable following the execution of the search warrant and may

p include advising clients of:

a The seizure of any of their things,

fl b. The risk to their privilege interests by the investigative or prosecutorialauthorities;

U c. The existence of a conflict of interest if one has arisen;




g. Any other information to assist them in protecting their interests as a resultof the search for and seizure of their things.

151. The Chief Referee may notify the clients either verbally or in writing and mayrequest the assistance of the Police in the notification process. In the event thatclients cannot be notified after all reasonable attempts, the Chief Referee maytake steps that will afford continued protection of the clients’ solicitor-clientprivilege, including responding to the Crown’s application to gain access to theseized material, or bringing a motion to have the privilege issues adjudicated bythe Court.

Search Warrants For Three OPPA Offsite OfficeslResidences and AssociatedVehicles:

152. I am seeking Search Warrants to seize the things listed below from the followingaddresses and vehicles:

a. 7 Maple Court, Oro-Medonte, Ontario (The offsite OPPA office!residence of Martin Bain);

b. The black Ford Edge, with license plate BMKL586 registered to theOntario Provincial Police Association and driven by Martin Bain;

c. 193 Maple Dawn Drive, Midland, Ontario (The offsite OPPA office!residence of Jim Christie);

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d. The black Ford Edge, with license plate 07YR15 registered to theOntario Provincial Police Association and driven by James Christie;

e. The residence in the southeast part of the property designated as4153/4155/4157 3rd Line, Bradford, West Gwillimbury, Ontario (Theoffsite OPPA office! residence of Karl Walsh);

f. The black Ford Edge with license plate 07YR16 registered to theOntario Provincial Police Association and driven by Karl Walsh;

Things Being Sought for the Three OPPA Offsite Offices/ Residences andAssociated Vehicles:

153. I am seeking to seize the following things from the locations noted in theprevious paragraph:

a. All records in paper and electronic format pertaining to:i. PIN Consulting Group Inc.;ii. Leximco Ltd. (operating as Leximco Travel);iii. First Response Travel Group; andiv. An unknown offshore company which is believed to be associated

to one or all of the following individuals: Karl Walsh, Jim Christie,Martin Bain, Andrew Mckay, Klara Kozak or Noel FrancisChantiam,


1. All financial documents and records such as: bankingrecords and copies thereof, bank statements, cancelledcheques, deposit slips, debit and credit memos, chequestubs, cheque registers, credit card statements, loanaccounts, investment accounts both domestic and foreign,money transfer receipts, mortgage and loan agreements,account applications, mortgage applications, credit cardapplications, bank correspondence, accounting records,general ledgers, journal entries, sales invoices, purchaseinvoices, expenses, fee schedules, correspondence files,financial statements, net worth statements, working paperfiles, permanent files containing information on shareholders,shareholder meetings, details of long term debt, details ofcapital assets, deed documents and other supportingdocuments,

—I

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2. Income tax documents, including but not limited to originaland co pies of the T2 returns of income including allsupporting documentation such as financial statements,correspondence and working papers.

b. All records in paper and electronic format pertaining to domestic andforeign investments which are associated with any of the following:Ontario Provincial Police Association (OPPA), Karl Walsh, Jim Christie,Martin Bain, Andrew McKay, Klara Kozak or Noel Francis Chantiam,including but not limited to the following:

i. A condominium at 1 Cable Beach, Nassau, Bahamas;

ii. Investment with the New Providence Income Fund Ltd. and theSterling Financial Group Inc.;

iii. Investment with the Caldwell Group;

iv. The OPPA procurement planning, assessment and development ofland for the proposed new OPPA Head office;

v. Investment in Leximco Travel;

vi. Investment in First Response Travel Group;

vii. Investment in an unknown offshore Company;

viii. Investment in PIN Consulting Group Inc.

c. All records in paper and electronic format pertaining to: Natasha Vieira,Andrew McKay, Kiara Kozak, Noel Francis Chantiam, Elena Rabenok andBarry Mckay;

d. All records in paper and electronic format pertaining to phone records ofMartin Bain;

e. All records in paper and electronic format pertaining to travel andassociated expenses for Karl Walsh, Jim Christie, Martin Bain, or AndrewMcKay;

f. All records in paper and electronic format pertaining to OPPA expensesclaimed by Karl Walsh, Jim Christie or Martin Bain;

g. Content of emails sent or received by Karl Walsh, Jim Christie or MartinBain;

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h. All electronic equipment, electronic devices and media, including but notlimited to computers, tablets, cell phones or other hand held devices

r utilized by Karl Walsh, Jim Christie or Martin Bain; and

i. All records in paper and electronic format pertaining to personal taxreturns for Karl Walsh, Jim Christie or Martin Bain.

Summary of grounds for belief that the things being sought will be located in 7Maple Court, Oro Medonte, Ontario and a black Ford Edge, with license plateBMKL586 registered to the Ontario Provincial Police Association and driven byMartin Bain:

154. I believe that things being sought will be found in the three OPPA offsite officesand the three associated vehicles for the following reasons:

a. Barendregt stated that Bain resides at 7 Maple Court, Oro-Medonte,Ontario;

b. Tait, Elia and Barendregt have advised that Bain routinely works fromhome and he has a home office which is an extension of his OPPA office.He has been issued an OPPA cellphone, laptop computer, IPAD, printer,and keyboard and drives a Ford Edge vehicle provided by the OPPA. It islikely that OPPA material including electronic and paper files are kept inhis home office in relation to his day to day work for the OPPA, along witha lap docking stations and the ability for him to access the OPPA server

• using a Cisco VPN;

c. I believe that many of the things being sought are moved between Bain’shome office and the OPPA Head Office inside his company vehicle. Theproposed searches would be conducted simultaneously, and commence

• sometime after 8:00 am. At that time, Bain could be inside his vehicle intransit and if that is the case, I believe that he would have some of thethings being sought with him. At the very least I believe that evidence ofexpenses such as receipts will be found inside the vehicle.

d. MTO checks show that Martin R Bain resides at 7 Maple Court, OroMedonte since 2013-08-23;

e. On December 10, 2014 physical surveillance showed a black Ford EscapeBEKW951 registered to Heather A. Bain parked in driveway;

f. On December 29, 2014 physical surveillance showed a black Ford Edge:1 BMKL586 registered to the Ontario Provincial Police Association parked in

driveway;

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g. A Geowarehouse check32 on December 15, 2012 showed 7 Maple Court,Oro Medonte being purchased by Martin Bain and Heather Bain onAugust 1,2013.

h. On February 21, 2015 physical surveillance showed a black Ford EdgeBMKL586 registered to the Ontario Provincial Police Association and ablack Ford Escape BEKW95I registered to Heather A. Bain parked indriveway;

i. From my experience I believe that individuals keep documents and assetsin their residence, for example records relevant to personal assets,investments and expenditures such as deeds, share certificates, trustdeclarations, receipts for asset purchases, banking documents, safedeposit keys and tax filings.

Summary of grounds for belief that the things being sought will be located in 193Maple Dawn Drive, Midland and a black Ford Edge, with license plate 07YR15registered to the Ontario Provincial Police Association and driven by JimChristie:

155. I believe the things being sought will be found in these locations for the followingreasons:

a. Barendregt has advised that Christie resides at 193 Maple Dawn Drive,Midland, Ontario;

b. Tait, Elia and Barendregt have advised that Christie routinely works fromhome, and he has a home office which is an extension of his OPPA office.He has been issued by the OPPA a cellphone, laptop computer, IPAD,printer, keyboard and a Ford Edge. It is likely that OPPA material includingelectronic and paper files are kept in his home office in relation to his day today work for the OPPA, along with a lap docking stations and the ability forhim to access the OPPA server using a Cisco VPN;

c. I believe that many of the things being sought are moved between Christie’s

F home office and the OPPA Head Office inside his company vehicle. Theproposed searches would be conducted simultaneously, and commence inthe morning. At that time, Christie could be inside his vehicle in transit and ifthat is the case, I believe that he would have some of the things being sought

LI- with him. At the very least I believe that evidence of expenses such asreceipts will be found inside the vehicle.

d. MTO checks show that James R Christie residing at 193 Maple Dawn Drive,Midland since June 18, 2009;

32 GeoWarehouse is a web-based, centralized property information source that provides state of the art mapping andresearch tools, as well as professional reports.

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e. On December 10, 2014 and December 16, 2014 physical surveillanceshowed a white Mazda BLTJ449 registered to Caroline Christie parked indriveway;

f. On December 29, 2014 physical surveillance showed a black Ford Focus withp license plate BHEN874, registered to James R Christie, and black Ford Edge

O7YRI 5 registered to the Ontario Provincial Police Association parked in thedriveway;

g. On February 21, 2015 physical surveillance showed a white Mazda BLTJ449registered to Caroline Christie and black Ford Edge O7YR1 5 registered to theOntario Provincial Police Association parked in the driveway;

h. A Geowarehouse check on December 16, 2014 showed that 193 MapleDawn Drive, Midland was purchased by James Christie and Caroline Christieon April 30, 2009.

i. From my experience I believe that individuals keep documents and assets intheir residence, for example records relevant to personal assets, investmentsand expenditures such as deeds, share certificates, trust declarations,receipts for asset purchases, banking documents, safe deposit keys and taxfilings.

Summary of Grounds for Belief the Things Being Sought will be Located in theResidence in the Southeast Part of the Property Designated as 41 53/41 55/4157 3

Line, Bradford, West Gwillimburv, Ontario and a Black Ford Edge with license07YR16 Registered to the Ontario Provincial Police Association and Driven byKarl Walsh:

156. I believe the things being sought will be found in these locations for the followingreasons:

a. MTO checks show that Karl Walsh resides at 4157 — 3rd Line Bradford, WestGwillimbury, Ontario.

b. Elia has advised that there is a landscaping company, which is owned byWalsh’s wife’s father, located on the same property where Walsh lives. Eliaalso advised that the OPPA recently paid for a new desk and a designatedfax line at Walsh’s home office.

-, c A Geowarehouse check on December 15, 2014 showed that 4157 3rd Line,Bradford was purchased by 360550 Ontario Ltd (Dunkerron Nurseries Ltd) onNovember 15, 1978.

d. A corporation check on December 17, 2014 showed that Paula ChristieWalsh was listed as the secretary of Dunkerron Nurseries Ltd.

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re. Tait, Ella and Barendregt have advised have advised that Walsh routinelyworks from home and he has a home office which is an extension of his

F OPPA office. He has been issued an OPPA celiphone, laptop computer,IPAD, printer, and keyboard drives a Ford Edge vehicle provided by theOPPA. It is likely that OPPA material including electronic and paper files are

r kept in his home office in relation to his day to day work for the OPPA, alongL with a lap docking stations and the ability for him to access the OPPA server

using a Cisco VPN;

[j f. On January 20, 2015 surveillance confirmed that Walsh was at a residencelocated on southeast part of property. In the early morning hours Walsh wasobserved exiting the residence carrying a shoulder bag and hand bag both ofwhich he placed inside a black Ford Edge. He was then observed departingthis residence driving the black Ford Edge, and then attending the OPPAoffices at 119 Ferris Lane, Barrie. The Ford Edge had license plate O7YR1 6and is registered to the Ontario Police Association.

g. I believe that many of the things being sought are moved between Walsh’shome office and the OPPA Head Office inside his company vehicle. Theproposed searches would be conducted simultaneously, and commence

P sometime after 8:00 am. At that time, Walsh could be inside his vehicle inL transit and if that is the case, I believe that he would have some of the things

being sought with him. At the very least I believe that evidence of expenses

D such as receipts will be found inside the vehicle

h. From my experience I believe that individuals keep documents and assets inp. their residence, for example records relevant to personal assets, investments

and expenditures such deeds, share certificates, trust declarations, receiptsfor asset purchases, banking documents, safe deposit keys and tax filings.

Li Special Conditions Related to the Search Warrants Being Sought for theThree OPPA Offsite Offices and Associated Vehicles:

157. Walsh, Bain and Christie are not lawyers, but it is possible that solicitor-clientprivileged material could be present during the search of these locations.Furthermore, one of the individuals under investigation is a lawyer and has done

L legal work for the OPPA. I am proposing special conditions for the searches toprotect solicitor-client privilege protection.

• Appointment of Referees for the Three OPPA Offsite Offices! Residencesand Associated OPPA Vehicles:

158. I propose that the following independent lawyer, who has been approved by theLSUC and is acceptable to the Crown, be appointed by the Court pursuant to an

R Assistance Order, to perform the duties of the Referee with respect to theexecution of the office search warrant at the residence! offsite office of MartinBain, located at 7 Maple Court, Oro-Medonte, ON:

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Christine MainvilleHenein Hutchison LLP3rd Floor235 King Street EastToronto, OntarioLSUC # 59603Q

159. I propose that the following independent lawyer, who has been approved by theLSUC and is acceptable to the Crown, be appointed by the Court pursuant to anAssistance Order, to perform the duties of the Referee with respect to theexecution of the office search warrant at the residence! offsite office of JimChristie of 193 Maple Dawn Drive, Midland:

Matthew GourlayHenein Hutchison LLP3rd Floor235 King Street EastToronto, OntarioLSUC # 57685H

160. I propose that the following independent lawyer, who has been approved by theLSUC and is acceptable to the Crown, be appointed by the Court pursuant to anAssistance Order, to perform the duties of the Referee with respect to theexecution of the office search warrant at the residence! offsite office of KarlWalsh, located at the residence in the southeast part of the property designatedas 41 53/41 55/41 57 3rd Line, Bradford, West Gwillimbury, Ontario:

R SherifFodaHenein Hutchison LLP3rd Floor235 King Street EastToronto, OntarioLSUC # 65050V

161. I propose that the following person, who is a certified forensic examiner be

9 appointed by the Court pursuant to an Assistance Order, to assist Police, theReferee and the Chief Referee in relation to the electronic devices and mediathat are seized from the residence! offsite offices and vehicles associated to KarlWalsh, James Christie and Martin Bain

Wayne DoneyDigital Evidence International Inc400 Queens Ave., London, Ontario

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162. I propose that the following independent lawyer, who has been approved by theLSUC, and who is acceptable to the Crown, be appointed by the Court, pursuantto an Assistance Order, to perform the duties of the Chief Referee in order toprotect solicitor-client privilege:

Scott HutchisonHenein Hutchison LLP3rd Floor235 King Street EastToronto, OntarioLSUC #29912

Seizure of Paper Records with Assistance of the Referee for the ThreeOPPA Offsite Offices and Associated Vehicles:

163. I propose that the police will conduct the search to locate the said things inpaper form.

164. The Referee will monitor the search, and will review all material that is locatedduring the search. The Referee will assert solicitor-client privilege, if applicable,over any thing. The Referee will seize the said things when solicitor-clientprivilege is asserted. Upon seizure, the Referee will maintain continuity, security,and store these things. As soon as reasonably practicable the Referee will turnthese things over to the Chief Referee.

165. The police will review and seize any said thing in paper form when there is nor assertion of privilege made by the Referee.Ef

Search Procedures for Electronic Equipment, Devices and Media:

166. The police will seize, secure and seal all electronic devices and media locatedduring the search. These things will not be examined by the police, but will bedelivered to the ICFE at Digital Evidence International Inc. as soon asreasonably practicable.

167. If possible, the ICFE will image the electronic devices and media seized tocreate a sound duplication of the electronic devices and media.

168. The ICFE will take steps to locate the said things on the electronic devices ormedia, or the images of the electronic devices or media, including but not limitedto the following:

e. The ICFE will conduct key word searches on the electronic devices or media,or the images of the electronic devices or media. The list (s) of key words willbe supplied to the ICFE by myself, or my designate.

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f. The ICFE will provide all things located as a result of the key word searchesto the Chief Referee.

169. The ICFE will maintain continuity, security, and store the electronic devices ormedia, or the images of the electronic devices or media, until the forensicexamination is completed. Upon the completion of the forensic examination theICFE will deliver all electronic devices and media, whether imaged, copied orseized, and the any copies or images thereof to the custody of the ChiefReferee.

Post Seizure Duties of the Chief Referee:

170. The Chief Referee will receive the said things seized by the Referee and theICFE from the search site both in paper and electronic form. Upon receipt, theChief Referee will maintain continuity and security, and be responsible for thestorage of these things until otherwise ordered by the Court.

171. The Chief Referee will examine each thing that has not already been reviewedby the Referee at the search site. The Chief Referee will assert solicitor-clientprivilege if applicable.

172. If the Chief Referee does not assert privilege over a thing, it will be released tothe police as soon as reasonably practicable. The Chief Referee will contactmyself, or my designate and make arrangements for the release of the thing.

173. In the case of any thing where privilege has been asserted by either a Refereeor the Chief Referee, the Chief Referee will separate the things into threecategories, and prepare a report that will provide the Court with rationale whythe thing:

a. In the opinion of the Chief Referee is not protected by solicitor client-privilege.

b. In the opinion of the Chief Referee may be protected by solicitor client-privilege.

c. In the opinion of the Chief Referee should be protected by solicitor clientprivilege.

174. The Chief Referee will be responsible for notifying clients who have beenaffected by the execution of the search warrant, or whose things have beenseized pursuant to the search warrant. This notification will occur as soon asreasonably practicable following the execution of the search warrant and maynclude advising clients of

a. The seizure of any of their things;

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g. Any other information to assist them in protecting their interests as a resultof the search for and seizure of their things.

1 75. The Chief Referee may notify the clients either verbally or in writing and mayrequest the assistance of the Police in the notification process. In the event thatclients cannot be notified after all reasonable attempts, the Chief Referee maytake steps that will afford continued protection of the clients’ solicitor-clientprivilege, including responding to the Crown’s application to gain access to theseized material, or bringing a motion to have the privilege issues adjudicated bythe Court.

Production Order for Data in the Possession and Control of Curtis Ella:

176. I have reasonable grounds to believe that data in Ella’s possession will provideevidence of the named offences. I base my belief on the following as set out inthis ITO:

a. Elia is a witness who has provided three statements to investigators.During two of these statements he described emails that he has read onKarl Walsh’s OPPA email account. As has been described in this ITO,these emails provide evidence of the offences under investigation.

b. On January 13, 2015, Elia told investigators in a sworn witness statementthat he had produced backups of the OPPA email mailboxes utilized byBain, Walsh and Christie, for the months of October, November andDecember 2014.

c. On March 1, 2015 Ella provided a statement advising that the backupswhich he produced are in his possession and are being stored on hishome computer.

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Martin Bain, Andrew Mckay, Klara Kozak or Noel FrancisChantiam,


1. All financial documents and records such as: bankingrecords and copies thereof, bank statements, cancelledcheques, deposit slips, debit and credit memos, chequestubs, cheque registers, credit card statements, loanaccounts, investment accounts both domestic and foreign,money transfer receipts, mortgage and loan agreements,account applications, mortgage applications, credit cardapplications, bank correspondence, accounting records,general ledgers, journal entries, sales invoices, purchaseinvoices, expenses, fee schedules, correspondence files,financial statements, net worth statements, working paperfiles, permanent files containing information on shareholders,shareholder meetings, details of long term debt, details ofcapital assets, deed documents and other supportingdocuments;

2. Income tax documents, including but not limited to originaland copies of the T2 returns of income including allsupporting documentation such as financial statements,correspondence and working papers.

b. All records in paper and electronic format pertaining to the association,ownership or control over any company by Karl Walsh, Jim Christie,Martin Bain, Kiara Kozak, Noel Francis Chantiam or Andrew Mckayincluding but not limited to Leximco Travel, First Response Travel Group,PIN Consulting Group Inc. and an unknown offshore company;

c. All records in paper and electronic format pertaining to investment orownership by the Ontario Provincial Police Association (OPPA), KarlWalsh, Jim Christie, Martin Bain, Klara Kozak, Noel Francis Chantiam, orAndrew Mckay including but not limited to: real property, corporations,securities, and bank accounts;

d. All records in paper and electronic format pertaining to funds beingtransferred and received to, from or on behalf of Karl Walsh, Jim Christie,Martin Bain, Andrew Mckay, Klara Kozak, Noel Francis Chantiam, theOPPA, First Response Travel Group, PIN Consulting Group Inc. orLeximco Travel;

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e. All electronic equipment, electronic devices and media, including but notlimited to computers, tablets, cell phones or other hand held devicesutilized by Klara Kozak;

f. All records in paper and electronic format pertaining to phone records forKlara Kozak;

g. All records in paper and electronic format pertaining to correspondence,fl including emails, letters and faxes of any of the following the OPPA, KarlLI- Walsh, Jim Christie, Martin Bain, Andrew Mckay, Kiara Kozak, Noel

Francis Chantiam, Barry Mckay or Elena Rabenok;

L h. Content of emails sent or received by Klara Kozak; and

All records in paper and electronic format pertaining to tax returns forKlara Kozak.

Summary of Grounds for Belief That the ThIngs Being Sought will be Located atUpper Level - 61 Wineva Avenue. Toronto, ON and in a Grey 2007 BMWRegistered to Kiara Kozak and Bearing License Plate BMEE6IO:

U 208. I believe Upper Level - 61 Wineva Avenue, Toronto, ON is the residence ofKiara Kozak and that she is also operating a portion of First Response Travelfrom this location. I believe things being sought will be found in this location forthe following reasons:

a. On November 20, 2014, I attended Leximco Travel, Suite 102 — 3273Bloor Street West, Etobicoke and spoke with employee VictoriaFartushenko who was a travel consultant with Leximco. Fartushenko toldme that she (Victoria) worked from home and always answered her phonefor business travel related calls;

b. Surveillance conducted on February 2, 2015, showed Klara Kozaktravelling from the OPPA offices to the residence of Andrew Mckay andthen to her residence at 61 Wineva Avenue. She was observed parking a

9 BMW registered in her name on Wineva Avenue and then entering theresidence at 61 Wineva She was subsequently observed departing theresidence a few hours later dressed in different clothes;

c. Surveillance conducted on February 4, 2015, February 5, 2015, andFebruary 11, 2015 showed kozak departing from 61 Wineva Avenue in

9 the late morning driving her BMW. She subsequently attended Leximcoj Travel at Suite 102 — 3273 Bloor Street West, Etobicoke spending several

hours at this location. On February 11,2015 kozak was observed bringing

whatappeared to be a laptop bag out of her residence and then travelling

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pby vehicle to the business location of Leximco Travel. She subsequentlyspent numerous hours at Leximco Travel and was observed departing thebusiness at approximately 9:30 in the evening and followed to herresidence at 61 Wineva Avenue. She was observed parking her vehicle inthe driveway of 61 Wineva Avenue and entering the front door of the

p residence. Kozak has also been observed on February 4, 2015, FebruaryU 5, 2015 and February 11, 2015 taking two dogs from 61 Wineva for walks

and dropping of these dogs at various locations prior to her attendingLeximco Travel. Surveillance conducted on February 5, 2015 also

Ii revealed a dog on the upper balcony of the residence at 61 WinevaAvenue. I believe her observed behavior and habits are consistent with anindividual who is living at a residential location and proceeding to herplace of work on a regular basis;

d. On February 10, 2015 documents were obtained in curbside refuse for theresidence of 61 Wineva Avenue, Toronto, ON which demonstrated thatKozak was operating a travel business and was storing business materialin this residence. The following seized things are relevant:

i. Envelopes to Klara Kozak bearing the address of ‘Uppr, 61 WinevaAvenue, Toronto, Ontario;

ii. Correspondence from the OPPA in regard to the Annual GeneralMeeting and Presidents Banquet;

iii. An envelope addressed to Kiara Kozak, First Response TravelGroup, 61 Wineva Avenue, Toronto, Ontario from the OPPA;

iv. Business cards in Kozak’s name for First Response Travel Group;

U v. A sheet of paper bearing a number of travel agent related websites

n and passwords;

e. From my experience I believe that individuals keep documents and assetsin their residence, for example records relevant to personal assets and

[1- expenditures such as deeds, share certificates, trust declarations, receiptsfor asset purchases, banking documents, safe deposit keys and tax filings;

f. Kozak has been a party to email correspondence with Walsh, Bain,Christie and others specific to the offenses under investigation. I believethat computers and other electronic devices that were used to create,send and receive the electronic communication being sought will be foundin this location;

g. I believe that many of the things being sought are moved between Kozak’sresidence and Leximco Travel inside her vehicle. The proposed searches

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would be conducted simultaneously, and commence sometime after8:00am. At that time, Kozak could be inside her vehicle in transit and if

p that is the case, I believe that she would have some of the things being[ v sought with her.

Summary of grounds for belief the things being sought will be found in TheOffice of Leximco Travel located at 3273 Bloor Street West Unit 102, Toronto,Ontario:

209. I believe that Suite 102 — 3273 Bloor Street West, Toronto, ON is the businesslocation for First Response Travel and Leximco Travel, and that things being

[1 sought will be found in this location for the following reasons:

a. On November 20, 2014 I attended this address and noted that it wasfl Leximco Travel based on the sign outside, and the literature that was1± found inside. I noted that it was an operating travel business, and that the

checks for travel fares were done on-line, on a computer. I also noted thatthe employees had desks that could be used to store paper documents. Inoted that Leximco representatives Elena Rabenok, Lena Maydanyuk andVictoria Fartushenko each had their own desk. I did not observe a workstation for Kozak, but it could have been in the back part of the office that Idid not see.

b. A corporation check on Leximco Travel, on November 17, 2014, showedthe directors of Leximco as Klara Kozak and Andrew Mckay.

c. On February 2, 2015, Andrew McKay was identified to Kim Tait askozak’s boss in regards to the travel business.

d. Open source checks on November 17, 2014 show a website for FirstResponse Travel Group which identifies that it is located at 3273 Bloor

9 Street West, Etobicoke and that it is a division of Leximco.

e. Surveillance on February 4, 2015, February 5, 2015, and February 11,

9 2015 showed Kozak travelling from her residence at 61 Wineva Avenue,Toronto to the Leximco Travel location. On all three occasions Kozakremained within the business for many hours consistent with an individual

J who is working from that location.

f. Surveillance on February 11, 2015 showed Kozak bringing what appearedto be a laptop bag from her residence to Leximco Travel.

g. I believe that Kozak works at this location. As she has been party to email- correspondence with Walsh, Bain, Christie and others specific to the

offenses under investigation, I believe that computers and other electronic

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j

devices that were used to create, send and receive the electroniccommunication being sought may be located in this office.

h. As this is an operating travel business where Kozak works, I believe thatthere are relevant business records pertain to Leximco Ltd. and First

r Response Travel Group both in paper and electronic format inside thislocation.

Grounds To Believe Things Sought From All Locations Will Afford Evidence:

= 210. I believe that the things for which I am seeking judicial orders will be ofsubstantial benefit to this investigation and will afford evidence that willsubstantiate the offences under investigation.

Time Frame Requested:

211. Criminal activity including the fraudulent claims by OPPA Board Members andExecutive for accrued unused vacation time and the fraudulent claiming ofpersonal expenses is alleged to have been occurring in 2012. I am seekingdocuments and data for the period of time from September 1, 2013 to present, tocoincide with the OPPA fiscal year that ran from September 1, 2013 toSeptember 1, 2014.

Sealing Order:

212. I am requesting, pursuant to section 487.3(1) of the Criminal Code, that an orderdenying access to information (sealing order) be granted, for a period of oneweek from the time of the search, to prohibit the access to or disclosure of anyinformation included in this ITO. In accordance with section 487.3(3), I am alsorequesting that the documents be placed in a sealed packet that shall be kept inthe custody of the Court and in a place where the public has no access or in any

L other place that the Justice may authorize. I am making this request becausedisclosure may:

a. Compromise the nature and extent of the ongoing investigation, asinterviews of other OPPA staff, including the Board of directors, will be

‘1 occurring soon after the execution of the Orders and if the witnesses viewthe grounds in this ITO prior to their interview, their evidence may betainted Further judicial authorizations are also anticipated, some whichmay require discretion

-

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b. Prematurely identify key witnesses who are employed by the OPPA, andwho are subordinates to three of the subjects under investigation.

[1..213. I believe that these grounds outweigh the importance of accessing the

information in this ITO.Li

SWORN BEFORE ME at the City of )Toronto in the Province of Ontario )This 4th day of March, 2015. )

A o missioner of Oaths )in d for the Province of Ont rio )

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iiU

IjIIIhiLII

IIII

C-’

I,

HList of Appendices

[Appendix “A” Ontario Police Association Information Review

1 Appendix “B” Consulting Services Agreement between PIN and OPPA

r Appendix “C” Letter from the auditor to OPPA Finance Committee prepared byGregory N. Ferguson of Powell Jones LLP, dated October 17, 2014

[ Appendix “D” “2014 OPP Association Financial Report” and Summary

Appendix “E” “OPP Association Constitution and By-Laws, dated May 2014” and[1 Summary

Appendix “F” The Law Society Guidelines and Email from Janice LaForme

Appendix “G” List of Key Words for ICFE

Appendix “A”

IS EXHIBIT ,...,. TO THEU AFFIDAVIT OFSWORN BEFORE ME

AOoi onr, iflc.

El

Ontario Provincial Police AssociationInformation ReviewNovember 3, 2014

Submitted to: Detective Superintendent Dave TruaxDirectorCriminal Investigation BranchCriminal Investigation Services

Compiled by: Detective Inspector Chris AveryCriminal Investigation BranchCriminal Investigation Services

November 3, 2014

2. MoNamara and Ella provided names of witnesses who they believedhave first-hand knowledge of further evidence. It is suggested that thefollowing persons by interviewed:

I. Kim Tait — OPPA Office Managerii. Sandra Barendregt — Accountantiii. Leanna Maitby — Executive Assistantiv. Chantelle Dean — Executive Assistant

While this list of suggested witnesses is not exhaustive, these interviewsare an appropriate next step to determine if a criminal offence exists.Much of the information provided by McNamara and Ella is second hand.Once further information is gathered from these specified witnessesabove, there may be a need to interview both McNamara and Elia again,should a criminal offence be identified.

3. It appears if a criminal offence is identified; the offencelocation,urisdiction would be within the City of Barrie.

9 November 3, 2014

00 Production Orders and Warrants

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