Leave Canada Now

| | | | |

This document provides the timeframe of the entire issue since the beginning. It includes items such as the major dates in regards to this ruling, the link to the related documentation and the mediatization. The timeframe also includes related dates about important meeting which took place as well as the involvement of several related parties.

No	Date	Details
1.	November 2003	Level Extreme Inc. is founded
2.	November 2003	Level Extreme obtains a vocal confirmation by phone from the Canada Revenue Agency stating that it is normal not to charge tax to non residents as we cannot tax international customers. Level Extreme attends the call as a witness at the accounting office with the CA who initiated the call.
3.	January 21, 2005	Level Extreme receives a ruling from the Canadian GST Ruling Department stating that it should tax its international customers. The ruling is based on the fact that the supplies are known as IPP (Intangible Personal Property) which are deemed to be made in Canada as there are no restrictions as to where the IPP may be used. The ruling is considered by Level Extreme as one of the worst ruling even done on a Canadian company which jeopardizes, harms and removes the ability for Level Extreme to do business internationally.
4.	March 4, 2005	Following the normal operations administered by the Canadian government when such a ruling is given, Level Extreme receives a letter from the Canada Revenue Agency asking him to pay approximately 20,000.00$ for the uncollected tax for its first year of operation, even after they have confirmed Level Extreme not to tax its international customers. This comes as a terrible insult to Level Extreme from an unorthodox procedure as well as an excessive amount of power from the Canada Revenue Agency.
5.	May 4, 2005	A letter is sent to the Canada Revenue Agency confirming the desire to go on appeal against the letter received on March 4th, 2005 and by the same against the ruling.
6.	May 10, 2005	The Canada Revenue Agency sends a letter to Level Extreme confirming they have received the request to go in appeal.
7.	May 19, 2005	An official notice of objection is sent to the Canada Revenue Agency confirming the desire to go on appeal against the letter received on March 4th, 2005. The letter includes a request of confirmation for the reception of the letter.
8.	June 20, 2005	Another letter is sent to the Canada Revenue Agency requesting them to confirm the reception of the official notice of objection.
9.	July 21, 2005	A first letter from the Canada Revenue Agency requesting Level Extreme to pay the uncollected tax is received.
10.	August 9, 2005	A letter is sent to the Canada Revenue Agency asking them to stop the procedure to ask Level Extreme to pay the uncollected tax as an appeal has been filled.
11.	November 8, 2005	Another letter is sent to the Canada Revenue Agency requesting them to do a follow up on the issue as to know the progress of the process in regards to the appeal.
12.	April 12, 2006	Another letter is sent to the Canada Revenue Agency requesting them to do a follow up on the issue as to know the progress of the process in regards to the appeal.
13.	June 12, 2006	389 days later, the Canada Revenue Agency finally sends a letter to Level Extreme. The letter states that a similar appeal, Dawn's Place LTD VS The Queen, is already in progress. The Canada Revenue Agency is asking Level Extreme if it wishes to wait for the court result of Dawn's Place LTD before proceeding.
14.	June 27, 2006	Level Extreme releases the first part of the Level Extreme VS The Canadian Government story.
15.	June 29, 2006	Level Extreme meets with local deputy Yvon Godin. Level Extreme believe this situation should be known to local politicians as well. The meeting has a duration of 30 minutes. The situation is brought to Mr. Godin and some related document is given to him. Mr. Godin believes this situation represents an interesting topic to bring to the parliament once the session starts again in September.
16.	July 2006	Level Extreme obtains support from the New Brunswick Bathurst Community College. Some contact information has been shared and the situation has been explained to the IT department which is of great concern to them as well in regards to the fact that new graduates in the IT business are formed from that institution on a yearly basis. Knowing that some of them will work in the e-commerce business, some concerns have also seen the light of day.
17.	July 17, 2006	Level Extreme obtains a meeting with the Atlantic Canada Opportunities Agency (ACOE). The Atlantic Canada Opportunities Agency is the federal government department responsible for helping to build economic capacity in the Atlantic Provinces by working with the people of the region – in their communities, through their institutions and with their local and provincial governments and businesses – to create jobs and enhance earned incomes. The meeting has been done with Mr. Francois Boulay, a development officer at the Bathurst branch. He has been very helpful during the 90 minutes meeting. Knowing that this entity helps to build new infrastructure in the region, where some of them are in the e-commerce business, this was enough to raise some concerns to them as well.
18.	August 2006	In the beginning of August 2006, the Telegraph Journal, the biggest newspaper in the East Canada, decides to cover the story.
19.	August 14, 2006	The story is released on the Telegraph Journal. They included the story among their headlines in the front page of the Monday Technology section of their newspaper.
20.	August 14, 2006	It did not take long before this was brought to other media's attention. At 9:16 on that day, I received a call from Radio Canada to request an interview. The interview was done at 10:30 and was released on their news noon edition.
21.	August 14, 2006	Level Extreme releases the second part of the Level Extreme VS The Canadian Government story.
22.	October 2, 2006	Dawn's Place LTD appeal against The Queen is heard in Edmonton, AB.
23.	October 16, 2006	The Canada Revenue Agency sends another letter to Level Extreme asking them to pay the uncollected tax.
24.	October 27, 2006	The judgment of Dawn's Place LTD VS The Queen is delivered on October 27, 2006 in Ottawa, ON. Dawn's Place LTD has lost its appeal.
25.	November 1, 2006	Level Extreme releases the third part of the Level Extreme VS The Canadian Government story.
26.	November 2, 2006	Level Extreme sends an email to the Canadian Minister of International Trade, the Honourable David L. Emerson, P.C., M.P. The goal of the email was to introduce the case, outlining the facts and requesting any potential help that could be provided.
27.	November 6, 2006	A letter is sent to the Canada Revenue Agency advising them one more time to stop harrasing Level Extreme by any means in regards to this uncollected tax, in regards to the fact that an appeal is in progress, which is something they are aware of.
28.	November 16, 2006	A letter is sent to the Canada Revenue Agency providing them the judgment of Dawn's Place LTD and asking them a follow up on the progress for the appeal process.
29.	December 6, 2006	Level Extreme releases Leave Canada Now. This new Web site has been built to gather all the related information on the issue into one place. This site also provides a tool for the medias to collect and work out the related news on the story. The site includes an international petition, a mechanism for users to provide their feedback and other related content. Leave Canada Now clearly demonstrates that with the attitude expressed by the Canada Revenue Agency, there is just no way one could operate a company in the e-commerce business in Canada.
30.	December 6, 2006	Despite the fact that the Canada Revenue Agency has received several letters asking them to stop harrasing Level Extreme to pay the uncollected tax, another letter from the Canada Revenue Agency requesting the same has been received today.
31.	December 12, 2006	Level Extreme gives another interview to the Telegraph Journal. A follow up article on the story is scheduled by next week.
32.	December 21, 2006	Canada Revenue Agency delivers to Level Extreme a notice of their decision in regards to our appeal process. They confirm that the uncollected tax should be paid and deliver the proper procedures for the appeal process.
33.	January 8, 2007	Level Extreme removes eight annual issues of its Universal Thread Magazine and adjusts for quarterly releases. The decision is in part related to the battle Level Extreme is currently fighting against the Canada Revenue Agency. The fact that the Canada Revenue Agency is forcing Level Extreme to charge a Canadian tax to its international customers is jeopardizing the ongoing operation of all the related services Level Extreme is offering to its customers, which is causing a decrease in revenue. Thus, as only four issues instead of twelve will be delivered on an annual basis for the Universal Thread Magazine, this will also allow Level Extreme to cut on its operational expenses. This adjustment, which penalizes the readers of the magazine, is the second adjustment Level Extreme has been forced to do since the Canada Revenue Agency has ruled Level Extreme to tax its international customers. A few months ago, Level Extreme had to drop its annual subscription rate from 142.00$ to 99.00$ for the Universal Thread, another service provided by Level Extreme.
34.	January 15, 2007	The Telegraph Journal has released today, in its Monday's Technology edition, the second part of the article on Level Extreme's battle against the Canada Revenue Agency. Today's article provides a great overview of the magnitude of the situation and the mobilization which is taking place.
35.	January 16, 2007	Level Extreme has sent a letter to the Department of the Minister of Finance to request a meeting to discuss the issue. A confirmation of the receival of the letter has been sent to Level Extreme.
36.	January 18, 2007	Level Extreme gave an interview to the Canadian national TV network, Radio Canada, for their Atlantic division.
37.	January 19, 2007	On the evening edition of the Telejournal, the national TV network Radio Canada, for their Atlantic edition, has shown the news in regards to the Level Extreme VS Canada Revenue Agency issue. The news had a duration of about 5 minutes which was shown about 20 minutes after the start of the show which has a duration of one hour. It featured an introduction of the issue which has shown various facets of the Universal Thread and some work I was doing on it to offer a nice representation of the worldwide audience, the messages and the community aspect. Then, a fiscalist lawyer was interviewed and a conclusion which came back again to my office where I expressed the feedback of the members such as the frustration expressed by many in regards to being forced to pay a foreign tax. This was followed by the Leave Canada Now aspect of this issue used as a vehicle mechanism to broadcast the information on the issue and to collect the signatures for the petition and comments.
38.	January 31, 2007	Level Extreme receives an email from the Canadian International Minister of Trade, the Honourable David L. Emerson, P.C., M.P. confirming the correspondence sent on November 2, 2006. It confirms they understand our case is still in progress and that he took the liberty to forward the correspondence to the Honourable Carol Skelton, Minister of National Revenue, who is responsible for the Canadian Revenue Agency, and to the Honourable Jim Flaherty, Minister of Finance, who is responsible for tax policy relating to the Excise Tax Act.
39.	February 8, 2007	Level Extreme receives an email from Patrick T. Byrne, on behalf of the Minister of Finance, the Honourable James M. Flaherty, in response to the correspondence sent on January 16, 2007. It was written that as the CRA falls within the jurisdiction of the Minister of National Revenue, the Honourable Carol Skelton, he has forwarded a copy of the correspondence to her office.
40.	March 14, 2007	Level Extreme announces that it ceases all operations in the appeal case.
41.	March 14, 2007	On an extraordinary coincidence, one hour before the deadline to submit the official appeal request, Level Extreme receives a phone call from a representative of the Canada Revenue Agency confirming that the new Canadian budget for 2007 is proposing the removal of the international taxation on the Intangible Personal Property. This proposal, if accepted, would then be retroactive. The proposal would then allow Canadian Internet entrepreneurs to operate as it should have been since the debut of e-commerce, which means without being forced to tax the non residents. Following such a news, Level Extreme then decides to proceed on the official appeal request.
42.	August 16, 2007	937 days later, Level Extreme is then able to remove the international taxation on its Web site. During the last few days, the legal representative of the Canada Revenue Agency has confirmed Level Extreme that there wouldn't be any need to proceed in court as they are proposing to reimburse Level Extreme to related paid amounts on the required amount as expressed on the March 4th, 2005 letter, as well as the related interests and the cancellation of the requested unpaid money. The Universal Thread is then able to operate in a tax free world for its international customers. A new ruling has been requested to the Canada GST Ruling Department and it has been confirmed that it has been accepted. Thus, such a ruling would then confirm the zero rated tax supply on such goods & services.