Motion Record - Vol. 2 of 2 (part 3 of 4)

Court File No.: CV 12-9896-OOCL
ONTARIO
SUPERIOR COURT OF JUSTICE
COMMERCIAL LIST
BONNIE CUMMINGS IN HER CAPACITY AS ESTATE EXECUTRIX
OF THE ESTATE OF THE LATE JOHN CUMMINGS
Applicant
-andPEOPLEDGE HR SERVICES INC., WINSTON PARK FINANCIAL SERVICES LTD., CMC
FRASER LTD., 1624452 ONTARIO LIMITED
Respondents
MOTION RECORD
(returnable February 16,2016)
(Volume 2 of 2)
February 10, 2016
CASSELS BROOK & BLACKWELL LLP
2100 Scotia Plaza
40 King Street West
Toronto, ON MSH 3C2
Joseph J. Bellissimo LSUC #46555IZ
Tel: 416.860.6572
Fax: 416.642.7150
[email protected]
Lawyers for BDO Canada Limited,
in its capacity as Receiver of the Respondent
Companies
TO: THE ATTACHED SERVICE LIST
Legal*22117444.1
SERVICE LIST (Updated as at February 9,2016)
CASSELS BROCK & BLACKWELL LLP
2100 Scotia Plaza
40 King Street West
Toronto, ON MSH 2C1
Joseph Bellissimo
Tel:
Fax:
416.860.6572
416.642.7150
[email protected]
Lawyersfor the Receiver BDD Canada
Limited
STEPHEN WALTERS PROFESSIONAL
CORPORATION
6509B Mississauga Road
Mississauga, ON LSN lA6
Stephen Walters
Tel: 905.826.0651
Fax: 905.826.3001
[email protected]
SPEIGEL NICHOLS FOX LLP
30 Eglinton Avenue West, Suite 400
M1sslssauga, Ontario LSR 3E7
Jeffrey Tighe
Tel:
Fax:
905.366.9700
905.366.9707
[email protected]
Lawyersfor Bonnie Cummings
[email protected]
BONNIE CUNNINGS
MARK KING
Mark King
[email protected]
MURRELL HEALTH SERVICES iNC.
Dr. Frederick
Murrell
[email protected]
CANADA REVENUE AGENCY
Hamilton Tax Services Office
P. ~. BOX 222
55 Bay Street North
Hamilton, ON L8N 3E1
Brian Clements
Tel: 905.572.4426
Fax: 905.570.8248
[email protected]
DEPARTMENT OF JiJSTICE CANAllA
130 King Street West
Toronto, ON MSX 1K6
Kevin Dias
Tel:
Fax:
[email protected]
[email protected]
HER MAJESTY THE QUEEN IN RIGHT
OF THE PROVINCE OF ONTARIO AS
REPRESENTED BY THE MINISTER OF
FINANCE
Revenue Collections Branch, Insolvency Unit
PO Box 620 33 King Street West,6 Floor
Oshawa, ON L1H 8H5
OFFICE OF THE SUPERINTENDENT
OF BANKRUPTCY CANADA
Federal Building
55 Bay Street North,9t"Floor
Legal`22063334.1
416.973.6373
416.973.0810
Stefan Miskovsky
Tel:
1 (877)376.9902
(toll free)
[email protected]
-2 Hamilton, ON L8R 3P7
DELL FINANCIAL SERVICES CANADA
Sharissa Ellyn
Tel:
LIMITED
Senior Legal Counsel
sharissa ellyn a dell.com
George
Benchetrit
Tel:
Fax:
416.758.2289
155 Gordon Baker Road, Suite 501
North York, ON M2H 3N5
CHAITONS LLP
5000 Yonge Street, 10th Floor, Toronto,
416.218.1141
416.218.1841
[email protected]
Cariada, M2N 7E9
Lawyersfor Bank ofMontreal
BANK OF MONTREAL
.JOIlri QU1gIey
,[email protected]
MCCARTHY TETRAULT
Bureau 2500
1000 rue De La Gauchetiere QUEST
Montreal, QC H3B OA2
Alain N. Tardif
Tel: 514.397.4274
Fax: 514.875.6246
atard~t'~,~,00a~thy.ca
D. J. Miller
Tel: 416.304.0559
Fax: 416.304.1313
djmilter@tgt'.ca
Steven Weisz
Tel:
Fax:
Lawyersfog FiftyOne
THORNTON GROUT FINNIGAN
lU0 Wellington Street West, Suite 3200
P.O. Box 329
Toronto, ON MSK 1
LawyeNsfor Activpay~~oll
BLAKE,CASSELS & GRAYDON LLP
199 Bay Street
Suite 4000, Commerce Court West
Toronto ON MSL lA9
416.863.2616
416.863.2653
[email protected]
Matthew Kanter
Tel:
LABATT BREWERIES OF CANADA
LLP
Clare Smith
clare.smith cr labatt.com
DALE & LESSMANN LLP
l 81 University Avenue, Suite 2100, Toronto,
Ontario, Canada MSH 3M7
Garth Dingwall
Tel:
Fax:
Lawyersfor Labatt Breweries ofCanada LLP
Lawyers or Fronius Canada Ltd
Legal'22063334.1
416.863.5825
[email protected]
416.369.7881
416.863.1009
[email protected]
-3-
MCCARTHY TETRAULT LLP
Toronto Dominion Bank Tower, Suite 5300
Toronto ON MSK lE6
Geoff R. Hall
Tel:
Fax:
416.601.7856
416.868.0673
ghall n mccarthy.ca
Lawyersfor PMC-Sierra Ltd. and
PMC-Sierra US Inc.
HOUSING SERVICES CORPORATION
390 Bay Street, Suite 710
Toronto, ON MSH 2Y2
Howie Wong
General Counsel
BLAKE,CASSELS & GRAYDON LLP
199 Bay Street
Suite 4000, Commerce Court West
Toronto ON MSL lA9
Pamela Huff
Tel:
416.594.9325 ext. 252
hwong~hscorp.ca
Tel:
Fax:
416.863.2958
416.863.2653
[email protected]_
Lawyersfor Celergo LLC
GREEN GERMANN SAKRAN
411 Guelph Line,
Burlington ON L7R 3Y3
Karmel Sakran
Tel: 905.639.1222
[email protected]
G.F. Camelino
Tel:
Fax:
Lawyersfor At~^idge Transportation
MCLEAN & KERR LLP
Barristers and Solicitors
130 Adelaide Street West, Sulte 2800
Toronto, ON MSH 3P5
416-369-6621
416-366-8571
[email protected]
Lawyersfor Burloak No. 1 Investment Limited
Partnership
Burloak No. 1 Investment Limited
Partnership
CARLYLE &PETERSON LAWYERS
LLP
216-700 Richmond Street
London, ON N6A SC7
[email protected]
Laird French
Tel: 519.432.0632
Fax: 519.432.0634
([email protected]
Uavici Riding
Tel: 780.482.9200
Fax: 780.482.9100
[email protected]
Lawyersfor Dasco Data Products Limited
MCLENNAN ROSS LLP
600 West Chambers
12220 Stony Plain Road
Edmonton, AB TSN 3Y4
Legal`22063334.1
-4 Lawyersfor The Hamlet ofCambridge Bay
MIDDLEBROOK HOLDINGS INC.
5 Classic Drive
Brampton, ON L6Y SG9
Doug
Middlebrook
ROBARTS GRAPHIC INC.
7765 Tranmere Drive, Suite 2
Mississauga, ON LSS 1V5
Tim Roberts
DATALOGIC SOLUTIONS LTD.
16-20 Morden Road, 2"d Floor
South Wimbleton
London S W 19 3BN England
United Kingdom
Sophie
Tel:
Duckworth
[email protected]
HIGH LINE CORPORATION
145 Renfrew Drive, Suite 210
Markham, ON L3R 9R6
Jackie Johnstone
Tel:
Fax:
BLUEPOINT VALUATIONS INC.
4145 North Service Road, Suite 200
Burlington, ON L7Z 6A3
Brad Borkwood
GRAND &TOY LTD.
200 Aviva Park Drive
Vaughan, ON L4L 9C7
Nazeen Daya
BLUE-PENCIL INFORMATION
SECURITY
761 Redwood Square
Oakville, ON L6L 6R6
Dragica Medeiros Tel:
Fax:
J3C WERX
6371 Chapman Court
Mississauga, ON LSV 1J2
Julie Chagger
TEMPEST GLOBAL TELECOM
3228 South Service Road, Suite 106
Burlington, ON L7N 3H8
Val Turner
PUROLATOR INC.
5995 Avebury Road,3rd Floor
Mississauga, ON LSR 3T8
Ortie Nesci
Legal"22063334.1
Tel:
Fax:
416.407.4557
1.888.310.4923
[email protected]
Tel:
Fax:
905.678.0110
906.678.9236
[email protected]
44.203.327.0460
905.940.8777
905.940.8770
[email protected]
Tel:
Fax:
905.315.6844
1.866.387.0286
[email protected]
Tel:
Fax:
416.401.6355
905.264.7475
[email protected]
905.847.2583 x 225
905.847.7431
[email protected]
Tel:
905.997.7345/416.648.4360
[email protected]
Tel:
905.332.3863
[email protected]
Tel:
1866.313.5347 ext. 64742
[email protected]
-5 -
NORTEK SOLUTIONS INC.
9 Oakview Place
Uxbridge, ON L9P 1R4
Linda Woolley
MICHAEL BARRY
24 Brookhurst Crescent
Waterdown, ON LOR 2H3
Michael Barry
905.852.3843
1.800.671.3843
[email protected]
Tel: 905.690.0256
mlbarry~sympatico.ca
[email protected]
JAGGU SAH
BORDEN LADNER GERVAIS LLP
Scotia Plaza
40 King Street West
Toronto, ON MSH 3Y4
Tel:
Fax:
Cheryl Woodin
Tel:
Fax:
416.367.6270
416.361.7336
[email protected]
Lawyersfor Berkley Canada Inc.
Together with former Customers of Peopledge HR Services Inc. having filed Eligible Claims
Legal"22063334.1
Legal"22111727.1
Cow~t File No.: CV 12-9896-OOCL
ONTARIO
SUPERIOR COURT OF JUSTICE
COMMERCIAL LIST
BONNIE CUMMINGS IN HER CAPACITY AS ESTATE EXECUTRIX
OF THE ESTATE OF THE LATE JOHN CUMMINGS
Applicant
-andPEOPLEDGE HR SERVICES INC., WINSTON PARK FINANCIAL SERVICES LTD., CMC
FRASER LTD., 1624452 ONTARIO LIMITED
Respondents
MOTION RECORD
(returnable February 16, 2016)
(Volumew~ of 2)
INDEX
Tab
Document
1.
Notice of Motion
A.
2.
Draft Form of Order
Page X10.
1-4
5-12
Receiver's Sixth Report dated February 10, 2016
13-47
A.
Order of the Honourable Mr. Justice Newbould dated October
29, 2012
48-63
B.
Second Report to the Court dated December 3, 2012 (without
the Appendices thereto)
64-103
C.
Order of the Honourable Mr. Justice Campbell dated
December 10, 2012
104-107
D.
Third Report to the Court dated February 15, 2013 (without
the Appendices thereto)
108-116
E.
Fourth Report to the Court dated April 5, 2013 together with
its Supplement to Fourth Report dated May 1, 2013 (without
the Appendices thereto)
117-163
F.
Order ofthe Honourable Mr. Justice Newbould dated May 15,
2013
164-179
-~Endorsement of Mr. Justice Newbould dated May 15, 2013
180-194
Fifth Report of the Receiver dated November 3, 2014 and
Supplement to the Fifth Report of the Receiver dated
December 8, 2014(without the Appendices thereto)
195-215
Customer Deposit Claims Registry
216-217
J.
General Claims Registry
K.
Notice of Revision and Disallowance dated February 19, 20 l 5
issued to Dell Financial Services Canada Limited
L.
Letter to Canada Revenue Agency dated November 26, 2013
226
M.
Summary of employee claims
228
N.
Report on Phase 1 Forensic Investigation
229-299
O.
Reasons for Judgment of the Honourable Mr. Justice Pattillo
dated July 3, 2015
300-311
P.
Receiver's R&D Statement for the period ending February 5,
2016
312
Q•
Receiver's Final Estimate of Distributions to Customers and
Creditors
313
218
219-225
3.
Affidavit of Eugene Migus sworn February 5, 2016, with
Exhibits thereto
314-383
4.
Affidavit of Marc Mercier sworn February 9,2016, with
Exhibits thereto
384-436
5.
Blackline of draft form of order against Commercial List
model Receiver Discharge Order
437-445
Legal•22075170.1
~~
Legal"22111727.1
~~
Court File No. CV 12-9896-OOCL
ONTARIO
SUPERIOR COURT OF JUSTICE
COIVIMERCIAL LIST
BONNIE CUA~IlVIINGS IN HER CAPACITY AS ESTATE EXECUTRIX
OF THE ESTATE OF THE LATE JOHN CUNIIVIINGS
Applicant
~~
PEOPLEDGE HR SERVICES INC., WINSTON PARK FINANCIAL SERVICES LTD.,
CMC FRASER LTD.,1624452 ONTARIO LIMITED
Respondents
NOTICE OF REVISION OR DISALLOWANCE
Name and Address of Claimant:
Dell Financial Services Canada Limited
155 Gordon Baker Road, Suite 501
Toronto ON M2H 3NS
Attention: Legal Department(Sharissa Ellyn and Caroline Kennedy)
Pursuant to the Order of the Honourable Mr. Justice Campbell dated February 22, 2013 and the
Order of the Honourable Mr. Justice Newbould dated May 9, 2013, BDO Canada Limited, in its
capacity as the court-appointed receiver (the "Receiver"), without security, of all of the assets,
undertakings and properties of Peopledge HR Services Inc., Winston Park Financial Services
Ltd., CMC Fraser Ltd., and 1624452 Ontario Limited (collectively the "Respondent
Companies") hereby gives you notice that it has reviewed your Proof of Claim and has revised
~r rejected your Claim as follows:
Reference No. 83920150219
l egal'13810674.
-2US Customer General Claim as
Canadian
Proof of Claim
Accepted($CDN)
Customer Deposit Deposit
as Submitted
Claim as
($CDN or $US) Claim as
Unsecured
Secured
Accepted
Accepted
($US)
($CDN)
Total Claim
$CDN69,312.01
$56,853.86
$CDN415.73
$0.00
$CDN69,727.74
$56,853.86
Reasonfor the revision or disallowance:
A. Dell filed a proof of claim (the "Claim") for an unsecured claim of $415.73 and a
secured claim of $69,312.01.
B. In or around March 2013, the Receiver advised Dell that, based on the materials filed
with the Claim,(i) no supporting documentation had been provided with respect to Dell's
claim for $415.73; (ii) the Receiver disagreed with how Dell calculated the amounts
owing under its lease with Peopledge; and (iii) Dell's lease documentation did not create
a security interest against Peopledge in favour of Dell and, subject to Dell providing
evidence of a grant of security interest from Peopledge to Dell, any provable amounts
owing would be deemed unsecured. No response to this request has been received.
C. The Receiver has attempted to make contact with Dell at the email addresses and
telephone number provided on the Claim. However, no response has been received and it
appears that the designated contacts on the Claim no longer work at Dell. Consequently,
the Receiver sent letters on September 19, 2014, October 21, 2014 and January 21, 2015
to the address set out in the Claim requesting that an alternative contact from the legal
department respond to the Receiver's requests regarding the Claim. No response has
been received.
D. On the basis of the materials filed with the Claim, the Receiver has determined the
following:
a. No particulars have been provided with respect to the unsecured claim of $415.73
and such claim is disallowed in full;
Dell has claimed the amount of $69,312.01 which is equal to the acquisition cost
of the leased equipment. Pursuant to Section 14 of the lease agreement, Dell is
entitled to terminate the lease and require Peopledge to pay an amount equal to
the sum of (i) the present value (calculated using a discount rate of 4% per
annum) of all unpaid Rental Payments to the end of the Lease Term and the
Option Price as at the end of the Lease Term and (ii) all other amounts due under
the lease.
-3 Using the following, the Receiver has determined the amount payable under the
lease agreement is $56,853.86.
Rental Payment: $1,992.82
Remaining Term: 30 months
Option Price: $1.00
Other amounts: none claimed
Effective Monthly Rate:
Monthly Rate =(l+annual rate)^(1/12)-1
Monthly Rate =(1+.04)^(1/12)-1
Monthly Rate = .003274(or .3274%)
Present Value Calculation:
PV =Payment Amount* (1-(l+interest rate)^-(# of Payments /interest rate)
PV = 1.992.82 *(1-(1+.003274)^-30!.003274)
PV = $56,853.86
c. No evidence of the granting of a security interest by Peopledge in favour of Dell
has been provided with respect to the secured claim of $69,312.01 and therefore
Dell's claim as a secured creditor is disallowed and such claim is accepted as an
unsecured claim (revised by the Receiver to be $56,853.86 as above).
If you do not agree with this Notice of Revision or Disallowance please take notice of the
following:
1. If you intend to dispute the Notice of Revision or Disallowance, you must, on the day which
is fifteen Business Days after the date of this Notice of Revision or Disallowance (being
March 12, 2015) or such later date as the Receiver agrees to in writing or the Court may
order, deliver a Notice of Dispute by facsimile transmission, electronic mail, courier,
personal delivery or prepaid mail to the address indicated herein such that it is actually
received by the Receiver by such date. The form of Notice of Dispute is attached to this
Notice of Revision or Disallowance.
-42. If you do not deliver a Notice of Dispute, your Claim shall be deemed to be as set out in this
Notice of Revision or Disallowance.
Addressfor Delivery ofDispute Notices:
BDO Canada Limited
1 City Centre Drive, Suite 1040
Mississauga, ON LSB 1M2
Canada
Attention: Peter Naumis
Fax: (905)615-1333
Email: [email protected]
IF YOU FAIL TO TAKE ACTION WITHIN THE PRESCRIBED TIME PERIOD,THIS
NOTICE OF REVISION OR DISALLOWANCE WILL BE BINDING UPON YOU.
Dated at Mississauga, Ontario, this 19t1
'day of February, 2015.
BDO Canada Limited, in its capacity as Court-Appointed Receiver of the Respondent
Compan'
Per:
Encl.
Court File No. CV 12-9896-OOCL
ONTARIO
SUPERIOR COURT OF JUSTICE
CONIlVIERCIAL LIST
BONNIE CUMIVIINGS IN HER CAPACITY AS ESTATE EXECUTRIX
OF THE ESTATE OF THE LATE JOHN CUMNIINGS
Applicant
- and PEOPLEDGE HR.SERVICES INC., WINSTON PARK FINANCIAL SERVICES LTD.,
CMC FRASER LTD.,1624452 ONTARIO LIMITED
Respondents
NOTICE OF DISPUTE
Pursuant to the Order of the Honourable Mr. Justice Campbell dated February 22, 2013 and the
Order of the Honourable Mr. Justice Newbould dated May 9, 2013, the undersigned hereby give
you notice of our intention to dispute the Notice of Revision or Disallowance bearing Reference
Number 83920150219 and dated February 19, 2015 issued by BDO Canada Limited, in its
capacity as the court-appointed receiver (the "Receiver"), without security, of all of the assets,
undertakings and properties of Peopledge HR Services Inc. and each of Winston Park Financial
Services Ltd., CMC Fraser Ltd., and 1624452 Ontario Limited.
Narne of Clnimnnt:
Reference No.:
Legal*13810674.1
-2 Proof of Claim
Canadian
US Customer General Claim as
as Submitted
Customer Deposit Deposit
Accepted($CDN)
($CDN or $US) Claim as
Claim as
Unsecured
Secured
Accepted($CDN) Accepted
($US)
Total Claim
Reasons for Dispute (attach additional sheet and copies of all supporting documentation if
necessary):
Signature of Clairrcant or authorized representative of the Claimant:
Dnte:
(Please print name):
Telephone Number:(
)
Facsimile Number:(
)
Email Address:
-3 Full Mailing Address:
THIS FORM AND SUPPORTING DOCUMENTATION MUST BE RETURNED BY
FACSIMILE TRANSMISSION, ELECTRONIC MAIL, COURIER, PERSONAL
SERVICE OR PREPAID MAIL TO THE ADDRESS INDICATED BELOW AND TO BE
RECEIVED BY THE RECEIVER ON THE DAY WHICH IS FIFTEEN BUSINESS
DAYS AFTER THE DATE OF THE NOTICE OF REVISION OR DISALLOWANCE,
OR SUCH LATER DATE AS THE RECEIVER AGREES TO IN WRITING OR AS MAY
BE ORDERED BY THE COURT.
Addressfor Delivery ofDispute Notices:
BDO Canada Limited
1 City Centre Drive, Suite 1040
Mississauga, ON L5B 1M2
Canada
Attention: Peter Naumis
Fax: (905)615-1333
Email: [email protected]
~~
Legal'22111727.1
~~
Tel: 905 615 8787
Fax:905 615 1333
www.bdo.ca
e,,,,,
BDO Canada Limited
1 City Centre Drive, Suite 1040
Mississauga ON L58 1M2 Canada
VIA FACSIMILE: 1 (905) 308 - 8802
November 26, 2013
Canada Revenue Agency
P.O. Box 2220
55 Bay Street North
Hamilton, Ontario
L8N 3E1
Attention: Brian Clements
RE:
In the matter of the Receivership of Peopledge HR Services Inc. ("Peopl
edge"),
Winston Park Financial Services Ltd., CMC Fraser Ltd., and 162445
2 Ontario Limited
(collectively the "Respondent Companies")
Pursuant to the Order of the Honourable Mr. Justice Campbell dated Februar
y 22, 2013 and the
Order of the Honourable Mr. Justice Newbould dated May 9, 2013, BDO
Canada Limited, in its
capacity as the court-appointed receiver (the "Receiver"), hereby gives
you notice that it has
reviewed the following claims submitted by Canada Revenue Agency ("CRA"
) in connection with
Harmonized Sales Tax ("HST") arrears attributed to Peopledge's account with
CRA:
•
a claim dated January 18, 2013 for HST arrears of $16,591.64 (where
the sum of
$16,591.64 shall be called the "Original Claim");
•
an amended claim dated April 18, 2013 for HST arrears of $44,745
.03 (where the
increased claim amount of $28,153.39 shall be called the "Amended Claim").
The following are the facts before the Receiver:
1. a Claims Bar Date of 5 p.m. January 18, 2013 was established
pursuant to the Claims
Process Order of the Honourable Mr. Justice Campbell dated Decembe
r 10, 2012 (the
"Claims Process Order"), on notice to CRA;
2. in accordance with the Claims Process Order, a Claims Package was
mailed to the CRA on
December 12, 2013;
3. the Original Claim was received by the Receiver on January 18, 2013 prior
to 5:00 p.m.
(being the Claims Bar Date) in accordance with the Claims Process Order;
4. the Amended Claim was filed on April 18, 2013 subsequent to the Claims
Bar Date;
5. CRA advises the Receiver the increase in the quantum of the Original
Claim is a result of
an internal audit of Peopledge's records and account with CRA;
6. there is no evidence before the Receiver which suggests the audit
could not have been
conducted prior to the Claims Bar Date;
7. there is no evidence before the Receiver that the Amended Claim could
not have been
submitted prior to the Claims Bar Date; and
8. admittance of the Amended Claim without such evidence may unfairly
prejudice the
rights of other creditors to the Peopledge estate.
As a result of the foregoing, please be advised that, subject to Court approval
, the Receiver
intends to make the following determination of CRA's claims in respect of
HST arrears:
•
the quantum of the Original Claim (being $16,591.64) will be accepted
by the Receiver
as a proven claim in the Peopledge estate;
B00 Canada Limited fs an atfillate of 8D0 Canada LLP. B~0
Canada LLP, a Canadian limtetl Uability partnership, is a member
of BDO internationa4 ifmrted, a UK company ~imrted
by guarantee, and forms part of the international 6D0 network of
independent member frcms.
_~_
•
the quantum of the Amended Claim (being 528,153.39) will be disallowed.
If you intend to dispute the Receiver's proposed assessment of the Amended Claim, please
deliver written notice to the Receiver of your intention to dispute this assessment on or
before December 17. 2013, by facsimile transmission, electronic mail, courier, personal
delivery or prepaid mail to the address indicated below:
BDO Canada Limited
1 City Centre Drive, Suite 1040
Mississauga, ON L56 1M2
Canada
Attention: Peter Naumis
Fax: (905) 615-1333
Email: pnaumisC~bdo.ca
Please note that the Receiver's proposed acceptance of the Original Claim as a proven claim in
the Peopledge estate relates solely to the quantum as claimed by CRA and such nothing herein
shall be construed as being a determination of CRA's standing as a potential secured or priority
claimant.
The Receiver will be seeking direction from the Court in respect of the priority of the Original
Claim as part of its upcoming motion for directions. You will be provided with notice of such
motion, which is currently anticipated to be heard in or around January 2014.
Yours very truly,
BDO CANADA LIMITED
in its capacity as the
court-appointed Receiver
of the property and assets
of Peopledge HR Services Inc.,
Winston Park Financial Services
Ltd., CMC Fraser Ltd., and
1624452 Ontario Ltd.
and not in its personal or
corporat capacity
Per:
fr'
'"
/ t,
Pet Naumis, B. Comm., CIRP
Vice•President
~~
Legal"22111727.1
~~
Employee
Employee A
Employee B
Employee C
Employee D
Employee E
Employee F
Employee G
Employee H
Employee I
Employee)
Employee K
Employee L
Employee M
Employee N
Employee 0
Employee P
Employee Q
Employee R
0.841
0.978
0.532
1.745
1.304
0.479
0.614
0.997
2.140
6.011
7.499
1.570
1.208
3.022
4.718
5.121
4.499
1.419
Years
Employed
1.0
1.0
1.0
2.0
2.0
1.0
1.0
1.0
2.0
6.0
7.0
2.0
2.0
3.0
4.0
5.0
4.0
2.0
Weeks
Eligible
$
$
2,625.28
Total Claim
1,634.62 $ 7,356.59 $
1,826.92
3,837.09
1,211.54
3,241.56
2,153.85
5,089.57
2,307.69
11,708.18
1,153.85
3,548.39
1,250.00
4,312.94
1,288.46
3,447.38
1,480.77
3,536.28
6,230.77
7,495.28
8,615.38
12,246.74
1,615.38
3,372.82
1,365.38
2,936.05
4,384.62
7,990.19
4,538.46
7,362.43
5,961.54
7,513.00
4,730.77
6,358.66
5,315.97
2,576.92
5,721.97
2,010.16
2,030.02
2,935.72
9,400.49
2,394.55
3,062.94
2,158.91
2,055.51
1,264.51
3,631.35
1,757.44
1,570.67
3,605.57
2,823.97
1,551.46
1,627.89
2,739.04
Priority
Amount
under
Receivership
Unsecured portion $ 54,326.92
$ 54,326.92 $ 106,669.10 $ 52,342.18
2,452.74 $
(1,643.68)
(393.05)
781.87
87.43
86.86
562.94
(418.01 }
574.74
(812.41)
1,169.82
142.05
205.29
682.49
554.74
(833.15)
(737.50)
162.12
Vacation Pay Termination
7,005.36 $
7,005.36
-
Commission
3,269.23 $
3,653.85
2,423.08
2,153.85
2,307.69
2,307.69
2,500.00
2,576.92
1,480.77
2,076.92
2,461.54
1,615.38
1,365.38
2,923.08
2,269.23
2,384.62
2,365.38
2,576.92
Wages
$ 42,711.54 $
1,634.62 $
1,826.92
1,211.54
1,076.92
1,153.85
1,153.85
1,250.00
1,288.46
740.38
1,038.46
1,230.77
807.69
682.69
1,461.54
1,134.62
1,192.31
1,182.69
1,288.46
Weekly
Wage
Peopledge HR Services Inc. et al, in receivership
Employee Claims Summary/Register
~~
Legal'22111727.1
~~
let: 116 $b5 0210'
far,; ~ttb EG5 0944
www,t~do.ca
6Db Canada LLP
'123 FrontStr~~t Vv+est., Sifit~ 12411
Foron[o t31J 415J 7hti2 Ca~tetla
~~,ty 7, zaj~:
Bp0 Canada Limited, in its Capacity as Receives of Peopledge HR Services ins:
1 City Centre Drive
Suite 1040
Mississauga, Ontario
Canada L5B 1M2
t3ear Sirs:-.
i'EOPLEDGE }iR SERViCE5 INC:
:.FORENSIC REVI~VY OF USE OF PLOPEEC?GE FUNi}S
Yau have engaged us to trace the use of finds, totaling $2,975,900, withdrawn fram`Peopled~e h1R
Services lnc:'s ("Peop[ed~~"} Corporate Payrott Account ("CPA") and Corporate Business Account
{"CBA") and deposited to bank accounEs owned- by Winston Park Financial Services Ltd. ("WPFS"),
1624452 Ontario Limited {"1 b2 Ontario"); and CMC Fraser Ltd. ("CMC"). V'le understand that; no
funds should have been transferred out of the Peapledge accounts and that the purpose of our
ir~vestig~tion 3s to determine, i~' passible, the uttimake use of khese fu~~ds.
SU~AtuIARY
Qa~ed on ti~~ fin~anciat= nfi~rmatic~n made available to us; we wire able tio,~ dentify certain uses:~f[he
funds deposited to WPFS, 1 b2 bntaria, and CMC which originated from PeQpied~e's CPA, The majority
of funds identified can be segregated as disbursements ~p or on behalf of John Cummings, Bonnie.
Cummings, Fraser Cummins, Cassandra Currimings and Megan Cummings (collectively ttae
"Cummings Family"j. However, there remains certain missing documentation which prevents us from
completing our analysis of the use of funds.
'We were able tp identify $'1,5.58,892 in disbursements made from WPFS 1 b2 Onkario and CMC bank
accounts to or on behalf of the Cummins Family (Sehedu[e 1], as follows.
• $b51,i25 represent payments nn Amex credit cards in the.-names of the various Cummings.
Family members,:
•
$b27;943 represent. payments towards a ~Mfl MasCerCard rvhich~ w~ have been advised by
you, the Receiver, represents various line of credits. in the ~~me of John and: Bonnie
Gurrtrciings;
$298,:(375 was paid in the fcrr~ of cheques issued to Cummins Family members;
BDO Canada limited, in its Capacity as Receiver of Peopted~e HR Services Inc.
Page 2
Juty 7, 2~~9~
s- $25,749 was paid in the form of cheque disbursements to the benefii gf khe Cummings
Family; and
•
$55,000 waspaid by way of bank draft for what appears to be an investment in 8E Resources
Inc.
We have further identified a total of 51,034,204`[Schedut~ 1j ~n disbursements where the use of
fundscannot be identified as fotEows:
• $211,07Q in credit card payments an accounts for which we do not knew who the cardholder
is
•
$551,728 in transfers to other accou~its;
• $258,280 in unidentified cashldraft withdrawals':and'
+
$13,t ~6 in unidentified.cheques,
Okher desbursemenks in the:amount of $bb,677 were further paid in the form of identified cheques
chat appear co he for professional services. We rin not have any supporting details for the payments
nor how they may relate to the business of Peapledge
RECC~MMENC~ATI~NS
Missing disbursement information may allow us to further determine and identify the use of funds
withdrawn from Peopted~e's CPA. Receipt'and review of the missing information, if obtained, may
cause us to change the comments and conclusions contained in this report. It is recommended the
Rece~ve~ ob€ain as much of the oa~kstanding information as possible, including.
• Ct~p es of 4 Perrp~ed~e cheques identified by the R~~eiver as issued ~o WPBS, 162 ~ntaria car
CMC;
o
Cheque~748 in the amount of $i(}O,t}Of}
o
Cheque# 873 in khe amount of 5100,000;
f~
Cheque# X323 in the arnaunt Qf $140,OOC1; end
r~
Chequetf 956 in the arnQunt cif 5100,Qd0
• CMC Fraser Limited - BMO Bank ref Montreal business chequing accour~k 6t 0478 1047-4b6
;cancelled cheque # 1 t72 ;
+ 'Details,. including .the name of the account holder and the use of funds for the fallowing
transfer accounts:
r
BDQ Canada Limited, in iks Capacity as Receiver of Peoptedge NR Services Inc.
Page;3
July 7, 2414
o
Account ft 3858-3418-41b 0478
Account# 3858-$036-455 0478
Attount # 3b74-8856-014
~►
7ransiC ac~ou~7t ~ 3b75-8331-747 detailed transaction report for the period January 15 200A
to January 15 2010;
~; i"rans~t account # 3677-7343.357 c(etaited transaction report ft~r the period February 1, 20t}8'
to Qctober3l; 2008;
} AAAEx Monthly Credik Card Skat~rttents for John Curtimings (Membership.# 3733-9412ZZ-72{7Q4}
for the period ~f December 20i1 t4 May 2012;
CfBC V1sa Monkhty Credit Card Statements for the period of May'2007 to January 2t}D9;
•
Citifin k2etait Monthly Skatements for the month of June 20 7;
•
Home Depot Monthly Statements for the period of May 2007 co July 2010;
«
MBNA h4asterCard Monkhty Stakements for the period of May 2Q~17 to .tune 2007;
• PCFMC Monthly Statements for the period of May 2007 to June 2{?a7; ar~d
•
Royal Bank Visa Mc~nthty Credit Card. Statements'for the perit~~ of May,Z.0(~7 to March 2Q~9,
Reccip~ and revS~w of the mis~in~ informatiion will al~nw us ko further identify the use of funds end
may cause us taat~tend the ec~mments and conclusions contained in this report,
BACKGR~ITN[?
Peoptecige was. a provider of payroll prt~cessin~,: human r~5ources and benefits services. It is a
privatetyheld Ontario corporation an~i was incarpo~rated on December 1 ~; 2Qp6, W~ understand khat
the lake Mr. John Cummings manages! the operations Qf Peoptedge and was its sole director until his.
death on May 30, 2{112. WPES, 162 Ontario and CMC were related corpoeate entities that.. were.
managedlawn~tl by the late Mr, Cummiri~s.
SGC3PE OF Ot1R REY3E'W
fn coit~pketing this assignirsent, we reviewed and reEied upon the fnllnwing information:
•
butsourcir►g Canadian Payra~ll Peapled~e cancelled cheques wrttten to WPFS, 162 Ontario and`
CMC for the period of May 20fl7 to February 2E}92;
BDO Car,ad~ Limited, in its rapacity as Receiver of Peapledge HR Services Inc.
Page_4
July 7, 21.4
Winston Park Financial Services Ltd. - TD Canada TrusC business chequing account #0245-52{l8867 monkhty statements and cancelled cheques for the period Juty 2009 to May 2012;
•
1624452 Ontario Limited - BMO Bank of Montreal business bank account#3858 1023-377 mont3~fiy
statements and cancelled cheques for the period. June 2006 to May 2012;
•
CMG eraser Limited - Bh1a Bank of Montreal business chequin~ account f~ 0478 1047-~b6 mar~thly
statements and cancelled cheques for the period July 2004 to November 2012;
•
GMC Fraser Limited - BMQ Batik of Montreal USD business bank account #3249 4798-62~ mbn#hly
statements and cancelled cheques for zhe period May 2011 to May 2012,
Transit .account..# 3675-8311-747 detailed transaction report for khe period February Z(1~8 to
January 2012;
•
Transit account /~ 3b77-7343-357 detaiCed transaction report for the p~t~iod May ZOQb to January
2012; and.
•
AMEX Monthly Credit Card Statements prepared for John Cummings (Membership .# 3733.941222•
72004](nr fihe period of May ZO(}7 to November 2g11
RES~i.7S 4F OUR: REVIEW
We have traced funds withdrawn f[om the accounts of Peoptedge and deposited to accounts in tFie
narr7e of WPFS, 162 Ontario, and CMC to cieCermine the use of the transferred funds: Based on tlae
information available to us,; our analysis generally covers the period May 2007 until Mr, Cuttmin~s
passing in May X09 2.
Sc~urte of~un~1s
We have traded $2,975 9UO in funds from P~apled~e's accounts to deposits to WPF5, 162 Ontario and
CMC's accounts during.the period [Sched~te 4], The funds were predominately in the form of cheques.
drawn on the Peipledge accounts: Of the $2,975,90D withdrawn. from Peopledge, $1,600,000' was
~ri~inatty deposited to WPBS, 51,365,900 to '1.62 Ontario and $'14,00 was deposited to GMC (lJS:
:Account) directly ire the form ref .cheques and wire transfers [Schedule 5a].
The fnitial deposiks were m4vsd thr~ou~h a subsequent series of transfers and cheques amongst the
'WPFS, 162 C3ntarin and CMC accounts. 1n addition; ~ tcta! of $723,~29'was transferred back to
BD4 Canada Limited, in its Capacity as ~teceiver cif P~opledge HR Services #nc,
Pale 5
July 7, 2Q14`
Peopted~e resulCin~, in a revised r~et disbtarsement of -funds from Peapled~e accounts bf
'$2,251,471, The breakdown of the $2,25~f,971 is shown an Schedule 5a.
Other Deposits.
In addition. to kha funds deposited from Peopledge, the CMC, WPFS and 1:6~ (3n~ari~ accounts
cpntained deposits from other sources totaling $5 42,491 [Schedule 6a]..
1 b24452 Ontario
Deposits totaling $93,959 from sources other than Peaptedge were.made to 1b2 Ontario's account
jSchedule ba];
V+le are unable to spec ficat~y identify-the source df fhe other deposies, We nate~ thaC the ~nider~tified
-cash/cheque deposits consist of branch and ABM deposits, therefore the deposit detail cannot be
traced as they were .likely cash deposits. There are also two transf~t's from unknown accounts
including one for $129,070 from an investor tine account in the name of 162 t?ntaria aid a second
for $3,p0{~ from ~ "Personal" account.
CMC Fraser Lt~f.
DEpos is totaling $48,Q25 from sources other Chart Peopisdge were deppsit~d to CMCs account
[Schedule 6a~,.
:Note that the unidentified cashlcheque deposits consist of branch end ABM deposits, therefore-the
deposit detail cannot. be traced as they-were likely cash deposits.
A detailed analysis of all accqunt ~3epasits anti support can be fecund in Schedules 5a to 6c.
Use z~f Funds
On Schedule 4, we have summarized the :disbursements from. the tb2 Ontario, CAC and WPB'S
accounts which total $2,b7b,_t?11. We set out bei~w details of dsburseriierzts by account:
~. .
-,
BD(? Canada Limited. in its Capacity as Receiuer of Peapted~e HR:Services inct
Page b J«ty 7, 2Q34
162q~5~ Untario Ctrl.
7'he Et~tat funds disbursed in the period were $~,549,^I90 [Schetlute 4~. The majority of wikhdrawa4s
rekate to ecedit card payments in the amount of $53(3,302; transfers to ather accounts in the arnaunt
~f S55i,7Z8 and cheque payments in the amount of 5318,13 .
Credit card payments totatlin~ 553f1,3fl2 were made using 162 Ontario funds, The tretl t card
payrnen~s ~r~ dekaiEed in Schedule 7a aid ~o~►s st mai~~~y of AMEX Cr~d~t Card and 61v~fl N[ast~r~arti
payments. Please see our more deta'sled analysis of these payments under the heading "Credit Card
Payn}~~tfis" b~te~w.
The account transfers consist ref €our diff'er~nt atcounis. N/e tibtatned transaction details for account
~l 3675-8311-747 t1478 grad accaunk ~ 3 77-73A3-,35? 3€ 77 and noted that. these accounts were
subse~uentEy cleared wiCh a zero bata~ce ~~maxr~ing at[7ecemb~r 2Q1 Z jAppendace~ B Fi ~J. -You h~~e
advised us thaE transacti~rns dated December 3, 2012 anti C~ecemb~r 4, 2012 rept~~rted in Appendix C,
accaunE~ 3675.831 i -~47, evidences securities redeemed and recovered by ttie Receiver tocatin~
~70,b3~. We could scat identify the remaining use of funds from account # 3675-83.1 1-747 0478 and
~ccour~t !T ~b77-'7343-357 3677 since we lacked details raf the payee.
charackerized these transfers as "Balance Adjustments",
The report provided,
4Ve do not knew what "Balance
Ad~usCments" refers t~.
We also identified cheques payable t~ various me~l~ers of the C mra~ ngs gamily including Cahn-:and
~ortni~ Cummings [Sc~aedu~e 2dj. /e note the. fo[t~w6n~ indivitiu~is received ch~que~' from 162
~?ntarita totaling $282,075;
_
~onnae Cuinmirags - ~~5,4aQ
s
Jt~hn Curr~mn~s - $229,500.
AAan} Luau Cummings - 57,075
~
Ii+l~gan Cutrtngs - S1(}t~
We have also obser~red a number of other cheque withdra~iats totaling $13,129 that wr~u[d appear to
be p~rs~na~ expenditures of the Cummins ~~rnity .[Schedule 2d].
BD{} Canada Limited, in its Capaciky as Receiver of Pevptedge NR Services Inc.
Pale 7
Juty 7, 2014;
The cash/cheque withdrawals far which we are unable to adentify the payee ~otat $144,816, These
'payments are comprised of unidentified draft payments of $52,778, unidentified-:cash withdrawals
of $86,800 and unidentified debit memos and U.S. cash withdrawals of $1,693 and $3,545,
respectively [Schedule 3f]. Without abkainin~ the supporting detail for these paymenks, if available,
we aye nat able to determine the ultimate use of these funds.
CMC Fraser Ltd:'..
Ot the $1,070,759 withdrawn fror,7 the CMC Canadian iiottar account,credik card payrr~ents amounCed
to S8b5,843 [Schedule 4]. Please refer to the commer~t~ry under "Credit Card Payments" bekow for
a detaiked discussion of these payments.
`Cheque disbursements in the amount of $73,363 include a cheque to Cameron Cummings for $~ 6,000,
a "personal disbursement to Honda Financial Services" of $1,32Q, ar~d a cheque tc~ Burlington Lawn
~f 512,340 [Schedule 2d]. The remaining disbursements of $43,743 cor►si$t of what appear ~~ be
mainly professional services [Schedule 2d] We do not have any supporting details fir-the payments'.
nar how they may relate to the business of Peopledge.
A further $71,075 represents;cash cheque, yv thdrawals ($52,713] and ~anat~ian drafk withdrawals
($15,4 5)for which we are unable to identify khe payee [Schedule 3d~:.
Finally there-are "two bank drafts totaUir~g $55;{?OQ that appear to be`issued from CMC'~raser Ltd. fc~`r
an investment in E3E Resources [Schedule 2g], We have assumed that this. represents a personal.
:investment of the Cummings since it is unclear how an investment of .this nature would r~fate t~ the
business of Peopled~e.
CMC Fraser Ltd. - US Acco~rnt
We {gave reviewed ttte statements with respect ~n the AMC USD business acc~sunk and note very
minimal activity. The 510,~Qf~ Pe~pled~e: deposit; is withdrawn from the account. in the form of
cheque and cash v~ithdrawaEs ~'or which we are unable to identify the payee,j5.thedute 3f].
w
Bp0 Canada Limited, in its Capacity as Receiver of Peopledge HR Services Inc.
Page 8
July 7, 2014
VJPF'S,
Of the total" net depasits of` $162;252, d~sburserr~~nts of $45,542 were made ~Schedute 4]. The
withdrawals are comprised of a Car7adian draft. of'$45,015 and bank fees of $527, We are: unable to
determine the payee for the Canadian draft..
Nate that. as of May 31, 2012 the 1~lPFS bank _account toad a balance ofi S1 ib,710 (Schedule 4]. It is
our understanding that you, the Receiver°wrote to khe bank and realized on these funds upon ya~tr
appointment,
Credit Card !'ayments
We have identified numerous credit card payments made from the 1b2 Ontario and CMC accounts
totalling $1,:396,145 [Schedule 4J. We have detailed the various credrt cards paid on Schedule 7a.
AMEX:Credit Card
We have been able to verify through AMEX Credit. Card statements that. a #,ata1 of $974,444 in
payments on account were made #n the per od May 2bC~7 to May 2(312 [Schedule Zb]. This amount is
made: up of $657,131 in credit card payments paid by t6Z Ontario and Gr!AC, and a further $317,312
in payments that were made to khe At~iE3{ Credit Card from an unknown ~ouCce.
We r~aee a rrtajority of AMEX ~rei~it card charges are by Cummins 'amity members (baseri an yard
holder informafion) which total $935,52t~ [5~hedule 2b]. Cummings Family card holders include: Jahn
Cummins, Bonnie Cummings, Fraser Cummins, Cassandra Cummings, and A+le~an Cummins. There
are also- charges in the amount of $10,721 consisting of charges by J~r~t~ifer Nu~hes; wha we
understand to be a former empiayee of Pgoptedge, and. ether account charges, The other account,
charges incEud~ interest, arinuat feest and finance charges.
BM(3 MasterCard
~~yments of $527,943 were made a~ain~t a BJvI~? IViaster~ard using 162 Ontario end C1+AC funds:
.[Schedule 7a]. it is our understanding through discussin» with you, the Receiver that the $527,9 3;
identified as payments.. to the SMU MasterCard, have begin tca~ed to what appears `tb be various
BD4 Canada Limited, in its Capacity as Receiver of PeopCedge HR Services Inc,
.Page 9
,~ui~r xf zai~
personal tines of credit held in the names of John and Bonnie Cummings. We have therefore included
alt "BMO MasterCard" payments, as disbursements to or to the benefit of the Cummings Family as it
is unclear how the use of these personal lines of credit would be related try Peapledge business. At
Chas time we are unable to verify the exact use of Rinds.
tither credit cards
We are unable to determine the use of the estimake~i $211,000[Schedule 3a] in' additional payments
rttade to various other credit cards, due to the- lack of suppartin~ dotumenta ior~,
CONCLl1S10N5 AND ISSUES IDENTIFIED
E3ase~f oi~-the source and use of fur7ds set out ~b~ve, we gave determined that significant PeflpEedge
funds were ultimately paid to ar an be~taif of the Cummins Family. The amounts identified toca€
$1,558,842[Schedule 1), Further we have identified missing documentation associated with various
w~khdrawals from the 152 Ontario, CMC and WPFS accounts totatiing $1,034,204 [Schedule 1].
Receipt and review of documentation in support of these v~rithdrawals may cause us to amend c ur
conclusions in respect to the amount of funds paid to or for the benefit of the ~umrr~ings family.
Payments to Cummings Family Members
Cun~rr~i~~s F'amity members received fun~9s either directly through cheque payments ($298,075),.
indirectEy through credit. card payments made against Amex. credik cads where t}~e account holder
was a Lumrnings Family member (~651,i25j ~r through payments made against the BMO MasterCard
line of credits {$527,943} jSchedute 1]. In addition, bank drafts were issued> from CMC Fraser Ltd.
and used to purchase an investment in BE resources in the to m of shares. You.have advised us tha€
alt outstanding shares at ttre time of rece~aership are currently in your posse~si,~~: [Schedule 1~.
~r°
:£
BD0 Canada Limited,.:n its:Gapacity as Receiver of Peoptedge HR Services. Inc.
Pale 10
July 7,.2014
Itiiissin~ Docurrientatioii
Due to missing,infarmation we cannot identify totak withdrawals of $1,034,204. [Schedule 1}. This
amount consists of payments against credit cards in the amount' of $211,07fl ,for which we do not
.have supporting documentation; transfers to other accounts for which we are missing detailed
information in the afnounk of $551;7 8, unidentified cash/draft withdra~r~als in the amount of
5258;280 and missing cancelled cheques in the amount of.$13,12b,
We have identified credit card payments to cards for whom tive do not. know the account holder and
`far+,vhfch we do not have statements of $211,070, We have set out the details of these payments on
Schedule 3a. Given the nature of khe credit cards it is unclear how their use would be related to
Peapied~e business and so it is likely kl~at rsiost of tine charges to these cards would be personal anci.
relafi~d to Cummings Fatuity members. Since xhe payments were 'funded to a lar~~ d~Qree by
Peopled~e funds which should not have been Transferred, the actual cardholder or nature of the
d~sburser~ent may not matter..
We have identified a number of transfers ~o dour various accounts for which we; ire miss n~
nformat art in the amount of $551;728. We note t~rat transfers in the amQunk of X333,332 v~iere sent
to accounts in the name of 762 Ontario; however we are missing detaiEs of the use of funds. The
report provided,,charactecizes further use of these transfers as "Balance Ad}~stments" and we do
nok know wtaat "Balance Ar ~ustments" refers ta, The other two accounts are missing both the name
of tt7e account h~lcier aid details info khe use of funds transferred. [Schedule 3bj
We #gave iden~~fi~d numerous cash/draft withdrawals which consist of ABM w thtfrawats, Canadian
draft withdrawals, and debit: me~ttos where the deCait regarding their use cannot be verified', These
items total $258,28(3 and are detailed on Schedule 3f.
A listing of missing cancelled chequestotatlin~ $13,126 is set out on Schedule 3e.
RESTRICTICIN ON USE
This report is nat intended for genera( circulation, put~i cation„ reproduction ar other use without'
our prior written consent. We will nok assume any responsibility for lases resutking from the.
BDO Canada limited, in its Capacity as Receiver of Peoptedge HR Services Inc.
Page 1 t
July 7, 20.14
circulation, publication, i~ePrc~duction or use of this report other than far its intended purposes and
by the intended users.
COhlCLUStON
Based ~n khe financial information made available to us, we were able ko identify certain uses of the
funds deposited to WPFS, t52 Ontario, and CMG frorr~ Peopkedge accounts. We have identified funds'
that can be segregated as disbursements to or on behalf of .Cummings.;. Family members and
disbursements. made to other entities in the form of cheques. ~iowever, there remains certain
missing documentation which prevents us from cornptek ng our analysis of the usa of funds.
We have identified $1,558,882 in disbursements made from WPFS, 1b2 Ontar`io-and CMC accounts to
or'oni behalf of the Cummings Family [Schedule 1]:
•
Sb51,125 represenC payments on Amex credit cards in the names of various Cummings Family'
members;
$527,443 represent payments towards a E3M0 MasterCard which, we have been advised by
you, the. receiver,.. represents various line ofi crediCs in the name of John and Bonnie
ummings
•.
$298,x75 was paid in the form of cheques issued to Cummings FamiEy me►'r~bers;
• $26,7 9 was paid in the form of cheque disbursements to the benefit of the. Cummings
Family; and
•
X55,000 was paid by way of bank draft for what appears to be an investment in BE Resources
Cnc.
We have further identified a Cotal of $1,034,204 [Schedule 1] in disbursements where ,thy-use af`
funds cannot be identified as follows:
~
$271,070 in credik card payments onaccounts for which we do not know who the cardholder
is;
'•
$551,728 in transfers to other accounts;
• $258,28 in unidentified cashtdraft'withdrawals; and
*: .$13,1.26 in unidentified cheques.
~rr~
;,
BQO Canada ~: mited, in its Capacity as Receiver of PeQpled~e NR Services lnc.
Page 12
July 7, 2014.
Other disbursements in the amounts f $66;G77 were further paid in the form of identified cheques
that appear;to be for mainly pr~fessiona( services< We do not have any supporting details for the
payments nor how khey may relate to khe business of Peoptedge
Please contact us if you have any questions.
Yours very trtily,
Gregory
.Partner
BDO Canada LLP
Chartered. Accountants
sne
'L:\f~REG12Ui3 Fil£51PEOPt~OGEtMIS515SAUGA.IHSl7LVGPICY~~FItJAt:REPOR7 ~ Jt1LY Tt4\FfttAL•JULY 7 Zfl14.UUCX
~~' s
Peopled~e HR Services Inc
Forensic AssignmQnt
Schedule 1
SUN►MAFtY O~ DISt3URS~'MENT'S
Sch~dute
Reference
blsbursements Made to or an behalf of Cummings Family Members
AMEX Credit Card Payments
8h10 MasterCard Payments
Cheque Payments
Other Disburse►nents to the Benefit of the Cummings Family
~E Resources Investment held by ChtC Fraser Ltd.
Tt3:td~;
2a
~c
2d,
2~
2g
651,.125
527,943
298,fl7S
26,749
55,000
x,558,892
Missing Documenfiation
Unidentified Payments to Credit Cards
Transfers to Other Accounts
Uniclenkifie~ CashlDraft Withdrawals
Missing Cancelled Cheques
~;
3~b
~;~
;~k
211,070
X51,728
28,280
13,126
9,034,204
Other Disbursements
Qiher Cheque Payments
zd
tb,b77
peopEedge HR 5erv8ces Inc
Forensic Assignment
Schedute
SUMMARY OF AMEX CREDIT CARD RECEIPTS
AMAX MEMBERSHIP NUMBER # 3733-941222-72004
A/~IEX ACCOUNT HOLDER: JOHN CUMMlNGS (NOTE 1]
Schedule
Reference
Total
Payments applied to AMEX Credit Card ending in 72Q04 [mote 2~
Payments from 162 Ontario AccountPayments from Cfv1G Fraser AccouEit
Total Credit Card Payments
~b
zb
198,574
458,553
b57,t 32
less; Jennifer Hughes Charges
z~
6,Ci07
Disbursements in Respect of Cummings Family Card Holder Accounts [Note 3j
b51,i25
[1j Supplementary card halders include; Fraser Cummings; Bonnie 5, Cummings; Cassandra Cummings;
Megan Cummins; and Jennifer Hughes
(~j ,Indicated as "PAYMENT'in Lhe AMEX credit card statements. We have traced payments t}trough the 162 Ontario and
CMC Fraser ltd bank accounts where the sau~cr oP fiunds used as payment have been identi{ied
[3J We do nat have AMEX credit card statements for the period of December 2013 [o May 2012 and therefore we
are missing the detail by account holder
5
5
g,4gq,5q
..
..
-
-
..
~
FN~Q ,a
~t~s~ ,~
AIhEX Statement Datc • QcVOb to Nov/11
C1~mn(np balance
ZB~hWy07
16,265.02
28~Jurs•07
2~•}ui•C17
l9,1T7.80
28•Au3-07
9,972.78
28~Sep•O7
70,2b0.75
2&Oct-0r
6,463.SO
28-Nov-07
6;$65.27
26•Dro-41
2,90s.tt
29-Jan~88
.2.&~FGb~68
~.
18~Mar•08
28•Agr•OS
TS•May-tl$
6,783.96
28•Jum08
28•Jo!•Q8
7;8D3.OQ
28•AuyQ9
22,982.95
28~Sep•R$
28.1X1-US
9.517.35
2S~!lgti~08
T,D~0.0~
2S.pCC~Q&
•.
2&Jans{73
SS-~et~i~
26,D5(f.p0
28-Mar:09
YS.,OdQ.00
7H:Mr-07
28•May~84
12.00{'t.p0
28•Jut~09
28Jui-~9
-
C1,4C Finds
ib2 ~i3aAn
Fiintis
..9,334.$2
3.OIIt1.04
7,068.Ut
-
ta,127vOq'
8Q7.4f
I1,78Z53
24,359.86
<A,Z25.OQ
3;OJO,OQ
~
t0,C00.00
t1.552.i3
8,67B~79
!7,870.00
1b,012.36
5
I~+m~ zj
Other
Funa#s
PS}711R~7M.
5t3~MiAl~RY OF/IAtE7CCRE8iF:CARD PAl`AEt1T'S ~ 6Y AtC0U117 FIOI.OEt
40:777.0(!
15,000:00
9.334:82
i5,000.00
7.~68.D1
8.949:54
16,2b5.~2
_. ~....
39,177.3t}
9,912.78 70.260.75
9.4t3.50
6,8b6.27
12.964.11
Y1.SSZ.13
6.57$.79
77,870.OD
76.012.36
6,783.96
9,?25:00
7,SOO.UQ
22,98295
70,358.86
9.51235
7.607.91
11.782.53
S'
7atat
G,247.91
2A,508.44
8,980.93
7.Q40.65
70,Sb/.62.
3.6~t2.Ft
11.45Si2{S
9,795:77
7,~76.d7
16.866.79
11,731.41
5,365.22
8,91&.~D
7,210;71
19,039.07'
15,799.I7
8,3Ut.t0
b,E6N.38
Iq,89A.24
-2~.378.d4
x,918.71
7.572.52
15.852:76
8,$79.65
3~6t8~b0
3,582:43
4,571,27
S
JoM
Cumrtiings
-
•.
~
~
~
~
-
d,aZ).3&
3,1.41.&1
4,IXA5.55
2,415.41
5
Eraser
Cumm4ngz
33S:S¢
6.-1>5.97
589.T2
7.331.53
323.E):
805.67
739.15.
b7t.11
23b_~8
7~t2.05
254.24
t,it0.80
243,84
359.40
;,Oti.32
4,153.85
7,025:35
503.23
281.34
:.951.18
52.a7
983.99
58:56
183.11
it~tOQ.OQ}
206.66
3.739.60
5
SonnH:S,
C~nmi~s
G1Fs.85
)86.54
1,13Q:1B
836.57
153.28:
A17.89
SOti.8f
599:2iJ
576.34
261.75
1,995.OU
7:94
j73.t5
9da.65
905.75
1$5.~1i}
4)S.AO
57.'95
44.88
88S,bi
9a.2~
~
2b5.$9
t:-tdO.W
573.64
288:25.
5
Ca;~ancira
Cume~airo~;s
-.
-
-
-
..
-
-
167.50.
228.20
1,77871
103.06
43.16
TT8.77
31{.)5
599.97
214.01
5
Medan
Ctmmims
ACCOt11lS' CIs3t~M.
~
5
-
-.
-
398.p)
~9ry-PO
718.33
j7t8.38)
..
-.
{71;DQ
~
~.
-
-
184.42
131.45
jNate 3j
S
Accaxtc
Traniacua~s
-..
..
-
leriniler
Ns~Rrs
7,222.32
31,955:A8
9,932.78
10.2atT:75
1I,0~3.56
3,866,27
12,898.Y6
I1,SSS.dB
8.678.79
iS,8G9.99
ib,0E2.37
6,783.96
~,2f7.24
7,793.27
22.997.41
20,358.$6.
9.572.35
7,847.01
11.733.4
29,12b.96
17.333.93
B.W6.s5
tb,004.a8
14.599.78
7.168.23
8,944.8.4
16,72x.56.
S
Towt
16,265.OT
7.232.31
34~t7~.80
9,932.78
10.2G6.75
11.613.511
6.866.27
T2;898.i5
71.552.13
&.678.79.
til:Hb4.94
Y6:072.1fi
6,783.94
9.217.24
7,785,57
22,732.45
?0.358.8b
9.512.35
7,&07.01
11.;782.53
29;f25.95
40.d6D.84
s,33o.3a
.9.3}4.52
14,599.78
7,Q68.Ot
8~949.&i
16.728.86
5
Endiag.
BaEaircr
sage l at 3
Scheciote I6
Peoptedge HR Sanices Inc.
Forensic Aisigriment
28:puB.04
28-5ePO4
28 Oct•U4
?&•Nw•Q9
2&.Dec<09
ZS•Jan•70
28-Feb-10
26•Mar10
28~.t~c~t0.
28-May16
28Jun•70
28-JutdO
TS~Atig-tU
26=5PP-~0
2&•fltt~ttl
Z&-Nov-70
28•Dec~YO
28-1am11
28-Feb~iT.
2&Y.4ar-it
~&Apr•11
2S~May-ti
2S•Juq~tt
28-Jut-7t
2&Fug•it
2&Sepr71..
28-Oct-1i
?B~Ntrw71
t9S,579.-0➢
-
-
-
-
-
419,902:51
51,375.00
/2.000.PO
26.500.00
14,923.77
~9.aS5.75
2.i,Ai$,91
6~lX7~.00
le,785.23
1D,OQfJ.00
-
14,A67.22
'34,git.37
20,000.00
2fi,700.00
s4,6D0.00
24,4DO.OQ
X0,000.00
15.D00.00
27,290.00
~-
~
[Nutr is
S;
14,725;00
fi4;43t.l2
fttG F{nds
[Note tj
S
~
-
tb20ntaria
Rants
.12.040.06
t~,0~0.C9
;D,92tl.t:
317,Jtt.Si
1$,COG.AO-
lU,~:~:
...
20,8Q2.00
7.W
14,551.31.
1,55QW..
t2,8bB.t0
4,050.W
i0,4i5.50
(Hole 2j
5
16,300.00
Oth~N
f ss~ifs
Payments
SU7~1fAARY OF.AM£Jf CAEO[T CARD PAY1AEkTS - SYALCDUNF.HDIDER
`'`
38,p91.37
3Q~f7S:50
26~200.d6
U,60Q.90
24,990.t10
11,SSD.DO
75,OOO.W
7?;200:W
Z0.802.Q(3
19.4b7.22
7,Qqis,55131
51,375.W
t2;#70Q.fl0
26,500.00
21,9ID.TI
S9,ai5.~5
23,11$.9{
7~,dtl0.00
14,255.23
22,OOOW
13.D00.00
40.920.12
935.793.W
5
)6;725.Q0
iG,340.DU
1~,431.~2
73,SG830
TaWi'
5
3,342.77
5,7~0.9t1
S,btl:t~
5,471.50
SG,ibJ.48
31,789.41
14, 95.84
7,107.61
7~,d97.82
?,526.A0
9,086.51
17,587.3]
11,476.48
1p,-031.72
7,1:52..9
77,857.6
11,845.89
4.S1L51
'16,878.78
20,(36.18
36.007.68
X1,236.99
6,847.64
7,:144.96
Ia,~f51.57
5,939.41
4,b1~.42
Y,'9?'.5.30
548:715-86
JaM
Cummiflgs
S
t~,7bi.70
5,189.3
5,548.86
1,958.92
~,913.Td
I,087.14
8,697.65
5.279.95
tJ,0f310
9,560.28
3,387.15
S.td1.t3
5.087.17
1,538.25
5,111.24
5,42b.87
50,287.88
5,451.24
$,89S.9p
3,665:91
2,975.84
b,533.s8
1,841.56
5,567.94
b.069.7T
3,959.63
32.637.15
9.sb0.03
2Y4,654:15
Fraser'
Cummurgs
5
{y.995.73)
136.99
5-14.05
~a-1.52
513.15
3.O10.G6
(,362.73
f.706.5Y
2hi.3F:
1,477.49
... 27237
788.56
1.538.14
3,429.19
890.21
1.852.29
1.171.50
537.03
41U~ib
503:37
1,547.61
3.033.54.
10,293.58
4b3.34
2 .50
~.9tf.37
996.03
1,69x:75
7t.52o".30
SornieS.
Curnmu»,s
Megaci
Curmings
5
7.78.
58.57
2.196.a~i
1,t7Q211
3b4.3~{
398.95
218:26.
149.17`
33.60..
7x4.;6
9b3.25
1.73S.Z6
25Q.60
213.59
409.67
294.62
9a1.98
Y34.T6
269.10
837.76
606.64
717.75
20x.89.
507.76
234.61
396.62
544.55$78.50
661.5!
273.5E
313.37
39kA3
207JG
531.93
334.16
59t3.a3
281.14
43.37'
155.15
501.$9
273:86
.: 3.84
911.64
25 .37
770.24
7sb:75
3st.7a
233.30
865_x4
396.J8
~y92.53
303.42'
SSs.57
318.64
av~t.a6
1,177.43
24i85C.d0
15,774.55
5
Cauandra
tcmlmin~s
Accocmt Etu ges~.
_.
~
~
~
_
-
-
-
~32S.D3.
1,55S.2tf
4,p98:78
&;004.61
S
Jcriiu~cr
Hughes
d,713:A5
794.W:
_
~
-
~
J98.W
3S9.8i
1,102.97
45.20
e
398:Oi7
690.49
[741,941
(Naie 3J.
5~
Caber
octant
Transactkrrs
S
1G,27t.29
td,gb0.27
12,84&.70
8:011.37
2~,G6~;93
39,4A7:27
25,614:61
15.09$.35
ZS,ST2.G5
20,1ti.03
`15,07$.62
27,777.67
20,833.05
19.467:5A.
13,Sit♦31
- Zb,226.24
25,1 7.87
1t,970.11
26.473.~tY.
21,983.10
20.6Q6.91,
22,625.12
23,413,75
~4~,334.58
22.OtS.6X
12.OS9.3940,95.06
2b;75t.s0
9tb,2dp,02
Tatal
S
96,2T1.~5
14,431.aZ
12,868.2U
9.011.31
3Q,01530
31,431.20
26,636,31
15.028.65
2G.25t.3t
21.62.34
14,990.96
27,168.63
20.801.68
17.567.22
14.55S.3i
4tl,T]0.6~
51,367.16
it.9b2.27
26,43d~G7
21.923.77
20,80&.3~f
23,416.~i.T
X3,443.>5
74,285.21
22.015.57
t2.9>5.6b.
?10.920.12
T6,711:i0:
£nct€ng
Balance
Page 2 of 3
S~lredvle 22r
pcvplrage Ha scrviccs rr~c
~arertuc AL:Jgrimesit
5
5
198,574.49
d59,353:d~
3b7,311.5+
97~,4A~.bd
12.000.00
1d.bS0.D0
12,OW:W
tS;~OtS.~(1
(15,QQD.Q6)
39.GSQ.tX7
5:
7oW1
-
-
-
59S,7i5.86
S
John
Canmings
-
219.,650.15
5
Fraser
Cummings
..
-
71,52ll.36
5
Etonnk: S.
Cummings
-.
29'>95b~60
5
Gi:sandra
Eumrsrings
-
75.77x.55
5
Megan
Cummings
!,[Count.Ch2uge:
(1~'4'~a have trpa~tf all"hAYME;iTS' npeed ~Qn AIJ~R credit caFds to 767 Ogtnr4o and.~IhC bank acc~nri Ep uaderctanct the ~t.~itce ai lut~ds used AS pdyr~nent
j27 l4dfcated az `pAYMEf1T' In khe hMIX credit cardstatemeritx aFid SOUr~e of ft¢tdsln unftnOvm
[3J'Yhhcr account Traivattions` are made up of finance charges,. me+nbcnhtp fees, credit card fees, and ~ncerest reward reirat~trme~t tees
[4J We da not have AMIX trcdR wrCs(ar the period of Decemtaer 2017 cA May 2012 and iherrtorc we are missing. the detail by accamt twlder.
Payments {xr 762 On W No and G1G bans: accounts have bcrrr.:c7treyated> T2~e do:tall l5 inci;xlcd In Schodu[e 7b.
[5].A [rlQiL wa5.lSsulW.Apiil 3Q, 20Y2.t4faMMC~ jhC,Wlltne bitl p;ymtift-9S1 Ap[i130~ ZQ1Z
Totat Pay+ncnu
~
n
~Hou:.t7.
(Note ij
Mlsslrty AkpC Statement Ortai(- Paymrnt pate[Note #J
2aFeb•12
12~000.W
26 Mar•12
14,650.00
25~Apr•t2
12~9D0:00
30~h,~ta2 [No[e.SJ
15,oD0.Ci6
_.
30•A{x~12 (Nora SJ
S15,OQA.04)
36;650:W
Wore 2~
G.IC Funds
S
prPxef
Fixrds
S62 0ntado
Funds
Pdymer~fs
SUM.tWRY OF AMEX CREDI7 CARD PAYMENTS - BY ACCOUNT HD4DER
•
-
G;DD6.ht
5
J~~rnffet
HugArs
Qthcr
a.713_SS
S
~Nue:s
Atcount
Transatttorrs
946t2~AA2
5
Tawl
b
~++5
Satancc
fla~C i at 3
Schcbulr 2b
Peopfedge MR Sc~vtcrs Inc
faren~l< .itligrmcrtt
r.
#
Peopledge HR Services Ins
Forensic Assignment
Sthedule
_ _ 2c
___
SUMhWRY OF BMO h1ASTERCARD CREDt7 CARD RECEiP'CS
Schedule
Retorence
Payments made ko BMO MasterCard [Note 1~
Payments from lb2 Ontario Actaunt
Paymentsfrom ~tv~C ~~aser Account
Totat Credit ~a~d Payments
ra
7a
Totat
155,100
3b2,843
5Z?,443.
(1~ ir~di~a[ed as BMO Mast~r~ard payments in each of the 16Z Or~Caria artd Chic Fraser bank account statem~i~is=
[2J LiMO MasterCard actually Comprised of v~rlot~s personat lines of tred(t in the names of John and Bonnie Gumr~ings
r
.
Peoptedge HR Services Inc
ForenSf[ Assinnment
Schedule 2d
SUMN~ARY £}FALL CHEQUE dlSBURSE7,tE~~TS
Cheques Faid to Cummings
Johrt~ummings
Lonnie Cummings
Cameron Cummings
!dary Cou Cummings
Megan Cummings
scnea~i~
f b~d452
Ontario Ltd,
Cfi`.0
Fr:user Ltd.
EhiC
Fraser ltd.
'~'LFFS
Rrfersnce
AGCOUl1[
3~Cc0UM
I,ISQ ACCOUt1t
ACGOUnt
S
$
$
i~
2r
3:
2.=
Ali Other. Disbursements
Per~onat Disbursements
Burtir+gton lawn
Queens kJniversity
A Gu#d~cfTour
Sunrise Cteantng
Hnnda Financfat5~Tvsces
2t
7t
if
it
7t
Other bisYritr~ements
Starkman Qarriste~s
The t3vsiness Advisory
hWttfiew Wilton in Trust
Sava'Daskat~kis
Stephen ti"/atters Rrofessionat C4tp;
2t
2t
7f
2i
it
Total AN Other Cheque Disbursemen;s
Tocai Cheques Withd~awaiF
229,SC~i
~~5,340
~
3G,C'46
7,075
iC0
?82.07$
16,000
12,227
3D2
6W
13,129
iZ,3QQ
1,320
t3,62d
21,823
1,1ti
~
~
-
22,93A
12,204
2,358
2Q,000
7,000
2,181
43,743
35,Ob3
57,3b3
-
318,138
73,3b3
-
-
~
~
~
TO~dI
x29>SOQ
45,4QQ
i6,t~00
7.075
104
298,0'5
-
12,3G'0
12.277
302
S00
1,320
2b,7d9
-
34,027
3,464
20,W0
7,000
2,181
66,b77
~
-
93,426
-
391,501
. ~;':
Name of Bank
1b2~452 Qntario Limited
462 52 Ontario Limited
tb2~t452 Ontario Limited
1624452 Qntario Limited
1b2445Z Onfario Limited
~b2445Z OnCario Limited
t15•Jun-Q7 $ht0 Bank of Montreal
12•Sep•07 $Mq Bank'of Montreal
1624452 Ontarfa LimiEed
1624452 Ontario ~~rnited
1b2445Z Ontario Limited
1b24452 Ontario Limited
1b24452 Ontario Limited
ib24-#52 Ontario Limited
1624452 Ontario Limi[ed
tb24452 Oniar~Q Limited
152 #52 Ontatia Limited
1G24452 Qniaria Limited
tbz4452 Qntario Limiteii
Name of Account Holder
BMO bank of Nft~ntreal
SS10 Bank of Montrtal
$M0 Bank oP Montreal
SMO Bank of Mt~ntrea[
a8.1,1ay-67
22-M,ay-07
22-May07
24-Sep-07
162~t452 Qntario Limited
0~4-May-07 &hiq Hank nf,Nont~als
07•tvlay-07 Bh30 bank of Montreal
07•Jun-07 BMO Qank of AAontreat
31-Jul-07 BMO Bank of Montreal
15-Oct-OS BMGr Bank of Montreal
28.Oct•0$ 9Mq frank of Montreal
16•Dec-6$ 8M0 Bank of hWntr~al
03-Feb-09 BMO Sank of hto~treal
24-Fetr-04 $h10 Bank of Montreal
06•hWr-p9 BMO Bank of A4ont~eal
46•Apr-~9 BMO Bank of lr4antreal
Transaction
Date
SUMJ,~4RY OF CHEQllE WITHpRAWAL5 I55UE£7 TO CElMMINGS FAMILY'.
`~
3858 id23-377
3858 1023-377
385 tQ23-377
3558 1023.377
385:8 1023.377
3858 1t?23-377
385E 1023.377'
385:8 1023.377
3858 1023-377
3&5& 7023-377
385& 1023-377
3858 1023-377
3858 t023-377
3858 1023-377
3858 1Q23-377 `
3858 1Q23-377
3858 1023-377
Account ~J
Ciicque, No.19Ff
Cher~u~, N0.147
Gt~eque, ttt~.t33
Cheque, N~.t38
Cheque, N0,139
Cht~que, NQ_148
Cheque, N0.135
Cheque, N0.134
Cheque, No_14i
Cheque,. NO.t46
[heque, N0. 7 SO
Cheque, NO. 151
Cheque, i1o. 152.
Cheque, tJ0.i54
:Cheque, t~o,t55
Cheque, NO.t53
Cheque, 110.161
D~ptasit FromlWithdrawal Ta:
Exacc Warding Per Stmcs
Cheque Issued to MARY LOU tUM1J~iNGS
Cheque Issued to ~~ARY LOU C~lMM1NG5
Cheque issued to BO~NtE CUMthtF~GS
Cheque issued to BC?NNIE ClltiLM1NG5
Cheque issues! is $ANNIE CUhLWt~iGS
Cheque tswed to BONNI£ CUMtiiNGS
Cheque issued to JdHtt CUNNINGS
Cheque issued to JOHN CUNJv11NGS
Cheque issued to JOHN CUNNINGS
Cheque issued to JOHN tUM+~~IF{GS
Cheque issued to JOHN CUMh5ING5
Cheque issued [o JOHN CUMlJ,INGS
Cheque issued to JQHN CUMhiI~~tGS
Cheque issued to JOHN CUMhtINGS
Gh~que issued to JOHN CUMh41NG5
Cheque issued co JoHht CUMh11FIGS
[heque:issued to JOHN tUMhtlldG5
Transaction FromJTo Catcg~rry
Page l,nf 2
2,075.W
S,OE~.OQ
ZCIO.~
2(l0.(}J
15,Ot~0.60
3d7,+dtJE).Ob
d5,4d0.t)0
50,Q00.60
25,044.00
12,Q(}0.(}0
ti,Qi}t~.dq
Z0,060.C30
12,500,ofl
3Q;QDO.IXi
2S,OC70.b0
15,t}6p.00
t~,OQO.W
15,p(30.6d
224.5UU,00
Amount
Schedule 2e
Peopledge HR Services !nc
~`orensic ~1s~gnment
Cheque, NQ,t27,
Cheque i~.wad to MEGAN CUMMlt~GS
7ransacEiort E~amtTo..Gategary
1W.OU
S
7,075.40.
Amount
ToWt Cheques Issued to Cummings
CMC Ffaser LtC.
D918 ttl47-466
C[~eque, Ni3.4
Cheque issued to CAMERON CUNNINGS
Page2of2
298,Q75.00
16,040,40
3$58 1023.377
Qepas}t From/~h/ithQrawat Ta:
&tact YJordiog. Per Struts
CMG Fraser LEd:
24-NovQ4 BhtO Bank o[ Mcintreat
1624d5~ Oo;ario Liraitesi
BM~1 &aak of Montreal.
Accaant.N
za2,ors.oa
Name of Account Hcttder'
`.Name af:Bau~k
Schedule
Peoptedge. HR Services inc
Forensic Assignment
7'otat 1624.452 Cheque WiLhdrawaCs,
10-Sep-07
Transaction
Dale
SUMMARY ~F CHEQUE WITHDRAWAiS ISSUED TO GUhiMlNGS FAMICY
r
Hauneofflank
accounts
[ieprni[From/Wiihdrawat Tot
Exa[~~'/ordingPer5unu
162+V52 Ontario Limited 388 tt123-377 ChEq~+e. N0.t56
IG2i452 Ontario 1lmite6 3358 1023~3~7 Gfsg4ue. NQ.15T
Sb2ts52 Omaiio llmlEed 3858 ~Q23-377 Cheque, NO.ti3
tO~Nar-~9 6NO Bank of Ngncreal
OZ~typr.09 5MCR &ink ot:'eaftteaf
tZ-1an~04 BM{0 Sankaf)iiasveat
CMC Frut~r Led.
CMC Frasrr Ltd.
thK Fraser Ltd.
~4C Fraser LtC,
U4Cffa5crLtd.:
LhVCFrasarLtt9,
CAiC i'roSerLtd.:
CMC freser Ltd.
CMC Fraser Lid.
CMC Fraser Ltd.
CHC Fraser Lcd..
15-Jul-t0 &KO Ban{: of A{orttreai
2B-Sep-09 ;9A10 Bank of M..aazcreat
16-Feb•10 &M0 Bank flf Mrmueal
t4~5cq-10 &HO 6.ink of Mo~ttreai
OS-Jan•itBMO6ankofldmueat
27~Jwi-776MQRankofFVonVpa3
07-pct•70 BhlQ.Bank afManueal
04•lan-11 BhtO Sank of Montreal
39~AL~r-10 Bk~O.$ank otMontrcai
i8-May-10 &NO Bank of Morztre3t
0478 tQ47-466 Cheque, N0:1Q~7
6478 1047:4b6 Cheque, NO.t66
0478 tti47•R66 Cheque, t1p.157
6178 1047466 Gheyue, Nd.r t6
04i810a7•a66 GhCque,tt0.6
04787047-i66 Cneq~e,N0,175
6478 1047-866 CkxeGue,. H0.2
6479 1047-466 Cheque, N0,101
On78 7647-4b6 Lheque~ N4:1 f0
0479 10x7-4bfi Cheque N0.109
i52t452 OnWrialimited 5858 1023-377 Cheque, N6.7a4
ib2t452Qntari~timRed 3858tU23-'s77 Gugcx.H~.taS
20-Jin-Q7 &150 Pank of uanvea!
6a-lul•a76NOBank of..Sbnurat
16Zk~52 Cheque VIf!l~drrwats
1525452 pntar:o Ltmiied 3&58 1623.377 Chequz,.170.136
162aa52 Ontario Limited 3858 1023377 Onttne 8f!( payi~tcnt; Qwterts UniverlCy
taameoraccountHelder
D7•M.iy~07 &MO B.v~k of Mexrotreal
S624152 Onlarto Um(tcd
2S•Jam178 &tiC7 bank Of Ftiaitteat
Tru~s~t[ion
Date
SUM74ARY OF OTHER CHEQUE PAl'atFNTS
~~
CheQue iswe~i to SAVa pASKAt_ar:~5
Ct~equ~ Iswed to SAVA DASIUitAK~S
Ct~eclue iswc~d to M.STk{ELV WILTOtt tt!71ttI5T
Ct~cquc is:uecl to FW7tiEW WILYOti, BAItR157ER & SpUCi7(5R.
CMtiq~p iswed to.BilR7.iNG€ON LAWri
CtKqueissued to TtfE BUSIMESf 1,LfYiSgkY
~t>equc
C~ is:ue4 Co STARFtM:.N ESARRIS7ERS
Cheque issued Lo STnRKI,4,N BARRt5TER5
,Q is:uelito STaRiiMAN Ef~,RRISTERi
Ct~cGuc
CIltquEi55tJci,C24 NONnA E'I~1ANCIAL SERVICES
Cntryue is:uCd to THE BUSSNEi$ ADYtyURY
Chc~quc iswed to Si:.RKMa11 Ei:.YtRSSTERS
Clsequr iswetl to S7a6tY:N~N tk:RRt57ER5
Ciragce iiwca to SUNRISE tLCaJ~t~tG
Cnequeitu,ctiicoSUNR~SEtL£ar~utG
CM`Q~e iz<,ued to A GV3DED T4llR
Sf(['B~yprent • QUEEtiS TJNI5tER57TY
~tagiact3«~Fru~4f'i°4Catepoiy
Sava Oasiwtakis
Saw Daskatakis
Mathr+v.Wllton 7N TRUST
Mathew Wilton, i3arrfst+~r:& $olidtor
Burlington Lawn
Tne 6uslncsx advtwry
Stariim~n Bartiuen
St~rkman Bamsicrs
Starkman 8arriscers
t ~ond~ FinJntlal Scr~icM
The Businru Adxiwry
Starkrr~an Barri;trrs
5t~hnwn &vnitcrs
Suvise Gcaning
S~ruiu Cicu~ing.
A Guided t«s(narcl co reag3
;aterid ra
Pa~c L of 2
3,SW.D6
t,906.OQ
70,IXk3.00
t E5,O~Q.IX7
20,066.00
72.3D6.05
2.358.16
5,0C?Q.flO
6,2I3:95
97t#..0
12:Oa:15
7,319.50
36,OG3.b6
7.116.9Q
4.00Q.00
tZ.823:43
21,823:3
4L~Q.Ott
206.OQ
60ll.OQ
302.to
52,227:17
5
:..~r~our,c
Sched~te 1f
veoplcdgc HR Services Inc
~ orensic.usignment
[7epo:it Fram/W'fthdrsv,~l To:
Enact Wad[rrg(~ Sc~r+ts
b28:Sb
1:352.95:
5
I «60tt>l]i)
7,40U.00
Attmu~tC
F3gC+Z'b~'2.
43.42.b.57
Sceph4n.Watte~ts Protessianat Carp
Steptie~ Wafters Protessionaf Cory
Sava Daskatik[s.
CAeyura:Essue(7 TOT
57,)62.4>
Cheque iswed to STEPHEN Wa1 SERA PROFE55101vA1 CORP
Lhequeiswed io 57£Pi1~t7 wAL7ER5 PROFESSIONAL COftP
CRe9ue iswed to SaVA [lnSKnlliKlS'
7[a7f3aCti0n FfpRtY~l4~dtcnSaY
At{ €rther,Chtt7ues Vfihdravraix
D478 76a7•ab6 Cheque, N0.103
gd78 tq+77.466 Cheque, N0.112
CN7816f~•~44 Cheque,N0.f07
lucount a
GACfrasdr ~Ld::Cfieq~ae Withdtawais
CMC Fraser ttd.
GiC Fraser Etd.
07-n~ar•t0 6nK) Bank of Mmuea(
18•Nw•10 Ship Tank of Montreal.
►taryK of Accent HdOer
L1.1CiaserLUf.
t+amr al;6ank
2fi~h4ay;t06VAt1ank~thbnireal
Tsansactiia~
date
SUM1sARY OFD UTNER CHEdtUE PaYAlENSS
Sctc4dute 2f
Peapledge HR iervtccs €nc
fvrcnsic.Sssignment
Nartte rf 6ank
CJ;iC Fraser Ltd..
16 lun•10 BMO $3nk,pf t~WnEteal
39•Ncw•t0 BMO #ank gf X~~ea[
Transactfbn Rafe
GMC Fraser LtL{.
CA~1C Fuser Ltd,.
Name;pf Account Hader
SUMMARY ~~[litdF75 C5SUE0 TO,BE R~50,tlRCE51NG..
.~ ,~ ~
iWJ$1~7-466
Q4)8 tOd7-A66
Acc+arrnY tt
Canadian Draft, DR1+FT OZ682A553
tanadiara Dralt, 38Zt.PRElE7 0216Q5911
Clepgsit ~ramlWithdrawal Te: Exact Warding Pet SYmcs
Canadian Oran 155uecf tD BE ResourCeS tnc,
Canadian Draff Iswed Lo BE Reuwcces tnc.
Transaction From/To Category
34,Of1~.OQ
~S,~Xt.Ot~
55'.IXN3.00
S
Amount
Schedule 2g
Pooptadge HR sarvtes[nc
Forensic Assgnmer~i
>3_ ~.r.~.,.~.._.._..~.
P~optedge HR Services Inc
Forensic Assignment
5thedule 3a
SUk1,M1AE~Y OF CREDl1'CARD PAYMENTS FAR ACCOUNTS WITN NO SUPPt3RT1NG ~OCLlM~NTATIOM
5chedute
Reference
CIBC VISA
CI~IFfN RETAIL
HOME DEPOT
MBNA MASTERCARO
PCFh'~C
RQYAL BANK VISA
7a
7a
7'as
7a
7a
7a
TOtdl
130,683
3,130
17,141
~ 3,100
9 5,7Q0
3i,3~b
?i1,~70
wr
Peopledge HR Services Inc
Forensic Assignment
Schedule 3b
Sl3MMAFtY 4~F Nil' OTHER !#CG#~UN~' TRANSFERS - U5E OF'FUNDS UNKNtJWF1
s~h~dut~.
1b24452
Ontario ~.td.
Reference
ACCOUt~C
Unknown► Accounts [Nate 1]
Account 1l 3858-301$•41b 0~#7$
Account # 3$5&-8036.955 0478
3c
3c
36$,396.
5~,OflQ
218,396
1b2 Ontario Accounts [Note 2]
AcCoutlt # 3675.8311-747
Account ~ 3677-7343-3~7
3c
3c
146
333,16
333,332
551,72
[1] BMO has not been able. to identify these account numbers, therefare we do not know the
accaunk owner or how the funds kransferred to the account were used,
[2] BMA has identified these accounts ~s being owned by 162 Ontario, tNe have obtained khe statements
co understand the use of transferred funds however we cannot comment on tine use of funds as
the funds were further disbursed as "balance adjustments" where nti further information was provided
1b24-f52 Q~tario Limited
162Y#5Z Ontario 4imited
162~a52 Qncario limited'
1fi2~34SZ Qntario Lirrtite4i .
tb24452 Ontario Lf~ifCed
1624452 Ontario Limited
1629452 Ontario Limrtes~
1h24452 OntariaLimited
tb24452 O~taria limited
Account ~ 3858.8036.955 Q~78
18-Jan-U8 BAiO Hsnk at Mo~Crcat
Aunt ~ 3575.8311.e747
1Q-Jut•08 ;BMO 8a~k of Atgntreat
06a~k of Montreal
2t-.tan•Q8
6•Apr•09 SMO Bank of Montt~d€
Actaunt t~ 3b77-73~~3.357
04•N~ay-a7 Bh10 Qaitk of MonCreal
t0•Mayfl7 ~MG1 Bank of Mnncreal
22~h'~ayg7 Bh~C7 bank of Montreal
08-Jun•O7 BMO bank of MOnkreat
Od•Jul-07 LiMfl bank of Morltredt
Account Holder
tb2a452 Ontario Limited
~b24452 Qntario Limited
162445? Q~tario Limited
t62C452 Oniario Limited
1.6244.52 Ontario Limited
t62445Z Q~tario Limited
~~amc of
Bank.
1b24452 Ontario Limited
Account # 3855•3018.4tb Q478
2-Jan•68 BMO Bank of Montreat
3#-Mdr-08 &MLl Bank of Mpntreal
9•May08 SntO Bank of Montreal
27-Ju~•O8 BhSO 6a~k a! Montreat
S•Dec-08 BMD Bank of hWn[reat
2$-Jara•69 BhtD Bank.at Msantrea[
TransaCtiCn
UBLe
SllMMNRY OF' NET OTHER AtC0UN7'~ftAN5~ER5 BEi'AIL
,~ ,,~
3858 1Q23.377
3858 1D23.377
3858 1t}23-377
385$ 10233)7
3&58 10 3.377
3858 td23.377
3858 10 3.177
3858 1023.37
3858 SQ?3-377
385& I023-37T
3858 7Q23•a77
3858 ~Q23.377
3858 1023.377
385& 1023.377
385& 1023.37)
Accaunt
N
Transfer, 3858.3018-41 G t7~i7$
Transfer, 3858.3018-4160478.
Transfer, 38b8.30i$-416 t7478
Transfer, 3SSS-3018-a16 0478
Transfer, 3fi58.3018-4160 76
Transfer, 385&-30tH-4tb 0478
beposit FromlWithdrawal Ta:
Facact Warding Per 5tmu
Withdrawal Transfer,3677.7343-357.3677
Withdcawa! Online Transfer, Tf3677lf73A3.35?
Withdraw~C Online Transfer, TF36777i73A3.3S7
~Yithdrawal ?ranster, 3677-7343-357 0478
Qntine Transfer, 7F3G~7b73a3-357
D~pgS t
Deposit Transfer,3675-83t t •747 0478
Withdrawal Online 7r7nster; TF3675~$311-7A7
ti4ithdrawal, Onii~eTr~nsfer, TF 3G75k8311-747
WiUadtawa[ Tranzfe~, 385$-8Q3b-955 tY478
Reposit
#~c{ros t
Wf~hdrawal
Wiihdrav~al
Withdcawat
Withdrawal
Transaction
Type
Fage I of 2
25,OOE3.00
20,fl00.00
10,~170.t}Q
t50,000.00
(10,330.WI "
125.853.56)
16,OOQ.00
10,000.!}0
145.dd
50.00(1.00
(4,bQ3.52)
t2,000.Q0} `
50,OgU.DA
95,00().DO
15.0(?0.00
15,OOQ.00~
tfi8.39b.48
S
Amount
Schedule 3c
~eaptedge HR Services Inc
forensic A:Signrnent.
Name of
Bank
CMC Fraser ltd.
CMG Fraser l.td,
1624452 Ontario Limited
i62a452 Ontario Limited
ib24452 Qntario Limited
1624452 Ontario Limited
1424452 Qntatio Limited
t624452 Ontario Limited
1624452 Ontario Limited
tb24452 Ontario Limited
1624452 Ontario:Limited
1624452 O~taria Limited
Account Hotde~
0478 107-46G
0478 1047.4b6
3858 1023-377
3858 1023-377
3858 1023-377
3858 1.023-377
3$S8 1023-377
3858 1023-377
3858 1023-377
385$ 103-377
3858 1023-377
3&SS 1023-377
Account
;;
Deposits have been treated as negative amounts co calculate the net amount prov9de~ to each account
Tatat Other Account Net TransFers
GMC Fraser Ltd.
.Account t! 3674.8856-Q14
31-May-10 8MC} Bank of Montreal
15-Jun-10 BMO bank of Mnntreat
Total CMC Fraser .Ltd. Net Transfers
Total 1624452 Orttatio Limifed Het 7~ansfers
26.Oct-07 BV~O Bank of Mon[reat
25-Feb-08 6.410 Bank of Montreal
26-May08 BMfl Bank of h4on[feat
1Q-Jul-OS BMO Bank of Montreat
16-0ct•QS 61JxQ Bank of Montreal
26-May-69 BMfl Sank of Montieal
26-May-09 BMQ Bank of Montreal
10-Jun-09 BA40 Bank of Montreal
22-Jut-04 BMO Bank of h4antreal
Q2•lM1ar.-12 Bh10 Brink of Montreal
Transaction
pate
SUMMARY OF NET 07HER ACCOUNT TRANSFERS DETAIL
R
Withdrawal
(}eposiG
Deposit
Depos[t
4vithdrawat
Deposit
4Vithdrawal
Deposit
Deposit:
Deposit
Withdrawal
Withsirawat
TransaCtior~
Tgpe
Online Transfer, 7F 367~4~8856-034
Online Transfer, TF 3b74118856-Q74
OnEine Transfer, TF3677N7343-357'
Online Transtc~; 7F3677N73~3-357
Or~tine Transfer, 7F3G77~7343-357
Orrlsne Transfer, Tf3677~7343-357Online Transfer, TF3G77{17343-35Z
Transfer, 3677-7343.357 3677
3[ansfer, 3677-7343.357 3677
Onldne Transfer, TE 3677N7343-357
Online Transfer, TF 3677#7393-357
Debit iglemo, TRANSfFd2 7Q.3b77 7343:
Deposit ~'rorttlW thdrawal To;
E~caCt Wording Per 5tmts
551,728.60
30, 00.04
(30,0OO.OQ~
551,728.b0
Page 2 of 2
(103.53} "
(t50.05J
49,700.00
(134.66)
26.25
(6,600:00)
(5,440.00}
{297.43}
5.10
~i3OD0.~0
333>185.6&
5
Amount
Schedule 3c
Peop[edge HR Servfices Inc
Forensic Assignment
3e
3t
3f
3t
3~
Unidentified Cash WithdrawaEs
Canadian Graft Payment
Cash Witihdrawal
.Debit Memo
US:CashWithdrawal
16,475
39587
337
1,55b
57,949
71,075
144,$16
10,50
10,50fl
10, 00
-
-
~
~:
13,126
USD ACCounC
CMC.
Fraser Ltd.
ACCouttt
CMC
eraser Ltd.
52,778`
86,80fl
1,693
3,545
144,81b
-
Account
Reference
Missing Cancelled Cheques
1 b24452
Ontario Ltd.
schedule
SUMMARY 0~ ALL UNII7ENT[FIED GASH/CHEQUE WITHDRAWALS
WPFS
-
45,015
45.,015
45;015
~
ACCoutlt
271,4Q6
114,268
136,887
2,t~24
5,101
258,84
9 3,1 Z6
$
Tot3E
Schedule 3d
Peopledge HR Services (nc
Forensic Assignment
Name of
.Bank
CMC Fraser Lid„
26-Feb-10 BMO Qank of ASantreat
15•Jan•1Q E3h1Q Bank of `,tontreat
TrarTsattian
Date
SUMMARY OF MISSING GANCELtED CHEQUES
,~
CMC Fraser Ltd:
CMC Eraser Ltd.
Account Hotder
4478 tC~47-~66
D478 1447.4bb
Account
tt
Deposit Fr~n~I~~Jithdrawa[ To:
GYact 4'.'ardin, Pei`Sums
~'Jithdrawai Cheque, NO.1Q2
Pre-Ruthorized Payment, CHEQ/PERSICHQ.ICCQ/CHP
Transaction
'Lype
12,976.52
149.28
13,125.80
Amour~C
Schedule 3e
Peopledge HR Services Inc
Forensic tssignment
N~tOp/$~U1i
4624052 Oittat[n Uiislted
46T4~dSZ-Uptafl0 Llirtlteid
tG2~4152 Cinwrto Umit~sl
i62~452 Ontario 41mdcCN
7b244S20nta~laLimEteQ
t62iI52 OntaAa Umited
Sb24152 Ontario llmlted
t62M520ntarto lfmlted
Y62M52 Ontarto Limited
162sa52 brio Limited.
t4lti+t52 0r~srto ltrniced
1G2+W52 Qntarto ~,1m1teC
ti624i52 Ontario Lkniced
iGZ+iS2 OncaAo Limited
tb2#iSI 0aftarlolkrsited
)(,4152 Oniltia C~rtReti
/621+52 0attarlo t4n~red
Y&2~fi5ZO~stxtioLknittW
t62~ia3'tOrttarlolimlced
142 452 t#uarto L6»Iter!
S62M510nwrfo llmiCed
t62k152 Qrttarto Limited
1624152 Ontario llmttecf
i62s/52 Onurto tlmlted
1621152 Onwrio L4nitecf
142MSI OntarW Lfmitetl
t624~152 0owrio l.~miud
56241520aW~1oUm4[ec!
162{452 Ontario limited
2H's& 1023~~77
.1RS8 t0I3.377.
-355& 1d23.3T7
385& 1021-777
3$581023377
38581023.377
3858 7Q23~177
3854 7021.177
7858 1023.377
3858 1023377
385b i023~377
]85II 1623.377
3858 102a~377
39541023-371
1858 1023.377
3858 7021~77f
.38581013.377
385b 10I3.177
.)8581021.17!
.;3858 102J~}7T
3858 1Q21.377
3858 1023~1T1
335N 701J~377
1958 1023.177
..}858 10?1~377
3ySB 7Q2}377
3858 1023 377
185310t1~3T7
3858 1023.371
~ese ia2a•irr
ictusz o~~d~ um~i~
re•nwyor nnw sank of ~ancrcnt
17~AUy~07 flMp park p( Mtmtreai
15JurQ7 MtO ttiink 01 NlutCteai
18-J~m t~7 B,MCJ Hank nt l++wnue~t
19-Jun•d7~ BA10 tiaa~lc pf hWntreal
JS~Jtai•Q7:.6AW Wrdco/Manirral
UdJtd•0T BA~tp Bank of lka~Creal
25~Ju1•07 81i08ank of Maxtcat
t1yaup•07 6~htq Wnk pt ~onae~l
1d~~uy~tJ? ~tK7 Bank of Mattr~+at
30•tuxy-07' EAU? iLu+k oP MaYtreai
W-;ep•Q7 6htO 8anic oY Nontrrat
tO~Sep fl7 8MQ 68rdt of l~onCteai
1S~Srp07 6a4Q Batik ad Mmirrai
Ot~Ott O7 EAW frank o{ Adontraat
US~Cki 07 8Mp 83nk t~ MagCreat
2)~OCi 07. Bei(? Bsidt ptAWnttEai
~6-Nw•07-SMCS Bank pl A4arttcal
1I NCr~Di RutP pard~ W AWntMtii
t13•pce~076J~tt,~u~M,Wµa~trt+al
06.Oer~U7. &NCi Bank ut Monaeat.
1#~6cc A7 CiMt} Bsnk of ll~tmtteat
09•Jirl•Q~tl &4~(3 83rtk of Monlrcal
11 Jan•OB Hn~C? Bank of Abnxtea!
19•Peb•OB 9AW Bsnk W MonCfca{
19•FcD•pE 6M0[i nk of Mmtrcal
2i•Apr•08 8~W Nank of Maritrc+at
10MAay48 &N0 6ank of Na~trca{
ZO~AWyOBBhWBankgfMantrca!
IO~/day~OB N.10 Bank o(Maitreal
pCtnUEt6 d
3958,1017~~~f
aria ~4z3•a77
]Narytr t~ptcoisit tiatder
7(r24~4~2Unta~4olL~rltccl
aa2aa5~ or~cada ~.uniied
i6I4s52 Onterl6 L[mitad
17•Jul•t)d&~~OCianAolMwttar~f
25 r~r~~o 8ntcr sa,k of Aacmmrcal
7rlirKt~t~d1
WIN:
SUh~AIl~RY.Uf lliktlEN71R~A ~R31~UOR1sF~'SNf~~IUR~IIVYXt,S;
.i .~
Oihet Uank A&a Wlthdr~wa(
ApM WiltWrawat, 777 Gw:lph l:iiNe
Onlina gill Payment, W.50 MA5TCRCdRtF
AffhA Wlihdrawat, $4 Ktag 5[r ~+{
f7thM6ankABA4Wtthdraw~ll.
ADM WiNdrawal, J1.0 0Ut10A5 S7
µ8M WitAdrawtt, 7T7 Guelph W~c
A$M N'ItfWtiw3f, 3m DUNOpS 5T
t~hct pa~dc aBM W~UWraw31
A&~iwlttKtrawnt, 777 Guct~ Line
4thrr IIarN~ A&41 Lv~thdr~wa~
.SBM W ittWrawat, 320 RUt~Dp$ ST
C?4hec Bank ABhk Withdrawa3
A6r~{lvrttrdtawat, 2a(I tE~GNEfiJ+O
t~~he{ tivrk afroWitMrawxi
OtheY B.u~k A9M 1Vithdrdwat
(Fth~er Q.u~k.ABM W1UWt~wai
A9ht4YiSM1f~Ywdt, 2536 Tt41RD UN:
C3NerHxnka&NWitlufrawat.
Ottrrt Bank AB.M Witluirawal.
~clter B.ink hBM W[UWr3wat
ONCE 81nk ~0M WIUWtawdl
QNer dank ,tiBM WttlWrawai
A8M WItMJrawat, 2576 tNIRO t1N
a!!M WlUdrawal, x436 TNtR4 .fit'
dilht Wlthdrswat, 2536 THIRp UN
ARM Withdrowa(, 2536 THtRL1 LlN
A&~AWIthCrswal,T53bT1~SRpLtN'
AliAS Wlthdraw~l. 2536 7HERfl LIN
aent wicna~W~~, a~a nuNgaaKss sr
canaaiao ora~c. aitr~'i ozEbvar55
CartadlanDr~[t,W786rattQ2344Gt23'
pxp65ic iranitvttldnwat 7'a:
fz~ct V1aQing t'n Surtts
Ca:A wittidrawst
Cssti w~thdrswel
Gash wichdrawxl
Cash wtth6raw5F.
tashwiihClawal
fazrt wizh6rawal
Cash vn~t~rawal
Guq wiU~lrawst
Gish wfUidr~waf.
Cash wich4raw,xl
tasl~ wfttWrawa4
taSR wittsdr~wal
Cas7~ wit2Wrawat
Cash wimdraw3t
Casa vriUxtrawst
Wsh witt~diawll
Cash+vi[hdiawai
fasA.ntridr~wat
GuhwittMctwsl:
LasF~ wiuutrawat
{ash witlulravraC
CdS~ wfNtlydwJt
Cazn v+~thdrawaf
Cs~ wtltWrawaE
~Lasti wlthQrawat.
Casn withdraws!
Gash wffhdrawal
LashwitAdrrwal
Cash vriNdrawal
cash w~ct~~rraW~~
Ganadi~xnDraftpa}m~¢nr
c~naaiaa orate ~av~nem
Traru~c{oe~ prantTo Gatcgiiry
Ctw~gtu~ liswti TW.
Pagel of
3t}7.50
Zf9:A7
12.e0(I:Qo
4AO:QtI
2flY,5a
2g0.fl0
2W♦W
200.6
301.50
2:a9.OD
3D2.W
2~0.W
301.5St
240.00
2t1S.5D
241.50
~f.SO
3vi?.tlft
ZOf.3t7
Zt?9.50
201:SU
2f31."~0
~Ot:t5
Z~S0.00
24i).0~3
tOD.00
500.OQ
St10.06.
00.
zoo.oa
sz.~s.y~
ZI,7?d.1D
as,000.oa
hmaunc
5Jtcd~le ;:
P~oifted3e F#ft 5ervicvs Sn~c
f~orenac I.sdgn~a:cnt
Nartse of AttamC Holder
162ad520ntarfoLltni[ed
1d2~S~4.52 Ontario ttm~ced.
iG244S2OncarivLJmited
t624{52 OnCarfo Eimixed
16244520ncar4o UrrtitEti7
1621452 Oncarlo Uinite<1
1624452 Oncarto Ltmice~J
1G2a452 0~tarlo-LimRed
1824452 Ontario CirnttEd
t62M52 Onc:srio Ltm41et1
1624152 OntariotimRed
Ib2445T.Qntarfo.Linifted
tb24d52Dntartotimitrd
CG2~ii52 Ontarto LlmtEed
iL2et52 OMarto Umited
IG24452 Ontario Umlced
}6244570nCarlo Limtte6
ib24152{7nCario Limited
t62~t452 Ontario LSmiced
t62~uS20ntarlolimiccd
S62µ52 Ontario 4imiced
iG24a5Z Uncario L4mtted
1b2~i~i57 OnCarfo Etmtted
762a~52 Oncarfo UmiteA
iG2M5ZffitarfoUmited
1L24a52 Ontar4o timlted
142.4452 OntariotimlEed
1G2iA52 0ntaria Limited
ib244520n2ar1oLlmitrd
7b24452flntariolimtied
t62<a526nttno Umited
1424{52 Ontario lim1[ed
1b2MS2:-0~tarla Limited
itansaction
Norma of Bark
02-}sn-A4$h50Bank ofMdnueaE
OG~Jun~08 P,aitO Bank ofh5onttcai
25-lut~~BA1QBank of/hanveat
10-.1u1•tl8 P,MO batik of Montreal
1Y~3ut~O8 BhW Bank of Moncrent
31•Jut-48 6~4t0 Bank of ttontrcat
OI-AuQ~Q4 9~N0 Bar~lc of;l5ontreat
ZS•,wg~08 8M0 Bank of Maltreat
25•.1ug•08 &~t0 Batdc o(Mmtmal
26 Ott•08 9AW BaNc of MmtreaE
27.Occ•OSBNABarkotMontrcal
21~t7ov~.08 BhtO Bank of Maitreal
19•Cfc~c~Q8I3A~4BankotMontreal
22.OvC~08 EA50 Bank o(hkx~trcal
71-Dec~08 8rh0 Bank of Nancreat
O4~Jan•P7 HhtO Bank of Moncreat
21 Jan•09 MtO Sane:of Mancreat
t0~feb•U7 0,Mt7 Sank of Moncresl
i0 Feb~D9 &+~iQ Sank of Montreal
11•Feb09&MOSankofMwstreat
AG Mar-09 W.1Cr $an{c of Mw~ueat
72 tAar~09 ~+Ap Bank otNAnuea!
3f -Mar-tY1 $i.Vt} Bari}c olMatitreal
06~nyr.09 BMQ bank ofawnireal
17•Ju!•09 BM48ankrfhbnVedl
25-May70 &HO Bank ofh'vrrcrea[
O7•Jan•OSBMOBankofAtarcrcal
{17~Apr•68 BAFO Sank of Montreal
26 Jun086hU)Banko~Monveat
03~Jun-10-&NQBayc;o#.Mon[rcal
24,~Uy~07 BMU BaNc of Montreal
1Z•Oct•07 E~tC) Barak of hwnveal
2b~Nrn~07 BMO Bank o(;~wncreal
WMf~WRY OF UNtD£NT~FIED.CAS.Hf DRAFfWiTN6RAMlIiLS.
'''~~
335$ t027-377
3856 }023.377
38SB t023.3T7
38581~23•J7Z
38581023.377
3858t023~377
3953.?023.377
Atcant.Y
i8581a23~37?
?858 1023~JTi
3858itl23.377
3458 1pT3~37738561tl23.777
3858 1023.377
3858 /823377
38581023.377
3358 1073-377
3#!56 1023377
39551023.377
-3858 1023•x77
38581023377
-3858 ID23~377
39581Q23-377
7858 1013.377
3858 1023. 77
'33581073-3ZT
3858 1023377
3858f023~77J
3858 1023.177
3Fi58 10233'77'
3358 1021J77
3816 1023.3T,
38581023.3T!
33581d2J,37?
US wsfs withdrawal - uniderttifie~
US Cash vr~thdrawal - urtidenufieC
US rash wicndrawat -unidentified
US$~Purctuse, r~71.tl025
Clrtus FntL wKhdrawz1, 7331d00dGCR. 706 %?.1187201
prb[tmema
OeBit memo
Dcbitmemo
Oebitmemo
Traru~cti~n Fror,:tTo Category
CasdfwEU~drawat
Caste vnthd(awal
Cashwithdrawat
CaJt wschdrawat
Cash wisJrtlrawa[
Cash with6rawat
Cain wsUWrawat
Cash w;thQrawat
Cssh vriitrsSrav+at
CssA witk~tfrawsl
Cash withdrawal
Cash wiihCrawat
Caxhwithdrawal
Cas}i w[tndrawaE
Cash wiNdrawa4
Cash withdrawn[
Cash wiili4rawal
Caste wishdrawa4
Cash +riih6rawal
Cashmthd~awal
Cssdi vriUi6rawal
Casty wiNdr~w~t
Cash w4uidrawa4
Ca:tti v~uWrawat
Cash.wltlWrawal
GasA withQrawat
Cirrus USA Wfthdiawal, 11005641 tA. ~0;X1.166304
i)ebitAtemn,BR,3taA,l.Cl3M702013i905
Debit Memo, 88.314x, LC 8MT020131405
DebicM1'rmc,6R.3ti4,lCffM7020l3t405
Oebitk~mo,8r.34t#,:GAENfSlIN~ENTPAYMFNT
Depottt £rortstWKtlQrawat io:
A8M1vlthdwwat,lS3bTfttRt?Llfi
ABM WEthdrew~E, 2534 TNIRO11N.
Withdrawatat,6RW78
Wiihdrawat at, BR.4878
Wichtlrawat at, BR,{Yi78
WirhGrawai at; OR.t3iiE
Other Bank A&u Withdrawal
Other Sank A8M Withdrawal
Oilier Bank A6M Withdrawal
ABM tivtt}~Omwat. 2~ tioM Stn
Other Sank a&ti55victx7rawat
- QBA4 Withdrawal, 777 Guelph LfnC
Other Banka&N1Vivadrawal
OUxpr Bank A&N Wltind~awal
Morizy Lsrder, Qa78 Fti+A 0100259'S~f`
Other Bank A0.+A Wlthd~awal
ABN Wfthdrawai, 2534 THtRA LIN
ABJ~51VtCtWrawal, 76{~ WpY,KEFS l
ABht lvichdr.~wa#. 184t WALKERS l
Withdrtwatac,8R.0~i78
W ittidrawal at,6R,p+78
Wit?iaravrai at, NO.tSy BR:61T8
1Vithdrswal at. 98.6178
Lh~ue, N6:162
DtbecOankABAkVltthdtawal
ABht Withdrawal, bfAS NttRQNTARJ
Ct~equ> madz ouz to Cash
CM.•q~ie Iswcd Ta7
of 4
Page
:
}~5.3f~
7.~02.5D
208.72
3~.~
~.7~
1,593.3A
581.75
I5b.75
1.~•`~8
201.50
240.00
SWOb
500.00
3.500.t~0
1.004.00
27,SOO:D4
2.f~0.i~Q
7.0(70.00
301.50
500.00
8b,8W.23
Amarnt
5W.00
X100.W
A,DDO.~
4,000.00
~,OPIJ.IXD
7,OOO,DO
301.50
291.D6
.203.00
2~t0 a7
501.5
500.00
b0t.50
201.50
Sthvtitulc 3(
Peoptedge HR Scrvicvs Inc
Forensic Assignment
Name of Accocst Hoider
162~W524n[arfa Limbed
1b26i52 flncario Limited
15244520ntario.Umited
1624452 nn[ario Limited
ib24452 Oncarto Limited
ib24452 anrario Limited
Chtt.fraserltd:
GtCfraerUd,,
CMG Frazer Ltd.
CA1C FrasKr Ltd.
GNC fr3ser lid.
CMC FraserLid.
GMC Freer Etd_
CMG Fraser Ltd.
CMCF~asetttd.
CN.t KrBser Led.
CMC Fraser Ltd.
C1kC Fraser Etd.
f}AC Fraser Lld..
(AtCfra;er Ltd_,
(11,C Fraser Ltd.
CMG Fraser Lcd.
CMC Fraser ltd.
CniC Fraser ltd.
CMC Fraser Ltd.
CA1C Fraser Ltd.
UhC frascr Ltd.
CMC Frazer Ltd.
CMCFraser ltd.
CMC Fraser l2d..
CAkC Fraser Ltd,
2D•Apr-ifl 8M0 Bantcoi Monueat
~4.Oit-10BMpRanitdJdont~eal,
27.1u1•G9 Bt+O Qank of b5ontreul
OB•Sep-Q4 8M0 6.ink of b5ariurst
IS-Ott-Q9 DMU Bank of MonfrPal
15-t7tt•4~9 ShaO bank of Awncreat
28~OG[~09 8~t0 Wnk tl1 Airntrcal
Q9~Nov09 BAtO Bank of Mon[rea!
2D~tARY•tA BMOFS~nko(MtmVeal
iA~pec•Q4 8~0 flank of bbnueaE
t&Jan-10 SMO flank of Mantreak
29~hLyr•SO BN,p Sank o! Abnucal
12•Apr•40 &1s0 $ank of Monucal
2Q~Apr~tO 8M0 fank~of Mpntrcal
3D•Apt•1Q 6hW Bank of lAO~ueal.
Z1~AUy1fi 6NA 6anko! Monereat
W-Jwr70 BAiO Bank of hSonUeaf
67-Jan~tfl BMO Bank of t~kmtieat
lb•JwmtCs BAtQ flank of hbntrrs!
Z7Jun-10 &4W 9ank of Montrca{
OSJu!•3D 8M0 Bank of Mw~ttral
08•Jul•SD BMO flank of,tWntmal
QS-1ul•SO Bht{7 Dank o(hiantteai
14•Jut•tfl KMD bank of llantrca{
Total W[thdrawats lram i62i452 6nYnrlo LSmitnd
7ransactlort
Name ofIIank
63~Dec•(~7 9M0 Bank of M4nvcat
77-Dec Q7 6Mp lS~nk of Mantrrn(
2&•DeC-Q7 BMO Bank of MOntaelf
11-FeG~CE BniO Bank of l.4ontresk
2A•Nov-G3 BMO Bank of Atonctes!
2}•p«•~ ghtp Bank of 1.Santmat
SUMMkRY OF UNIOfNTiFIEA CAS W DRAFT Wtt'HDRAWALS
6+78 1647•~fG6
Oa78 1067-db6
OS78 iW7•~566
W78 70i7•!6d
U1~8 1667•~ib6
6478 16iT•466
5iT81647•K~6i
!}178 SQd7- 666
W78 1 W7~444
4178 t0i7.464
W78 16t7•iG6
O~S78 il}i7•A55
W78 1 W7-~tfi6
4178 70E7•d66
W78 tpil•dd6
W78 16~1~SbG
04?8 16t7.46G
0478 5 W7.466
0478 14t7.4b5
0478 tW7•a66
0418 t047.4Ub
04731447.446
W7& 7637-dbb
tW781W7.466
3858 7023.377
38581Q23.377
3858 1023.377
38 8 1023177
as~a Gaza-an
accoui[ x
3858 tOZ3.377
Chigoe Prxcsxed Gy &u}cii
Gtu~ee Proet.xW By Brands
QthCf Bank A&N With+J~awal
Cheque Vrxessc6 By &anon
Cht~qur Processed $Y ~~
Other Bank AHM.Yt3thJrawai
CArquCPrt7tet3eG.IIyBrancti
Cttegne Processed gy BrartU~
Qther Baed~ AGM Withdrawal
~thC~ 0.uik ABM Withdrawal
Cheque Procei~+cd E!y Brantb
Chec~u~ Procersett.6y Branrh
Lhtro~e Processed By Branch
A8M WithQrawal, 777 GUEEJ?H 11T1
ABM 1Ylthdrawal, 454 PARK ROYAL
A9a51vistufrawat, 459 paRK Rt}YAC.
Ctte~{ue Procesaecf By Branch
AB~h WEchdrawsl, 1.EROPQRTlpOVAI
Other I3artkABM Withdrawal
Other Bank ABM 4vithdrawal
Cficgtx YrocMsed 0y 0ranch.
Oiher Bank ABM Withdrawal
Canadian Droft, QRAFT 02b823581
CanadianAralt,CJtYAFT026826)9i
UcpaS~c F7an1WfUMrawat 70.
Cirrus USA Wfthdrawat, 4W~01375 NY, 206 X1.Q2WW
Chrus USA Wlthdrawat, LW91t738n11, 202,5 Xt.00.s5DQ
Clmn USA Withdrawal, ~t6 MI, 62Xt.004500
Cirrus 11Sh Wichde~wa(, 6WU7624 PA, ~6q Xf.Q379D0
C1mn USA Withdeawal, 958470 FL,402 X1:3258W
US$ Gash PurChat~, AT1.Zat5
Cash witRdraw~i
C.3sh witlufaawat
Casts ~nitWrJwJz
Cash w~uWraw~t
Cas1i wiUsdraw~t
Cash vnUidrawai
CthwiUxlrawal
Cash withdrawal
Cash withdrawal
Cash vriUQnwal
Caste wiUWrnrra!
Gas1i wfUuttawnl
Ca3b vriNdt:~wal
Lash withdrawal
Cash wi[hdrawat
Cash wicndrawat
Cash withdrawal
Cash wiU~drawal
Cash withdrawal
Cash wi~drawat
Cazh with6rswal
'Casts withdraws[
CanaCian Draft
CanadianDratt
TransaCclas FranlTo Cattgpry
US cash wlNdrawat• unidentlfi@d
US cash wittxfrawal - unfdcntlfied
US cash wiUxtrawal - unidentiFird
US tasty withdrawal -unidentified
US caste witt~drawat - unidentlfied
US Lash wfthtlrawa!•unidentified
Cash Withdrrwal
Cash yVithdrawmf
Caste Witttdraw3l
[ash Withdrawal
Cast! Withdrawal
Cash iVrthdrawst
~ashlYfihd[awst
Lasts Wrthd2wsl
Cuh Withdrawal
[uh Witfidrawal
Cash withdra,+~al
Ca77~ Wittidrawsl
Wsh Wilhdrawat
Cash WjthdrawaC
Gesh Wilhdrawat
Eosh ~Wthdrawat
Cash Wlthdrawat
Cash Withdrawal
Cash W[thdrawal
Cash Withdraws!
Cush WPthdrawal
Cash Withdrawal
Che~quc ltwed Tot
P~~e 3of A
2.O~.C~3
2,a4D.G1Q
3Q1.75
2,000.0!3
3,ODQ.60
i01.5{J
t,500.G0
Z,W0.00
443.0.4
801.56
3,Wil.06
1,000.04
3,000.00
iIX}.6~
200.tA7
Z~40.o0
2,OCQ.(XJ
200.00
463.60
361.75
t,P~0.00
SOt.SCi
B.OW:tl4
8,4TS.OJ
14~C,816,82
:.m4unc
2cyt.t2.
2Q4.45
62.28
373.6a
532.47
620.75
3,545.24
Schedule 3f
Peoptedgc HR SeMces inc
Faens~c rssigeir,enc
C,A~C Fraser LLC.
CML fn:et LfC.
GMC Frasct Ltd.
Ob~Nov-/2 ~K3 Bank of Nc~ntreal
12-FCD•70 EA1Ci &ink of A4MUc11
O~t~fr0.11. BA~C18a~uc of Nantrcal
Q~.10 6aM of Nanttral
BMW 6aM W ASontrcat
&MO B.uik of.wonireat
&~0 &ark of tbc~creat
Total Unldantltt~d Cash/0raft Wtthdrawafs
2~~5cp-td 10 Cnruda 7nnt
29~Dcc~tO tU Carwda TtUSt
W(Miton Park flrsnnclal Sarvk~s lid.
2f•)u111
79•Scp-t#
16.00c•S I
20:pr-72
CJK Fruef Etd. •!11 Account
ZS•Jti1•~'I ILMO BJ13k O~ hbntfCJi
SVinston Psrk iinancta[ Srrvices Ltd.
lvfnstce~ Park iinancinlSerYtces ltd.
U+.0 ~r~xr ltd.
G+MC Froset lttl:
UK F~asrr LtQ.
C,WC Fraser ltd.
CMC Fraser Ltd.
G41C Fraser l.td:
CASC fra:c~ Lid,
CMC frasrr Ltd..
GK Fraser lid:
U.~G Rnxr Cid_
13.1for•~q ChIO Rank o(ti4antana!
20•Ik~c~1Q tiM1l(I dank o(Mpntreat
18 Frb~11 (ShlO stank of hloncrcai
26•Mst~ t i 6N,0 bank o1 Mattteai
76~A~f»12 BN.t7 Yank of Ma~4Ycal
TaUI Wltfidtasvais from CMG Fnsar lEd.
cue maser Ica.
ie-seP•io sMo aank or h+onuca~
utsar wt~w w~:.s
Name o!arcane Holdcr
CMGf'rasrrted:
CMC f`raser Etd.
GkC Ft4.ser Rid.
CMC Fraser Lid.
e~
Trmsxti6il'
Name oC $.ink
t~t~Ju1~1D8MO8ankolMozurea!
15~Jt+S~]O ftMU Bank oC ~tontmal
09•auq•10 0M0 bank of.Nan[rcat
26•swg•10 dx0 Bank of Moncrral
~nuw~r a~ ui~oa
~~,
0235 520ti867
O2a5.52C2867~
U50 3299 4~98•G23
VSD 3249 x798 6I3
US63244 4748.6?.3
i/5D 3259 d7S8.623
USQ 3299 x743-623
Oi7S 7057-t66.
W78 1667-~t6b
0478 t0ai-~6di:
6M17B 1047~aGG
tY178 10.17.465
Og7814A•~bG
617810~t7.466
0#78.t6f7-
aa~a ~oa7-~sa
atcants
W787W7•J66.
4i7$ t4tT-i66
tN7816t7-M~_
0478 t W7.166~
~CASh WIU~drawai
Cash Withdrlwa4
~Casti Withdtawa;
~{asfi Wlthdraw~t.
Gash Wlthdrawai
Cuh VYIChCrawal
Casty w(Uxirawat
Cash wiNQrawdt
CatR withdrawal
{azt+wsindrawat
Cash with6rawat
Cash withdrawal
Cash wittidrawat
Crh wiU~drawsl
CAD GRAFT 5~J574s2
GA6 DRaFf 54351791
wi~rawat
WittKSrawal
W~ttMlrswal
W~ttufravral a4 BR.3$71
wttt~lravgl
IJS.$ C+th Purclu:c. AT 1.08{15 FfC $O.W Sa0.Ot1
U5$Cash Pvchasr, aTt.0155 HC SA.CO t0~0.00
CanaClan Draft
Canraian Graft
Gt:h withGrawat
Cssh with~rawat
Cnxh witpCrawa!
Cash v.ithdtawal
Cash witAdrawat
US CdSh w1UWt3w~1
US Ca:h w~Ndrawat
C~fi Witl~dtaw~t
Ca h wtUWrawai
Gsh 1'tithdrawai
Caste Yr'ithdrawst
Cash wiUxfrawal
C3:11 WttJ~d~.tvn4
Cash WitAdrawai
600 Cx~u63
G~eque iswed Ta>
~ashvrschdr~wat
Cazh W(Uti4rawat
Cislt W3Uxfr3wsl .
Trus:aczion FromtTo Category
Ca:hw~Ndcswat
Cash wiNdrawaf
Cash rntte4rawat
peCiC lk~sno, Or.3b53. To Close arrant.Rcalt 0224&'t705 BDO
Gmuc!
DeGtt Metitxs -
CheryuePraesi~W Ry 6rartCh
Wlthdra+val~nt, BR.]&71
Lhequr F'roccnxb 6y 6rancA
W I[hclrawai At, BR.J249
Othrr tfank FI3M WithCra.vat
wiuwwwa~ ~~, ~sn.szv9
Oa~xrit FrgRl%W~tt~'kawat Tu_
tlttarrrWrW~fV,t.WttRWravrat.
ether Hank ~i67t Witlsc]rawaC
Qthcr bank ABM WI4hdnwa[
Cheque Prxrsed fSy 6rarttfi
258~II0.89
A5.015.00
25,007.50
20,007.50
t0,500.U0
3.OW.W
2.000.(l~
2.500:00
2.OW.00
t.UJO.CA
57.9 9.67
SW:25
1.Ot5.5(7
1,SSS..75
7D.94
3,000.00
2,~i(7.W
2,0(~O.W
2,OJ0.60
101.15
39.587.33
s,000.~
~t00.G0
«motet
88.W
307:50
20t.Sf1
Peoplecfga HR Setv{ces tnc
Portrait Asxigrancyir
,.~
peuplerfge HR Servites Inc
Forensic Assignment
~~'!
SUM~114RY ~'ALL:6USIt1E5SA~C0Utf'C'~AGTIYETY
scnea~~.
~otcronce
ab2ag52
CnIC
C~:L
Ontario Ltd. Fraser Lid. Fraser ttd.
hecount `U5~ Account
Account
5
~
S~>
~YPFS
Aceowit
ToFat
S
$
Peapledge Funds
Funds Distrilauted to i42 Qnt, CA1C Fuser & ~1'PF5
InterCampany Transfers
Cheques Issued Back to Pcopledgc
NetDePoSicsENote 1j
5a
sa
5a
1,'.65,90
85,~Q
(39a~-079)
1,055,1&i
Ehru~ tkposit~t~ce x~
a+
x93,459
x8,025
1~
~9b
Sa2,a4f
1,550,44U
1,070,759
Y1,011
1b2,252
2,794,462
530,342
551,72$
8G5,8-13
~
73,363
71,075
SS,QOQ
5,t~5
383
1,070,754
~
~
X0,500
Total Net beposfts
withdrawals
Getlit Eard Payments
Unknawn TransfeEs Lo Other I~ccqu~Sks Noce 3J
Cheque Payments
Unidentified CashlChe4ue VlithdrawaYs
Canadtan t7ratt Payments,to 8£ Rewurces
Dehii Lard Purchases
bank fees
Totat Otsbursements
Net Balance
]a
3e
~a
~d
24
e
s
a3a,f38
t4d,$f~i2,7$1
1,-425
1,5x4,140
y,250
f,2t8,285
{195.551
1,022573
~
10,000
1,000:
~
11,000
1,600,OOfl
{1,304,285)
{133,959)
161,756
2,975,904
{723,929)
2,25t,97!
?U
10,520
x5,415
52T
-15,5x2
i,39b,1d5
551,728
39t,SDt
271.a6tr
55,Q
7.875
2,355
2,d7b.Of1
x91
~16,71Q
118,451
-
jfj tact Qepvsits are made of funds transferred among enti[iei and payments issueG back to Peoptedg~
(2j Other funds are made of deposits to bank accounts where ttse source of funds are unknrn,~n,
7ranslcr deposits, a returned cheque and brink vedit reversals have been rerrbveQ and applied to the telatad•withdrawa! iiem
to show a net withdrawal am<wnt
{3j Transfers to oefier accounts are net at funds tran3ferred h,~ck to 162 Ontario fran these accamis
.[See detailed analysis in Schedutcs 3b to 3cj
-
s~
s~
sb
Transfers Back to Peopledge
Cheques Issued to Peoptedge
(195,551}
4,022,73-0
1,056,181
..(1,000)
1;274.285
1,278,285
11,000
-
1,0 0
1,000
10,00
$
$
-
CMC
Fraser Ltd.
USD Account
CMC
Fraser Ltd.
Account
(39A,414)
85,1100
~~~~~
1,3b5,~0
5b
sn
Reference
Schedule
1 b2~#452
Ontario Ltd.
Account.
Inter-Company Transfers
Cheque issued from WPFS to 162 Ontaria
Transfer from ChtC Fraser Ltd to 1b2 Ontario
Transfer from CMC Fraser Ltd co CMG Fraser Ltd. U5D Accaun~
Cheque issued from WPFS to CMC eraser Ltd.
Peapledge Transactions
Deposits Identified
5I}MMARY aF INTER-COMPANY'TRAN5EERS
161,756
(133,959)
(1,274,285)
~1,3Q4,285)
(~~~~~)
],b00,000
~
WPFS
Account
2,251,971
(723,929)
2,975,300
$
Total.
Schedule 5a
Feopledge HR Services Inc.
Forensic Assignment
Name n!£ank
7b244520csia rfo tirsdted
763 -152 OviW»o Limited
1&2d~526nUrb UmGtrd
162+152 OntarsD Lirm[c6
ib2sd52 C3nsario llmitrd~
762+152 Ontirto Lkm~ted
1b24a5I(.Hilda Limited
16241520nWriaL{mltad
16Zs652 gnlario Lfmite~!
iG24t52 Ontario ltn~itwl
f 524452 QnLario lirnl.teA
1624452 Ontario Umlted
7624452 6ntartn LimlteC
7b24452 Ontario Limited
7b2M52OnrarioLtmltcd
1b2~id52 Otatetlo Limited
- tG24352 iMudn Limited
162WS20nt2~.r10lln'4itad
1k2M52 CMka rla UmScrQ
JD-.tt~~tl76AiU Wnka(Xbrs[rea4
21•Srp•6T. &~fO tSank at A~vmeat
f8 1sn~08 BtAp bank of Nontrea!
G9-h+ay-Q6 BMO Bank of hbn:rexl
27.1un•OS BMO Bank at hbntreat
OS•pec~Od BMO Bank of Nontreat
2&Jan-09Bµ08ank of7.bnueal
46.1~tir~09 0.NQ Bank of hSonire~t
11•htirv119. Bh10 Rink at hbntreal
75-Hay~10 Mi0 bank of AWnueat
11•hUyG7 &MO Bank W hbntreal
t S~Jun~076M40ankd Abntrral
17•Jun ~08 &v4 Bankof Monueat
06•~r-09 &v4 Bank a! hbnv,ak
JO~a,r~09 &wJ lUnkof No+itraal
03•Jut~p7 &tV0 Banko!M~nveat
31•.iu(-07G~OBanko{Monucal
Ol-Uct•D7 &,YJ 6ank o4 M~nUeai
fl1~Feb.Qd 8M15p:&ankh nUnVeal
:9-Feb.QB 8~.+0 Bank of Montreal
10~.Apt~08 BNA Baokof hb~treal
a2•}w1.08 Bh50 Banko! tibntrenl
0f•kug-QS Bh50 BanY..o} hbnVeal
ii2~5ep•48 BMA Bank ofMonueal
11.4CL~08 BNA Bank of /.bntreal
- 28•HovOS BMO bankof lbntreaf
~7•Fi~i7~O4.CV7J8anka1A4nnSreai
70-1an~09 Bl tiO Sank of Montreal
Narrx eC ti<camt. HatQer'
167d~f52 Orturip ltmiicd.
Y62aa52 CMW:rW LlmitaQ
182d4520cttatip limlttrd
1625452 Ontario Umitad
1623452 O~tdrto Limttc6
162L45? Ontario Umfted
ib2M1+5? Ontario Limited
16252 CNstnrio LlmitoG
i62aa520ncarfoUmYtad
16 .IA52 Ontario Limited
ib?445~OnWrIa Llmiied
16?i+k32 Ontario L1mitCd
U-4~/i17y~07 EA+D Lank.of Mz~:rcai
t}6-Jun~Q1 BNB Canko( AYmUcad
'7ransartiari
WYe
SUMMARY OF lH7ER-COMPANY TRANSFERS
38581073-}7T
38551023377
3858 if/13-3TT
3858 1023.377
38581021377
-3ES61021~1TT
3858f023~3T7
7856 iQ23-377
38561023377
1658 1023-377
3856 1p23~377
3858 7023-3T7
185$ 1023-377
18581023.377
3858 7023~J77
1859 7023377
28581023.377
1856:1423377
3858.1023]77
3ASA`1QZ3.3T7'
3858 iQ:3~3T7
Sdi581bY3~1T7
38SS 1023.377
3858 iD23~377
3558.1023-377
X858 1023377
3858 iQ23-377
]8581023.3ri
3858 1023377
.]8591021.377
Acwr3t ~
Ct~egve, 1~Q.Y 3T
CFwequr,. No.id2
CMque, N0.1<9
Cheque, N0.16Q
ft~eque. Na.163
Bilt Pa,ymeni, OUTSOVR:CAtI PAY
Bit[PnymenGWiSQUftCAtlPAY
Bi4!Payment, OU75pUP CRN PAY
Bttf Paymrni, OUtSOI}F CAH PAY
Hitl Payment, OUTSOUR CAN PAY
8(tt Payment, OUTSOUB C~k1 Pt~Y
611t Payment, OUT50UR CAN PAY
Bill Psyment, OUTSOUA tAN QAY
Bi1lPaymrnt,QUTSOURCANRl,Y
Bill Payment, OUTSOUR CAN PAY
BRl Fa}merit, OUT56UR CAt~ PAY
Gilt➢ayficnt,QUTSOt1RCat+PAY
Online HEtI Payment,OUT,S(RIR CAN YAY
ge~os![
Deposit.
Depov[ai. BR...D478.
De~p~OsiC,aT. 6R. 0a78
dBM pcposit, 320 W~~b:SST
CSe~posit at, 8R. D475
Deposit at, 9R 4i7&
Depo4C at, bFt. Da78
Dcpos~t ac, BR. W78
DepgsiCat,.8R:W78
6ep~o:f[ ar, IIr.0.tI8
Depov[a[,.br.Chi.78
Utwcixit f'romtWisridrawatToe
Exad Wardir~g.Pcr SunL
CttQvr issued to PE0PI~OGE Nil SLAV{tE51NC.
Ch+*pur..l~,xd to PEO?LEOGF HR S(:RVItESItlC
U,egve tsnx~6 co PEOYCEDGE HR SEAVtt£S R1C
Che~yvz tsw.d to PEOYIEDGE NR 5£Avlt£5 iNC
ChequN Is~x~[o PEOPLET7GE.HR iERVKES IH4
Bfll Payment -01J7,5gURCE CN1 PqY
BiUPsyment-OUTSOURCECaNPAY
Bifk Payrnm[ - DUTSOURGE CAC{ PAY
8itl.PaymenC-OUT~iOYJftGE C.VI PAV''
Bitl Paymrenc- OUTS(}URGE GAti-pAY
RiU PaymenC - OUT56URCE CAtt PRY
$iii Payment - OUTSOUkCE CAN PAY
Bsll P~ymrn[ - OUTSOURCE.ClJt PAY
IIiliPaymrnc-QUT56uRCECAtiPAY
Bilt Paymrnt - OU'fSOURtE 6.111 PAY
Bill Payment ~ 4UTSOURCE CAN PAY
6illPayment-OUT50URCECAt1PAY.
SiU,Pay~rient - OUTSOURC~,Cl~t1 pAY
~cque Deposit lrom WPfS
CficG~r cicpo2iifrom Pft(WLEt)GE/0(!T'$C%IRLGIG CAN PAY
Cheque Gzposit tram PEQftE[JGElOUTSflURL11~G C.ut PAY
fteeQue d~'{xretfrom PE0P4E.DGE/O1175(111AC1N4 C411 PAY
Chequr 6zposii.from P£4PLEDGE/GtiTS0URLING C.U1 PAY
Cheque d~~osit frnsn PEOPtEDGElW'L56URCtN~i C0.tt PaY
Lt~epue depnsic fran PFC3Pl£DGE/W'1'50URCF1lG CAtt Pa{
CE,cq~e oepos~i loam PEOPLEOGEIOlITSOURCttK,CAH PAY
Caeq~e deposit from P£OPLEDGE/OU'fiQUttClNL CAti PAY
t~equ2Aepos~tfromPFOPLEl3GC/0UT50UkCiNGCatiPAV
Cheque GepnStt trortr FE6PLE0GE/QUTSUURCIN~i L/~Fl PAY
Cheque deposit from PFOPtEpG&OUT'SOURCRIG C,4FI PAY
7rsnsaetiert:FramJTa taicgory
Pcoyledge HR Services trvc.
Peopidge HR Serviu;ine.
Peopledgr HR SeMcrs lnc.
Peopledge HR 5emcr.lrtc.
Pwpk~Cge HR Semc~.Inc.
D+posttftvm\YPF5.µr
YlPFS Bank SUuanerii
.Ctiegde lSs~il~d 7o2
Ps£e l a/6
I1S6,QU6.00)
(25,000.90)
;TS;OOU.00E
X35, 54.11 y
{t.72~.32)
{i,&E6.14)
(2,+64.17)
t2,d]L4Sy
(2,383.16)
~2,IO2.)4~
(2, 16.44).
(Z,80I.74}
GY,SOZ.7A)
(2,418.~9J
(2,002.05)
(t<2'{6.58~.
(1,&39.32
(140,460.00}
10,p00.00
ZSti,DOG..0e1
ZSU.WO.Ad
/5,9W.OD
SU,000.00
100,000.00
:OO,Cb6.00
100,006.00
fOQ,006,Op
t06,(lOd•60
iQ0,000.00
i(ri3,W6,00
1.3b5~900.00
3
.Ar~wui~t
Pcopledgc NR Serviccs Inc
Forensic Aaigrurrc~nS
16I34S2.On4i'{o-[6tdted
?8~feb•12 &A50 Eank d Mnt~trosl.
3a-3u1-09 BNAEankpt Nbn[real
6H~Scp-09 BF10Pankof Mortural
t6•Qct•OA P./~4 6ank of A'.oritreat
~7-Ucc'09 6M0 P.ank o1 Abntreai
20•Nov09 6VA bank of Montrral
23•De~c-O➢B.vA Bankol .vonUaal
it~FeC-1U B!!D Bank of Abnueal
12-Feb•fa F.t+A Hank W ti'a~tre~l
12-Apr-10 &tfO Bank of Nonvral
30-Apr-1Q fJ~40 Bank of Nonucal
.t May-iQ P,hQ &~+nh of AUntrsat
euc rra~ ua,
GIhC Frowr Ltd.
CNG Ftawr1t6.GiC Fro:cr Ltd.
CJ.~L Fraser Ltd.:
Gl9C Fraxr Ltd.
Ust Fro:cr ttd.
GVC frasor ltd. ~
UDC Fn;at Ltd.
C1.5C Fnuvltd:.
CN{ Frasct' Ctd
Cl~4C Frnx[.ltd,
7824452 Qntarfo.UmfTed Peopiedsa.Funds tiet..Balanca
162M52 Ontario Lfrni[rd
;15I+/52 Ontario litruied
1E24152 Ontario Limite3
1d2d452 Ontario lfmi[et€
1b2iA5I Ontario limited
'162•i~152 Ontario L9rpi[eti
t~r24fi52 Ontario Lirrii[ed
1b24452 Ontario lim~taG
1b24~1521}nWrlotimi[ed
1b2.1452 Oninrip limited
7624452 Oniarlu Umited
7GZA452 Ontnria limited
1d2M52 Ontario Li+nited
ib244520nlariotirrted
Hama M e4rLgsitF.t KaCdrr
31-Avg-Q7 EYO"&inkof Nontt~at
3f ~Oei•07 BtiU Bank of Mpntxral
o3-Oec-0l Bt~9 Bankot hbnircal
02Jan•QB 8150 Bank of Montrn5l
31 ~hUrOS BrfA Bank of riWnttral
02•lul•68 BMO Eank of hWnkreat
Ql•Oct•08 6,ti~0 Eank of hbntroal
3t1-Uec~08 6NA Bank al F,bnveat
3t-hdr-09' &~iD Cank of tibntr~~nl
i 3~Aprvtr9 G+,iO Bank d rrontreal
30-Apr-09 &ND Bank o! Ak~ntte»1
28-At~y-09.6ln0 Sank of 1Jonves4
343u»-096vO Bankot ti'onirral
ltame of ~.vnk
11.~iiy-Q7 BtQ fsu+k of Nanireal
?rxnsactkvs
Date
SUMMARY OF tNTER•CO~L4PANY TRANSFERS
• _ ~
Onlinr Bill Paymrn[; OUT56UR Gtt~ PrY
tkprdt FrornflYtifi4rawa4 TO:
Exaet WoeCli+q PecStmu
6~T8 10.E7•abb.
Od~B 1W7~~56
g{78 7657~~6b
0~181Dt7•{6b
4578 1617-s6b
0478 101Y <b6
W781W7.4G6
W78 14:7-tbd
W78 7 W7~ib6
DA78 t0i7~<6fi
Da7$ 1 Wl~afib
38~fF 1dI1.377
DCI~~E
Gedtt.£HQ AIED
~~CreOlt, GkRUMEED.FUN~S
t?4p6ilt
OeppstL
Deposit
Depos(~
Drpos(t
Depoxtt
pepos{L
Deposit
,Credit. BR387i,TF.FRQNCrK
3358 102J-17J
On~3nt Efll Payer9cnC; OUTSGUR G:11 Pi.Y
38S$ i023~3T7
O~l[na Bill Paymene;9U'fSpUR GtH PAY
3858 1Q23.377
Ooltne Bfll Paymeni, 0ln50UR C;.N PAY
1958 1021.177
-0ntinrt Bill paymen4 OUTSOUR CAtI PAY
1858 10233F/
tJn43ne8tll Payment, OUTSOVR CAH PAY
3958 1023.377
Online Full Payment, OUTSOUR CAt7 PkY
3858 1DZ1~3~7
OnUnc 8141 payment, OU750tFR Ca1~ PAY
3858 1tlZJ•377
Oniinc Oitl Payment, OUTSOU~i G1N PAY
On:ine $ill Psyrricnt, OStT5tlilR GN FaY
X858 1p2Y37'7
3853 1621371
OnFlne 8ttt Payment, C73IFSOUR CAN PaY
3656 [email protected] Hill Fayrt~rst, WTSOUR CaN PAY
1858 t Q21•JP
.online 8i(l Payment. OUTS6UR GN PaY
395$1a2J-377
OnUnc BiilFay~rie+~C, 0U750U3?~C:.N PAY
3858 1021.377
~1r`ca~ tit' et
{hc~que deposit {ran Wp~S
Cheque deptnl[ irom w'FFS
Cheque deposit fraan WAfS
Cheque deposit fromWPFS
Chequr drpw,i2 from W?f~$
Chc~x depo-J[1ran WPf5
tlicque 4epo~Jt fran 1~PfS
Cnegnc denaat from 149F5
~htQuedCppSit lrom WpPS.
CAe'Qur dtpo5~t from tVpFS'
Ct~rquc dCpsrsttitwn WPFS-
'T~#irnftrltgintto ttK
Biit Puy~i7ent •.OUTSOURCE CAN DAY.
Biq Payment - OU7SOURCE GAN PAY
Bill Daymmt - OUTSOURCE CAH PAY '
8i11 Psymmc - DU750URCE tAN PAY
6i11 payment - OUl"SOURCEtAf~ PAY
Bill Payment • OII~SOU0.CE L,aN PAY
Bill Puy~nrnt • OUTSOURC[ CAN pAY
6iil Payment • OUTSOURCE CAfI PAY
Pitt Faymcet • OU't50UFC[t:17 PAY
6i{~ payment • OUTSOURCE CAN PdY
Bitt Payrnzsat - OUTSOURCE CAt~ PAY
Pitt Paynitcat•OIlTS4URCE CAN PAY
~Bi11.Psy~runt~.OtYf~~t.7URC£CA+I PAY
Bikl Payment • OUSSIIURCE CFN PAY
Yraiaacd&+FraEu+7`d Ca?r.'B«Y"
~a~;
Chegc~ made payabte to
CMC trom WPFS on this date
iii WPFS's tank account.
LikMy from WPfSAcctwnt
~aA~
Pegs 3of 6~
.y5,ppp;pp.
AS,OOO.Ob
45,f~Ot7-d6
25,09tl.p0
25,tlW:DO
9~~DOo-.9p
3tl,06U:i10
SA,DW,00
3S;pW.~
'SQ:.OIXJ.40
70,DAq.W
i:45b,~t89.20
S5,OU7.t0
{2,~t65.75j.
{Z.,5.17,A5J
(2,iG5.151
(39#,~fA.dtlj.
(43q,4J)
{2,LAT.52}
(2,465:75}
{2,712.73)
{t,6'Xt:41j
(T,7ii.D51
{I,,~t,Sn.25}
{2,Wd,-~fj
{2,354.59)
(1,~dtp.4'~)
i
j91p.g6)
+~!wt~iR
5chcdtile 5k~
PkoPledpe~ NR Ser»cas ttic
Forensic Assignmrnt
WmE of Bani:.
GG Froxr Lid..
U.sC FraWf LKd:
rated
CA's Fraxr ltd.
GK Fnsor ttd,
C~tSC Fraser LLd
C1ACFraserLtd.
CSC Frastrr Lttl'
G'G Fraser LtJ.
C.M.0 Fra:er Ltd.
CXC Fraser Ltd.
G'L Fra.er Ltd.
28•Frb-17. 8asp gankaf MonUcal
2C-f¢G-t2 R+W BankNbber[aea4
1
p~
nk of /.bnuea
02•Nov-09 &tiA Bank of Mrnueal
OS•pec•09 BMO Bankat hbntreat
t16-htaY.-10 BNA Ba~kof J~'a~traat
25~May-fOFiMOISankoflksnntreal
Ib~liov~i4 dr+ti0 &onk9i Montraal
11-Fch:{1 BNC)B¢nkol l~wntrert
21•Apr•it Brh~bank pt bbntreal
27•Jun~11 8N0 Bank of Montreal
26•JuL~17 gN0 BYnk of l~bnUeal
Qi781W7~Jd5
W78 1 W7.146
xis 1647•~b6
O~i781Q47-4dG
OaX81Da7•a66
0428 tOC7.45G
U478 fOd7.466
04781647-466
D478 1 W7~4b6
Wl$ 16i7.4b6
Rt781W1-(b6
W{&.i~47'~
...
.~..
O{~'6 71K7~iS6
26•A~•rt SMO Bank of Aitia~trea{ GYG Fraser LW..
ritcamY a
W.TS 14t7.46b
W78 1W7.4~5
0178 S6Y7~a86
Od78.1Ds7-~bS
Oi?3 t W7-id6
WT81W7•{66
W781647-4bb
0478tGt7.4b6
0478 1457-466
Od78 1Q47.4b6
0478 1 W7.4b6
p478. 1 W7.4b6
0~7$ 1097.466
Name of Account Bolder
Ct,SC Fraser Ctd~
ChSC Fraxr ltd.
UtC Fraser ltd.
U.tiCFrase~ktd
GK Frucr EtQ..
CIJL fraxt 4td.
CN& F~asrr Ltd:
Ch4:.FrasrrLtQ:.
C,~SC Fraser Ltd.
CAiC Fraser Ltd.
CAhC Froxr ttd.
CMC Fraser ttd..
CN~C Frasrr Lt6.
16Jun•1D 0h+0 bank of hYmtrea!
0$•Jvl~lO BA47 Eankof Mwiucai
26~,'.ug•t0.C4k78ank n(Mor~.treat
14~Sep•70EkO.EankoPl.Sonheat
27.5cp•30 Gi0 Bank of Ndnueat
72~Hov10 CNO Bank of MonUeal
20.6K•10 B7.ti0 Qank of A'nntreal
25•Jnn~17 C.SYJBankofxontceai
f B~F¢6.11 . gVq &ink of hbnVeal
1B•Apr•ii HN-D 8ankaf 1hwtUeal
23.3~t~r~11 GMtl &vnk of tMnUeal
27•lun~ll 6h40 Bank a! hbntreal
21Ju1~t1 ~A40 Snnk.of hbnfrtal
T~
Qt[!
StSkAMi1RY OFiNTER~CW~4VAfiYTRANSFERS
'~.~*
GheQue ii3i~ed to FEOPL£AGE
Che.~e i~w•ii co PEOPLEDGE
Cheque iswed to.PEOPLEDGE
ChQque Iswed.to PEOPIEDG£
ChequeiruedcoPEOPLEDGE
Chrquv ittued do P[OPIEDGE
Cheque fs;ued.Lo FEOAEEOGE
Chegre i~ueA LoPE0PLE0GE
Cnegne iswed to PEOPlEOGE
Cheque iswed to PEOVlEOGE
7ramlet Iromlio FLEDGED 1NVESTN£NT ACCWt1T 142M52
tana Lamiced
¢p.,
.
Pabf[htemo, BR.18,71 TP FOJt PLEDGED
INYESTMERiF.
+'.C~,QUN~
_
Cheque;: 4.1
Cfieque; NO.J
GAequa, N0.5
Chepua, NQ.105
CRrequr,.Nf7.10&
Cheque; t~0.113
CM-que, N0.7 f7
Cheque. N0.i t4
Cheque, N0.12Q
tM1eQue, N0.721
6hrque deposit tram WPfS
Cheque depasit fram WAFS
tbep~er Oep~osit from WPFS
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W~nsLan parse Finantiai SeMces Ltd.
WSns[on Park F'InancEal Services Ltd.
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31-1u1•09. TDtaaada Tr[uC
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Winstarz Park flnanciat SeMces Ltd.
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Wimton Park Finandal Scnicrs Lcd.
Winxtm Park Financaa[iervices ltd.
~W~mwn park Finarxul5ctv~ers ttfl:
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Winston Pak Finnnciat Srrrkez ltd.
Winston Park f'inancia4 5crvkes ltA.
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Wimtm Yark Financfa45en^dcn Ltd.
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Chaysx is~rM to PEC1PtEDGEIOUT'S{7UFCING t.U1 VAY
C3+r~vc ~«~td to PEOPi.EDGEfOIfi50UkCI++G Gat(➢:.Y
tM-cyve n:utd to PEGV1,ER~ElQU'tSOURtItKi CAf/.PkY
.., .~.
GhCq~fisfygdioPE4p4EQGE19~S0URC1itf~EAliP~tY
Tra~aackbnFtantfo:~aUeBaY
gKqu~lpypMp.TO?
7a~r;(.0(ts
lbf,75b.OQ
(i,1M.38!
ji,5dd>30)
(+t,a6Q.3~}
(i.751.2~}
{~,TSO.s6~
(i,747.i2~
ii.9I6.W}.
(~,767.14~
(~,9tb:05}
i4.42b.65)
(4.750.58)
15;265.?51
(5.495.891
~113~558.771
(1.a.1~,&S)
{3,•iS2.OSy.
(3,493.11)
{l,T3f,.99~
(3,704.71}
(3,904.85)
(3,884.v3)
(i,16t.36j.
(~:tbi.38~
(i3OY2.8M.}
{i,S8b.30)
S
~S,tSU.b~~
Amo~rt
SchtdidcSh
v~pk~r kqes.rvr~e~ awc
Fan+tsicltssipma~t
sc
be
be
ac
Other peposits
Credit - 3577=274775'1610 {tavesior Line Accounty
Interest Earned.
Rebae
Transfer framfto "Persanat"Accauat
TgtalOther Deposits
bb
Reference
scnedu~e
Unidentified Cash1 Cheque Deposits
Cashlcheque deposit -unidentified
SUMMARY OF OTHER DEPOSfTS
493;959
129,070
_
3.OUQ
13Z,07U
361,8fi9
$
1&24452..
Ontario Ltd.
Account
4&,025:
_
-
48:025
`S
$
74
11'
11
CNtG
Ch1C
Fraser l.td. Fraser Ltd,
U5D Account
.Account
5
49b
296
296
-
2W
VJPFS
AccounC
542,991
129,07f}
11
?9b
3,000
132,377
410,11:4
$
Total
5chedute 6a
Peapledge HR Services Inc.
Farer~sic Assignment
C~3sh1 Cheque Cfepos~t - Un'sdesitificd
Transaction FromJTo Cate,or~
CiiG Fraser Limiked Account # 0478 104T-466
Qfi•Feb•12 f3M~ Bank of='vtontreat ABM Deposfit, 240 NQRTH SERY
Depo5lt From/WitE~drawal To:
Enact Warding Per Storks
Gashltheque deposit -unidentified
Cash1<heque deposit - unidentific~
Cdshtcheque deposit- unidentif{ed
Caahtcheque deposit -unidentified
Cash/cheque deposit -unidentified.
Cash/cheque deposit - unidenti€ied
Cash/cheque deposit -unidentified
Cashlcheque deposit - unidentified
Cashtcheque deposit.- unidentified
Cashlcheque deposit -unidentified
CashJcheque deposit -unidentified
Cashlcheque deposit • unidentiticd
Casliicheque deposit -unidentified.
Cash/cheque deposit • unidentified
Cashtcheque deposit - unidentified
lash/cheque deposit - unidenEifieti
tashiCtyeque deposit -unidentified
~ashdcheque deposit -unidentified
Name at Bank
15~4d5Z Ontario limited Account # 3858 9023-.377
i4-N.ay07 BMQ Sank of n'~tn[real ABM C1eA~{t, 3?d DUNRAS S7
O~S•Jun•07 8MD Bank of h~ntreal ABM ~eposft, 32a DUtJ~AS ST
13-Jun•(27 Bhtf7 Bank of Montreal Deposit at, fiR. X78
06•Jul~D7 6M0 Bank o€Montreal ABM Deposit, 32t1 OUNDAS ST
23•Jul-07 BMO Bank of MontreaC Deposit at, E3Ft. O~d7$
09~Aug•07 ¢Mp Bank of Montreal. A6~1,4 Deposit, 32Q DUNOAS ST
t0•Sep•47 $h~0 Bank of Moncreaf A6M Deposit, 3201 DUNDAS.ST
01•Qct-07 Bhtb bank of Montreal AEiM Deposit, 324 DUNDAS ST
03•Dec-67 8h10 Bank of rNantreal ~eposic at, BR. 0478
24-Apr•O8 8M0 Bank of hlontrea( At3M Deposit, 253b 7HIRQ UN
29-Aug-OS Bhiq Bank of Montreat .4L;M Deposit, 958 DENMAN STR
Ot•t7ct•O8 ESh~C1 6ank:of Montreal DeposiF at, BR. 0478.
1A-Ekt-D$ liMp Bank of Montreal ABh4 Deposit, 2536 THIRD UN
21 •ttov-0& QMp F3ank of Montreal; ABAa Deposit, 777 Guelph lure
16•Jan-04 fi~tp Rani: of Alantreal k8M DeRosit, 2536 THIRD LIN
i3•Frb•09 f3M0 Bank of Montredt Cleposit at, BR,Od7&
30-Apr•09 BMO bank of fitont~eal Deposit at, aR.0478
tb~Dec-10 6M0 Bank of hktntreal ABh1 Deposit, 777 GUELPH UN
Tt~nsaCt~on
Date
SUMA~ARY OF UNi€}ENTtFIEO CASH/CHEQ,UE DEPI?Sff`5
~`.
Ghequ~ lswedTo?_
Page 1 of ~
7i,3(?~.L~O
15,400.OD
32,204.25
15,'300.Q~
ai,705,95
75,900.Q0
4,055.3Q
3,513.67
8bfl.00
3.40£i.QO
GQ.flQO.C}D
i0,IX~0.Qfl
15.750.f}p
15,75{}.44
15,75fl.40
3G'€~.t76
3bt,889.i9
,~o,00n,oa
3t.8{DU.00
15,40t~.Q(3
Amount
5chedutc 6b
Peapledge HR Services Inc
Farensie Ass€gnr~rcnC
Total Unidentified CazhlCheque Deposits
Winston Park ~inanc3afServices Ltd.
17-Jul-1J9 Td [anada Tnnt
t4ir~stor€ Pack Fnancial 5ervites ltd.
Deposit ae, BR,3871
A6M Deposit, 253b THIRD CIN
ABi~ Depffsit, 2536 7HIRR LCN'
Deposit Fro€n/\'li[hdrawaT 1"0~
D2-Air-~2 SMQ Bank of hWntceal
30-Apr•72 9M0 Bank of hWntreal
dame oi:6ank
28.6eb•~2 BMt~ Bank of Mogtreak
Transaeti~n
SUMMARY OF UNIDEl~ETIFIED GA5H/CHEf},t1~: DEPOSITS
~':
Q245~52fl88bT
Cash/ Gh~que Deposit -Unidentified.
Casht Cheque Deposit -Unidentified
Cash/ Cheque Deposit -Unidentified
Transaction FramlTo category
~.C(JDSIC
Remaining amount aii~r
taking 70,000 off of'tatat
deposit. 70,000 rotates to
ChequC written in WPFS
account suggesting a cheque
waS made payable to CMG..
Remaining amount unknown.
~~lEGUe I5SUf1~ TD?
ease z ~t z
430,119.t?
~'I~l.QQ
1 i,300.DQ
1 ~i,t 25.4fl
t1r3Q0.Qfl
48,025.QR
fUiIQUR~.
Sch~d~te 6b
Penpledge HR Services Inc
Forensic Assignment
name of Sank
i624a52Ontariotirnit~etl
t6?4a52Qntar~OLlmlteit
1L24452 Ontario LimiEet!
1b24452 On[arto LtmRed
162AaS2 Ontario Limited
1b2d~f52 Qn.arit~ limited
162M5Z Ontario Lirnited
iGZ4452 Ontario CGrited
1b2~452 Ontario LimiEed
3b24~s52 Onlarto limited
1624452 Oniaria Limited
30•~un•09&1tQBankothi~r~treaC
..
14-Jut•088~N,pBa~jkpi~iWntreal
04-1u1-O7 &NO Bank of Mar~ireal
2G•Oct,07 BMO ink of M~ntreaE
25•Feb-09 BMO Bank o! hiantreak
1Q-Jul•03 8MO Gank of Montceai
26-May-69 B1dQ Bank of hbntreaC
26-At~y-Q9 &V,0 Eank o! Mo~treai
10-Jun•09 BhtO Bank of l~haatreaf
31•Mar~Oo BA10 Bank t~f hiontieat
p2.1an•US BMQ bank of Montreal
CMC Frazer Licl;
G4iC Fraser Lid.
75J~n•!p BN.D &ink tsf kuntrcal
EME Fraser Ltd; = US AccoYint
T9-ham•t i B1k0 B;~nk a(Aa~nfreat
tA1G FraserLtd:
Total 16 4452 Ontario Limited Other DeposiCi
t624a52 4nWrio timitcci
Name of Accoum t;~tder
tt-.tut-QS &tt0 6aak of htgntr~al
1a~ssz anwro ttm~ted
7iarrsactfon
Da[e
StJMMdRY OF AL OTIiER [3EPQSITS
~ ,~ 1~
0501299 4798-b23
047& 1047.4fib
3858 7023-377
3858 1043-37'7
3858 iQ23.377'
3858 1023.377
3558 1023.377
3858 1Q23.3Tf
3858 iQZ?-377
1858 1QZ3.377
3858 1D23-377
38581Q23.377
38551423.377
385$ ip23~377
Account t~>
tnteresi farrsed
Oniinc 3ransfer, 7F 367as$856-Ot4
Traiufer, 3553.3018-476 OA~8
Trarufer, 3853.3016-~i6 Oa78
Online Transfer, Th3677~7343.357
Online TransSer, 7F3677;:/343.357
On(Iiie Transfer, 7F3b77J<7343-357
On(Ine Transfer, TF3bT/~7343.357
Transfer, 3677-7343-357 3677
Transfer, 3677.7.233-357 3677
Onttne Transfer, TP3677k7343-357
Transier,.:3575.631i-7470378
Gredt,8A.3318,TRANSF'ER~ItOhiPERSQNAL
fnedit, $8.3677, 21~T75t61q
DepositfromtwiUutrawat 1'0:
Exact Wordting PerStmts
IntereKt Famed
YranSier From tNl Fraser Ltd - Jnfui Cu~ntni~sgs
(Acct x 3G7d-gg56.014j
Transts~f fromltq Accaiint 385$•3Q18.416 D478
Transfer fromlto Aaaunc 3858.3018•a1G Oa78
Transferfrom/to Aaaunt 3677-7243.357 3677
Transfer fromtto Accoun[ 3677.7343.357 3677
Transfer fromlto Account 3677>3g3.3571G77
Transfer fromtto,tttount 3677.7343357 2677
Transfer iromlto Accoune 3677.7343.3573677
Trantirr from/to Account 3677.7343.357 3677
7ransFe~ iromlto Account 3G77.73A3.357 3677
TranfielfromltoAccount3675r8311.7d7~tk78
TrdnsTerfrom/to'Penawt'Attount
Credit• 3477-214775F610 (I~yveitar L{ne Account)
T2aaatiton From!'To Ca[egory
Pape 10{3
617
3p p~.p,pQ
187,5 2.75
~,DOD.00
4,603.52
~~b03.52
iQ,33tf.00
ti?3:53
50.Q5
~34.bb
S,1t00.00
b,60~?.00
297.A3
23;D15.b7
25,853.SG
3,fJQ0:04
129;070.
5
Aaneunc
Sthedute be
Peopte[f~e HR Services Inc
Forensic Assignmen[
CAtiC Fraser Ltd:
CMC ~rasrr itd.
20•Apr•12 BMO &iokof ldontreal
36~Apr•1 T BMO Bank of 1J✓~ntreal
Vliauton Park finandat Srrvices Ltd..
3X•twg•04 70 Canada Tres[
29•Jan•10 T➢ Canada Trust
26-Feb-10 TO Cartsda Trust
3i~Mar~t~ TD Cartad3 Trust
30•Apr•10 TD Canada 7rvst
31-M.ryt0 7D Cartada 7ru;t.
3Q•Jun-1Q TD Canada Tnrst
30•Jul•10 TD Canada Trust
24.Oct•10 7q Canad3 i'rust
30-NaviQ YO Canada Trust
3t~Dec~10 TD Lanad~ Trait
3 t Jan-1 i TR ta~ada Truss
3t-Mar•11 TD Lanada 7nrst
~YinSto~ Park fina~ciat Services Lid.
Winston Park Ftnanciat Services Ltd.
Wlhston Park Finar~cla! Servkes Lid.
Wlnstan Pask Einanciat5ervke5 ltd.
Wi~stofl Park Financial5ervices Ltd.
Wtnzton Park F~:~anciat Services Lid.
Winston Park FinanciatServices Ltd.
Winston Park Financial 5ervkes Ltd.
Winston Park FinbnUaE Scvvfces Lid.
Wirision Park F'in~dat Srnkcs Ltd.
~Yinston Parkflnanciat5erufccK lid.
Winseon Park FlnancWi Senkes Lid.
wi~ston Park FinancialS
-~rvkes Ltd.
Total CAK Fraser 1„td. - US Accnurtt Qther deposits
CML Fraser LCd.
W4C eraser EtJ.
CMC eraser Ltd.
CMCFraserLtQ.
ChK Fraser Ltd.
CMC Fraser Ctd.
CMC Fraser Ltd.
CMG Fraser ltd.
CMC Eraser ltd.
CMC Eraser Ltd.
GEC FraserLtd.
Transactlon
31-May~11 BAttl Bank of Mn~treal
30•Jun•t 5 &vA Bank of MoaUeat
29•,lut•t r &CEO Bank of M1kfntreal
31•Aug•itBt,~ABapkoiN~ntrea(
30-Sep-i t SMp bank o! Aso~Ueal
34.Oct-11 BNA Bank a4 htontrea6
3Q~Nov11 SM~ bank of Montreal
34•Dec•1 t BMO 8artk of MontrCaF
3t•Jan•12 A550 bank of Montreal'
29•Feb~t? fiMO Bank of Moncr,*aS
3Q-Mar•12 Bh40 Bask of hbnireat
SUAVAARY OF ALL OTHEk DEPOSITS
"' ~► +~~
0245.52038b7
02a5~52a8867
0245•S2b88fi7
0245-520$SK?
Q245.52098d1
f1245~52p9867
Q245~5208567
0245.52i}tlI~67
Q2d5~52(k~6fi
Q2~5~52088G7
OZ45~5208d1G7
Q2d5.52Q88G7
02~5.52088G7
ll50 32994798.6X3
USD 3299 aT9B•G2l
USD 3 99 g798•b23
l3SD 1244 a248•G23
USD 3297 A748~G21
USD32944798.62]
USD 3299 475$~G33
USD 3299 x798.623
t75D 3299 4798•G23
USD 3299 4798.63
USO 12944798.623
U50 3299 4798.623
USQ 324!} 4748.623
Aett Fial ReGate
Acet Gal Rc~taate
Acct 8aC ReWte
Acct Bat Re~patC
Acct &~t Rebate
Acct Gal Rebate
Aut Ba! ReDato
licct Bat Rebate
ACtt Bal Rebate
Act2 Clal RrGate
Aar Gad Rebste
ncc[ 6sI Reb~ste
Acu Ba! Rebate
IntMesz Famed
Interest Earri~s!
Interest Earnc~cf
InterestEarntd
In[e~c~t Earned
inlerri Earned
Interest Earned
IntttMt Earned
irtrcK~~st EaJ~r~~rl
lntrrest [arned
lntrrrst Eam~ai
Service tHarge Adjustment, TRANSACTION fEE
~~~> ~aR US atCOUtJT WITND+?nwAl
Int~.Yesc Eame<!
RebaUe
i~i[e
RcWte
Rebate.
Rebate;
Rebate
Rebate
Rebate
Rebate
R~.Wata
ReAace
Rebace
Rebate
~
13ank feelcrcdic
interest Earned
taEerzst Earned
Interest EaTneti
Intert,t. Earnc~i
Interezifarnetl
~ncerrst Earned
Interest Eaiaed
Interest Earrsed
fntetest Earned
tMerest Earned
IntcKeit Earnri7
Interest Earned
Page 2 of 3
11.45
11.95
11.95
tit.95
iT.9S
15.95
t1.45
11.95
t i:95
t 1.95
7ts95
t 5.45
15.95
t t.Z1
R~7GE!
5.00
0.06
1.55
1.13
0.80
O.b4
O.A9
0.32
031
0.74
D.GS
Q.Q6
0.4b
Schtdute be
pppptrcf~C NR Stvv4ces Inc
Farnsic Assigunent
3Q•Sep~14 TD Lanada Tnm
3t•Ott~ l i TD Canatla Tnrst
3U•Nav i i TO {anada Trust
3E)~C1et-11 TD Canada Tnut
30-?~ar•tZ TD Canada Trusc
30•Apr-12 TD Canada Trust
3~~May~T TD Canada'frust
24•Apr•ttTptanadaTrust
31•Ph3y11 T6 CanadaTnst
3Q~Jun-1S TD CanadaTrusG
Tranuction
SUMMARY OF pLL OTHER DEPOSITS
~► - ~
WfnstonParkFlnancl~l5e+vlcesLtd.
Winston Park ~inantial Servlcas L[d.
W1nstUn Park flnanctai Scrvice5 Ltd.
Wlnstan Park Ftnanc(~t Servkes Ltd_
Wtnstoa Park Financlai Services Lid..
Wihston ?ark Finant(ai 5ervkes Ltd..
Wf~scon Park FtnariciaT Services Ltd.
Winston Park Financial Services Ltd.
4Yiastan Park Financial Services Ltd.
Wtnscon Park Rnanttat Services Ltd..
a2a5.524386T
0~45~52088(r7
OZ45-5268867
02A5-5205867
0245-5263E67
0245.52p38b7
0245.5208557
QZ~5.52033b7
aZAS-5208867
~245.5208~567
l~cccfSalY?~tsatc
Acct Bal Rebate
Acct Bat Rc~bite
Acct fiat debate
acct IIat ReGate
Attt #ia9 Rebate
ncct S:~t Renate
acct Berl Relate
Acct Gal Retuie
Acct Rat Rettaie
Rebate
Rc~ate
Rebate
Rebate
Rebate
Rote'
Rebate
Rebate
Reba¢
Rebate
Pagt 3of 3
217.849.61
7i,45
11 AS
11.95
14.45
14.95
14.45
1A.95
14.45
14.45
7h.95
295135
Snc~dule be
Peopta~e(ge NR Services Inc
For~n~ic {tSsigrament
Total. Credit Gard Payments
AA~EX ~REI31T GAF2D
BMO MA5TERGARt3
CIBC VISA
CITIF[N f2ETAtL.
HOME DEPOT
MBI~A MASTERGAR~
PCFAAG
ROYAL BANK VISA
SUMtv4~RY E7~ ALL CREDIT CARD PAYM~MTS
~..
~~
7c
7~
7c
7c
7c
~c
7c
Schedule
Reference
530,302
~
198,579
t65,~aa
96,3T/
3,13Q
7,000
13,1(}0
15,70(3
31,316
i624452
t}ntaria Ltd.
Accaunt
865,843
-
_
_
10,141
_
-
$
Ch4G
FrasNr Ltd.
U50 AccaunG
S
X458,553
362,843
34,306
~tYIC
Fraser Ltd.
Account
$
-
_
-
VdFFS
Account
1,396,145
$
b57,132
527,943
X30,683
3,134
1fi,141
13,100
15,700
31,31b
Iota[
Sched~[e 7a
Feopledge H#t 5ervices !nc
Forensic Assignment
Name oP ~ari~
CMC Fraser ltd.
1b2445Z Onkatio,Lfrcsitzd
22-Maya7 BMO Bank of htanLreaT
22•A4ay-07 Bh40 E3ank of nionCrea!
2Q-Jul-07 Bh1G Bank of t~ontreat
23-Jut•07 BM0 6a€~k ~f Montreal
30-Aug•07 B,410 Bank of Montreal
24•Sep•07 BMC Bank of hlonireal
240ct-07 6M0 Bank of Montreal
23-Nov<0~ BMa bank of h~ontreat
Q3~Dec-p7 BN,O Sank of Montreal
24-Deo-Q7 BMO Sank of N~ontrea
27-,MayQ$ 6h10 Bank of h~onireat
24~Jut-~8 Bh40 Bank of Montreal
18•Aug-C8 BMO Bank of Montreal
2i~=Aug•p8 6h10 Bank of Montreal
23•dct•OS Bh40 Sank of Monireal
25-Nov-QS BMO Bank of Montreal
28-Jan-49 BMO Eiank of Montreal
23-Feb-09 BMO Bank of Ationtreal
11-Mar-(?9 BMO Bank of AionCceal
26-May-09 Eh10 Bank of Montreal..
26=May-69 B,NO Bank of Monuea(
firansaetiori
Date
1624452 6ntario Limited
1bZ4a5Z Ontario Lirnitetl
1624452 Ontario Limited
1624452 Ontariaiimixed
1b29452 Ontario Limited
152~t~52 Ontario Limited
1624A52 Ontario Limited
tb29452 Ontario Limited
ib24453 Ontario Limited
1624452 Qntario limited
1b244~2 Ontario Limited
1624x52 Qntario Limited
1624#$2 Ontario Limited
1624A52 Ontario Limited
1~2445Z Ontario Limited
1624452 Ontario Limited
7624452 Ontario Limited
1b24452 Ontario Limited
1624452 Ontario Limited
1 b24452 Ontario Limited
i524452Ontario,Limiterl
Name of'Account;MoC~er;
3&58 1023-3T7
3855 1023.377
3858 1023-377
3858 iD23-377
3858 1Q23-377
3858 1023.377
3858 162J-377
3858 1623-377
3855 7023.377
3853 1023-377
3858 1023-377
3858 1023.377
3855 1023-377
3858 1.023-377
3858 1023-377
3858 1Q23-377
3858 123-377
3858 1Q23-377
-385& t023-377
385$ 1023-377
.3858 ]023;377
Account ~
Dzposit from/4Yrthdrawa! To:
F~:acc wording Per Stmts
Brtl Payment, AMEX CREDIT Gtl
BiilPayment, AhM1c1i CREDIT CD
Branch Bill Payment, AMEX BANK
Branch Bitt Payment, AMEX BANK
Online 8rU Payment, AMEY CREDIT tP";
Bifl Payment. An~EX tREdIT tD
Online Bill Payment, AMEX CREDfT LQ•
Online Bitt Payment, AMEX CREDIT CD
Online $lit Paymen[, AMEX CFEDI3 CD
Online Bitt Payment, k,MEX CREDIT Cp
Online bill Raymert, AMEX Credit G[~
Online Bili Payment, AMEX CREDIT[D
Online Bi@ Rayment, AMEX CREDIT C[}
Bitt Payment, AMEX CREDIT tD
Online Gilt Payment, AMEX CREDIT CD
Online Bil! Payment, AMEX CREDIT CD
Qnline Biti Paymenr, N,AEX CREOII' CD
Online BiU ?ayment, AINEX CREDIT CD:
Online BiU Payment, A,tiiEX CREDIT C6
Online Sil! Payment, AMEX CREDIT CD
Online Bill Payment, AMEX CREDIT CO
SUhth+tARY OF AMEX CREDIT CARD PAY1JlEN'C BY ACCO€!NT = SY SOURCE,OF'FUNDS U5ED
~r
Fitt Paymen'C - h1r1EX CREDIT CARD
Bill Paymeni - RMEX CREDIT CARD
Bitt PaymenE - AMFJC CREDIT CARD
EitE Payment. - AMIX CREOIT CARD
BiU Payment -AMEX CRE~tT CARD
Bil[ Payment - M~Ex CREDIT CARD
BiEI Payment - lui1EX CREDIT CARD
BiEI Payment - MIEX CREDIT CARD
Bi€t Payment - AA1EX CREDIT CARD
BiIC Payment • AMIX CREOIT CARD
Bill Payment - AMIX CREDIT CARD
6iEi Payment -AMEX CREDIT CARD
Bill Payment -AMEX CREDIT CARD
Gilt Payment -AMEX CREDlT CARD
Qilt Payment •AMEX CREQIT CARD
Silt Payment -AMEX Cl2Ed1T CAf20
SiILPayment - Ai~AEX CREDIT CARD
Silt Payment - AhtE,Y CREDIT CARD
Bill Payment - bh!EX CREDIT CARQ
Bill Payment -,Ah".EX CREDIT CARD
Bit,[ Payment - hh~~EX CREDIT CARD
Transatt~on Fram/To Category
Page 1 of3
fi,$bfi.27
2;404.71
500.fl0
6,783.9b
7,8QO.flfi
1 S,fl00:fl~
7,982.95..
9,512.35
7,00€}.00
15;Ofl4.40
11;054:Q0
15,004.40
~,604.OQ
5;4DO.f?0
198.579.49
~,oa~.~a
14;tJPQ.Ofl
20;OOQ.O~
t 9,177.$(}
4,932.78
f0,26D,75
z,z~5.a~
Amount
Schedule 7b
Aeopied~e HR Services Inc
Forensic Assignment
~':
L.'~G Fraser Ltd.
Fraser Etd.
GhIL Fraser L:td,
Gtt~ Fraser Lid:.
~,4;C Fraser ltd;
&4th IIank of ~4krntreai
CMt3 8~nk ~f Mantre~i
Sh5(J Bank t~I h~.sntrea(
8M(3 Bank of Mooueai
SMO Bank of M.ontreat
25-Jan.71
22-Feb•17
21 ~l443r-11
22•h4ar•11
26•Apr T 1
N~~e of Account Haider
ChtiC Fraser lid.
LMC Fraser Ltd.
ChtC Fraser Ltd.
Ch4C Fraser Ltd.
CMC Fraser Ltd.
CN.0 Fraser Ltd.,.
Chic Fraser Ltd.
CMC Fraser Ltd.
CM£ ~'rasar Ltd..
CMC Fraser Ltd.
CMC Fraser Lid..
CML Fraser Ltd.
CMC Fraser Ltd,
CMC Fraser Ltd..
CM[ Fraser Ltd.
CN~C Fraser Ltd,
UiC Fraser Ltd.
UhG Fraser Ltd.
:Name at II'ank
Z4,Jul•09 6h4Q flank of M1io~treat
25-Aug-49 BMO Sank of h4ontreat
Z6•Ae~~04 BhtO Bank of N,ontreat
Z3.Oct•{?4 BMO Eiank of Montredt
2fi•Qcf-Q~7 ~AtI3 Sank of ,4,ontreat
24•Dec<d9 BMO Bank of hiontrQdt
~6-Jan•10 QMO Sank o(hWntrea!
22•Feb~10 BMO Bank of Montrea►
23•Feb-10 BMO Eiank of Montreal
24-Nar-10 tiMO Bank of Montreal
27•Apr•~0 ftMO E3ank of Montreal
25-May-10 BMO Bank o(,~ontreal
26-May10 BMO Qankof niontreal
2~~Jun•1 d CiMO [fink of Montreal
12•Jul•10 [iM0 Bank of Mor~ireat
26•Aug•10 l~MO bank of Montreal
2b•6cC-7D f3M0 Bank of A~ontreal
2~-Dc*t-10 QhtiO Bank of Mcintreat
TraitsaCtiplt
Date
4478 1(}~i7-466
0478 7047.4bb
047$ 10a7-4fi6
0 78 1047-466
Q-178 70 7.466
D~78 1047-466
0478 i W7-A66
Q478 5047.466
Oa78 1047.466
0478 1047-46b
Q478 1047.466
0478 1047.466
4A7$ 1£147-466
0478 1047-466
0478 t047.466
t?478 5047.466
0478 1047-466
047$ 1fl47-466
0478 t047.4G6
0478 1D47-466
OA78 11747.466
Q478 1047-465
0478 1047-d6b
AccaunC ~i
6itl Payment - ANIEE3C~i2EDIT CARQ
Sitl Payment - AMIX CREDIT CARD
Bill Payment -AMEX CREDIT CARD
6111 Payment - AhnE7C CRE41T CARS
Kitt Payment -AMEX CREDIT CARS
t~ranch BiEt Payment, BRANCH 287 , AMAX CREDtT CD
Bflt Payment, A~hfX CREDIT CD
Online BiU Payment, AMEX CREDiT C~
Bilt Payment, AMEX CREDti CD
OnEine $rlt PaymenE,AMEX CRE~lT CD
Transaction FromlTo £ategory
~ BiU Payment - AMIX CREDI T CARD
Bitt Payment - Ah1EX CREDIT CARD
Bill Payment - AMIX CREDIT C.'~RO
Sit1 Payment - AMIX CREDIT CARD
Bill Payment - Ah1EX CREDIT CARD
Bill Payment -AMEX CREDIT CARD
Bilt Rayment -AMEX ERE01T CARD
t3rit Payment - AMIX tRED[T CARD
6iCt Payment - AASEX CREDtT CARD
Sill payment - AMIX CREDIT CRRD
II 11 Rayment - .9MDC CREDIT CARD
BtU Payment -AMEX CREDIT CARD
6 tl Payment •AMEX CREDIT CARD
6itl Payment - AhhEX CREDIT CARD
putt Payment -AMEX CREDIT CARD.
BiU Payment -AMEX CREDIT CARD
B 11 Paymeht - AMEX CREflIT CARD
dill ?ayrnenz - Ah~EX CREDIT CARD
peposit FFon~tWEthdr~wal fia
Exact 4'lordinr~ Per Simfs
Page 2 of 3
27,575.0
12,0()O.t}fl
T5.~O.t}0
i1,50tl.00
S x,923.77
8,9 4.54
t0,tl(10.04
6,725.Qfl
5,433.~T
9,i'1i}0.04
$,Oi i.37
26,0(30.f}f7
10,04fl,00
1iI~000.00
Z6;700.Op
14,600.00
ZO,OUD.QO
4,904.44
20,OOD.00
15,000.00
?7,2t}C7.00
14,467.22
23,&00.00
Amount
5chedute 7b
Petap(edgc NR 5emices Inc.
Fotet~siCAssignment
Branch Bilt Payment,.AMEX BANK BR 20QD
Onlfne Bit( Payment, AMEX CREDiT CO
Online Bitl Payment, AMEX CREDlT CD
Onlf~e Bi€E Payment, AMEX CREdiT CD
Online Sitt Payment, AtAEX Ci2E0tT C6
branch BiEt ~'ayment, AMEX BANK BR 3U00
Branch Ri[t Payment, AMEX BANK 6R 201X1
Online Bitl Payment, AMEX CREDIT CD
Online Bitl Payment, AMEX CREDIT CA
Branch Bill Payment, t~4tIX BANK L3R 2004.
Branch Bilt Payment, AMEX BANK SR 2Q40
Online BiU Payrr~ent, AMEX CREDIT C[3
Branch E3ill Payment,.4h~EX IIANK T3R 2(300
Online Bitt Rayment, AM[X CREDIT CD
Online Bi[t Payment, AMEX CREDIT CD
6ra~ch BiCI Payment, aNEX BANK BR 0478
L~ljne Bitt Payment, AMEX CREDIT CD
Branch BiEI Paym~ne, AMEX BANK ~R 2aQ0
SEJMMARY DF AMEJC~CREDIl'CARd PAYMENT BY tiCCOiJMT - BY 5019Et~£ OF FfJtJESS USED
~ .
Name flf dank
tht~. Fraser Ltd,
CMC Pras~r Ltd.
Chic Fraser Ltd,.
CML Fraser LCd,
tMC Fraser Ltd,
CMC Fraser ltd.
CJ+tC Fraser CYO,
CASC Fraser Ltd.
CMC Fraser lid.
Chic Fraser Ltd.
Name of Accqunt Naicier
ToW[ Payments Madero the At~1EX Credit Card
30-May•11 BMO Bank of Monveal
28•Jun•t 1 BMQ Bank of Montreal
25-Jut-11 BMt~ Bank oi,VontreaE
29-Aug-11 BhiO bank of htontredl
26-Sep•11 BMQ Bank of h~antreai
24-:Feb-72 dM(7 Bank of A'.ontreat
26•Mar-1Z BMO Bank otMoritreat
Z5•Apr-12 &MD Bank of Maretreal
30-Agr-12 BMa Bank of Montreal
30-Apr•12 BMp Bank of Montreal
TranSaCtion
Date
4478 1.047-4b6
4478 1Q47-4b6
0478 1 47.466
QA78 1047.456
Qa78 1047.466
0478 1047-4b6
0478 1047-4bG
047$ 1047-466
04?81047-466
EI17$ 1047-466
Account #
peposit FrcimiWithdravraC Tb:
ExacE Warding Per amts
Pre-Authorized Payment, Ah1EX t~PY/FAC
Pre-Authorized Payment, AMEX BFYiFdC
Online SiII Payment, A1v~EX CREOiT CD
Pre-Authpnzed Payment, AMEX HPY/%AC
Bitl Payment, AA~EX CREDIT CD
t}ntine BittPayment, AMEX CREDIT CD
Bill Payment, AMEX CREDt7 Cp
Sitl Payment s~htE~ CREDIT CD
dntine Bilk Faymen[, AMEX CREDfT Cf7
Bitt Payment Cancelled, AMEX CR~Dt"C CD
SUMMARY QF/IMEX CREbIT CilRO PAYM~NY BY ACCOUNT - BY SOURCE OF FfiNtss USEQ
,~ ,~
R It Payment.- Ah1EX CREDIT CARD.
Bill Payment,- A.+AEX CREDIT CARD
Silt Payment -AMEX CREDiT CARD
Sitl Payment -AMEX CREDI? CARD
BiiF Baysnent - AMc7C CREDIT CA2D
BrtF Payment - AMIX CREUI7 CARD
8ii[ Paymen[ - AMIX CREDIT CARD
Bitl Payment - AhtDC CftEOIT CkRO
Bill Payment - AA1IX CREDIT CARD
Bill Payment - AMIX CRE[)IT Cs1RQ
Transaction FromlTo Category
Page 3 of3
b57,'I 32.10
t9,4t5.i5
23,41.91
6,Ot?fl.Qfl
1 ~i X2$5.23
t0.00D.t3U
12,QOO.OQ
1~i,650.E?t7
7.2.,CQt).f30
i S,~O.t)t')
115~tJdfl.€}E!}
45$.552,3
Amount
Scktedule 7b
P~npledge NR Services !nc
Forensic Ass nnment
Name of Bank
2?•Jut•04 BMO :Bank of A4ontreat
t7-Aug-p9 BM0 Bank of Montreal
08-Sep-04 BhiO Bank oiMontseal
19-Jun-~Q7 BAi~O Bank of Montreal
~7-Sep-07 BAdO .Bank of Ma~tseaC
27•hiay-fl$ Bt10 Ba~tk of htiontcEat
10•JuE-0& BhiO Bank of Montreal
30•Ju€-OS Bh40 Bank of Mon[reai
31 ~Ju[•p8 SMO Bank of Mc}ntceat
i?t•Aug•48 BMO Bank of M,~ntreat
OB•Dec-08 BhSQ Bank of MoncreaC
09-Aec;08 &NO 'Bank of h4oncreaC
29•Jan-04 BA~O Bank of ,~Son[reat
D9-Feb•09 &MO Bank of Montreal
09-Mar•09 BMO Sank of Montreal
t3-Mar-04 BMO Bank of Montreal
44-hiay04 Bh10 Bank of Montreal
26-May-10 &~,Q Eank of Morrtreak
01-Jun•10 BhiO Bank of Montreal
27-Apr,12 BMO.Bank of Mo~treaC
BMO MasterCard
1"r~nsacc on
Date
CMC Fraser Ltd.
CML Fraser Ltd..
Ctv1C Fraser Ltd.:.
152a~t52.~niana L{mxted
762 52 Ontario Limited
162q~#52 Ontario Limited
162 52 Ontario L€mf[ed
1624152 Ontario Limited
7dZ~A52 Ontario Limited
1fi2a~52 gntaria limited
1624452 4ntarin Limned
1b24#~Z OnWr~o t.(z~riGecf
1624452 Ontario LSmited
7624452 Ontario Limited
1624152 Onta~ia Limited
162dat52 Ontario limited
16252 Ontario Limited
762A452 Ontario Lfinited
7624452 Ontario Limited
tb2a452 Ontaeto Limited
Name qt Account Holder
A$Na £lectranic 13x11 Payment, 81 Kt1~tG S7'i2 VJ DUNDAS,
EMQ hh~+STERCAI~D
Qntine Bill Payme~rt, BMO it45TERCARD_
(3rtline Silt Payment, Bh10 A4ASTERCARb
Dn(ine Bi}I Payment, BhtO MASTERCA12p
Qnline &iii PaymenC, SMO MA53ERCARD
Online 8itl Payment, Bn'~0 MASTERGARD
Online Bitl Payment, HM4 64ASTER~ARO
Online Si[t Payment, 8,10 MA57ER£ARp
Qnl ne Eii[l Payment. BA~O MASTERCARD
Qnline S~14 Fayme~t, i3M0 MASTERCARD
Online Bill Payment, BMO MASTERCARD
Online aiU Payment, QMO MASTERCARD
Online Brlt Payment,IIMO MASTERCARb
Online Bill Paysrentr AMO MASTERCARD
Qnline Bill Payment, SM~ MASTERCARD
Online Bitl i'ayment, BMO MASTERCARD
4nlir~e Sdtl PaymenC, B~ViQ MASTERCARD
Deposit Fram/~vithdrawat To;
ExacC Wording Fer Struts
(3478 1097-46b O~tine Bill Payrricnt. BMO MASTERCARI)
0478 1047-46~ OnCine Bill Payment, BMO MAS7ER~AR~
(3478 t0~i7~466 Online Bitt Payment;BMO MASTER£ARD
3858 1023.377
3&5& 1023-377
3358.1023-377
3858 7023-377
3858.1023.377
38581023-377
3858 1023-377
3$5& 1023--377
3858 ta~3377
3858 tc~23.377
3858 1023-377
3858 iQ23-377
38S$ 1Q23-377
3858 1023-377
38581023-377
38581023-377
3858 1023-377
Account #
SUMN~ARY OF ALL OTHER CREDCT CARD PAYMENTS • BY SdURCE(}F EUNAS USEt~.
~►
Biil Payment - BMO MASTERCARD
Bill Payment - BM0 hiASTEftCARD
Bit Payment - SM0 M~STERCARD
6zll Payment - [3hAfl MASTERCARr~
billPayment -[iM0 MASTERCARD
8iil Payment - BMO MASTERCAftD
Biil Payment - BMQ A4AS7ERCARD
Bill Payment - BM.O KASTERCARO
Bitl Payment - BMO h~ASTERCARD
Bitt Payment - BMO MASTERCARD
61111ayment - 6M0 NJaSTERCAf2D
Bttt Payment - RMO A'~ASI'ERCARD
Bill Payment - BMO MASTERCARD
Bilt Payment - BMO MASTERCARD
Bitl Payment - BMO MASTEREARD
$ill Payment - Bh~O MASTERCARQ
Bitl Payment - BMO hiASTERCARQ
Bill Payment - SMO MASTERCAEtD
Biil Payment - BMO MASTERCARD
Bitl Payment - a~t4 MASTERCARD
7ransaetion From17o.Categary
Page S cif5
16,4~Q.Ofl
x;500.00
t0,040.D{}
2,t0(],C~O
165 ~ t617.04
1A,OQD.00
10,Q00.tk?
3,5t30.60
1~;0{}O.flO
1S,l3(~.f7a
15,Ot30.Q0
1.Z,OUQ.C10
1 S,OtM,I.£~
i5,000.C1C1
1D,OOO.Q30
1Cf,t?0(1.00
6,5tJt3.00
15,400.E
1'0,000..00
3;40d.t10
7,t7C~0.{}()
Art~ou~tt
5<hedute 7c
Feaptedge HR Services inc
forensic. ~issignment
~,
CML ~CaSer f.tdr
CMC fraserLtd.
CMC Fras~ir l td.
CMC Fraser ltd.
L1vSC Fraser E.td,
ChtC Fraser fl.id.
GM~L Fraser Lid..
CMC Fraser Ltd.
CMC Fraser Ltd.
CMC Fraser Ltd.
CMC Fraser Ltd..
GML Eraser ltd.
CML Fraser Ltd:
CMC Fraser Ltd.
CMC Fraser Ltrl.
CMC Fraser C.td.
LMC Fraser Ctd.
CMC Fraser Ltd,
Ch4C Fraser Ltd.
CMG +rase+ Ltd.
CMC Fraser L[d.
CMt Fraser Ltd.
CN,C Fraser Ltd.
Ct~.0 Fraser Ltd.
CMC Fraser Ltd.
ChtC Fraser LCd.
CMC Eraser Ltd.
"f~ansaciion
25-Sep~04 6ht0 Clank of Montreat
OS-Oct-09 BN~D E3ank of MontteaE
16~OCt~09 BM(? bank of Montreal
20.OcC•09 BMCs Bank of htontr~at
06•Nov09 C3M0 Sank of Montrnai
10•Nov-n4 E3Ati0 Batik of Mon[rea€
I4Dec•04 6Mp Bank of hton[reaf
24-C3ec-~9 8.5;0 Bank of Montreal
Z4•aec-04 6h1p 6a~k of h~ontreal
~b-Jan•1 Q EihtiO Bank o(n~n[reat
14•Jan-iO 6M0 bank crf Mor~treat
II1-Mar-t0 DMO C3ank Of Montreal
Ob•Apr-10 6M0 Bank of ~4tontreat
30-Apr-10 BMO Bank of Montreal
7.1 •tray-10 BMO Bank of Ma~ntr~~l
01-Jurr•10 DMO Bank of Mtontreat'
t0•Jun-~Q Ci,~O Qank of Montreal
30-Jnn~10 DMO bank of Montreal
O8-Jul-70 Bx0 bank of Monuea!
D9~Jut-1Q &V~0 6aizfc of Mantreat
13•Jul-70 t3J~~0 Sank othwnEreai
14-Jul-10 BMO bank of MonCreal
24-Jul-id BhtO Bank pf 1`to~Creat
Q2.5ep-7D 6M0 Dank of Montreal
7b•Sep•10 &410 bank of htantreai
i2-Nov-1Q a~10 Bank pf Montreal
30•Nov-10 EihtO Bank of Montreal
X478 tt147.46b
E}478 fQ47.46b
Oa78 ~Oa7-4b6
p478 10A7.4(r6
D-478 1447-4fi6
0378 1047.466
(i~l~ 1047.466
1347$ 7047-466
0478 1047-a66
0 79 7047-466
f3a78 1047.4b6
0~7& t047-466
Q478 1437-~66
0478 1047-466
0478 1047-466
iY378 1047.46b
4A78 tfl47-456
0478 1Q47.4bb
0478 1047.4b6
Q478 1047-4b6
OA78 1047-466
O 78 10~17.4bb
0478 7Q47-4bb
0478 1Q47.46b
X78 1047.466
(Y~78 104 •466
017$ 1047.466
SUMMARY 77F ALL 07"HER CREDIT CARQ PAYMENTS - BY 50URCE OF' FUNDS CE5EQ
fir
L7ntine Bitl Paymen[, &MO MASTEFCARO
Online Bit€ Payment,. &rtO+uASTERCARD
dnirne E3ilt Payment, BMa MASTERCARD
OntPne Bilt Payment, BMO M'lSTERCARO
E}nline Bfil Rayment, BMO MASTERCARO
Online Hilt Payment, BNO MASTERCARD
Online 8itl Payment, Br,40 MASTERCARa
Online Sill Payment, BAtiO h1AS'fERC1+ftB
Online Sitl Payment, BMO MFa~TERCARD
Online tiitl Payment, BM.O MASTERCARD
€ni ne Bi(i Payment, &tii0 A1AS7ERCARt3
Online Bitt Payment, 6M0 MASTERCARff
Online 8itt Payment+ BM4 M~iS7ERCARO
Online Bftl Payment, 6~u0 MA57ERCARD
Ontin~ Bilt Payt~enc, Bm0 MASTERCARD
Ontine 63t1 Payment,6MQ r,1ASTE~CARO
C3r~tine Bftt Payment, Bh10 MASTERCRRD
Online Kitt Payment, BMO MASTERCAkD
Online bit! Payment, B.vO M~ISi'ERGARO
Qntine Bttt Paymenr, Bn~O MASTERCARD
(}aline Bilt Payment, BMO MA57ERCAI~D
~epnsit FcomJWEthdrawal Tn:
flr~Iine Bill Payment, BMO MAS7ERCARD
Online C#t! Payment, SA40 hWSTERCARD
Online BitE Pa,~menY, BMO MASTERCARI7
Ontine Biit Payment, BM~O MASTERCARD
i}ntine Bitt Payment, 6N.fl MASTERCARR
Online Bit( Fayment 6~ud MASTERCARD
Eitt Payment.- BAtO MASTERtARO
Bitt Pa}+menc - Bhta MAST£RCAR~
Bitl Payment - SMO MASTERCARO
Gilt Payment - BMO MASTERCARD
6itt Payment - BMD MASTERCARD
6i11 Payment - BMO MASTERCARp
l3iil Paymen[ - BMO MAS7ERChRD
Biit Payment- &h0 MASTERCARD
Kitt Payment • BntiO MASiERCARD
E3iti Payment - BNtO hSASTERCARD
6itt Payment - SMO MASTERCaR~
Kitt Payment - BMO MASTERCAR~
f3itt Payment - BMO MASTERCARD
Silt Payment - 6M0 hSASTERCkRD
6itE Payment - BMO tiaAS7'ERCA~D
Biti Payment - BMO MASTERCkRD
Bitt Payment - BMD MASTER~.tRp
k3itt Payment - BMO ~STERCARD
Bi[t Payrnenc • BMO N~STERCARD
6111 Payment -HMO MASTERCARD
Bili Payment • BMO MAS7ERCARD
iSill 1~ayment - SMp l~tA51'ERCi~RD
f3iil Payment - BMO MAS7ERCARD
Biil Payment - BMO hWSTERCARD
Oil[ Payment - EiMO MAS'TERCARD
6itl Payment - BMO MASTEFCARD
Liitt Payment - BMO MASTER~ARD
Pale 2of5
7S,OOO.C3C1
5,Q60.60
2,QOfl.ElO
~S,QEt0.fl0
15 6tl0.
15,000.(}0
5,O~OC).40
5 4p0.U0
2,060.DU
3,i30U.W
20,tW0.00
5,QQO.W
S,Ot}fl.W
4;0€}D.CtO
~,5~.60
5 5~5.i7~
8;5~0.f}0
8,888.t~
~7,4€K?.Ot1
4,000.00
3,fl00.60
5000.40
2,OOO.CYt1
2;5ti0.00
3,fl(lO,Ofl
9,Uf70:00
8,4QO.tX7
Schedute 7c
Peoptedge HR Services irtc
forensic Assignment
i:MC Fraser LCd.
CAAC Fraser Lid.:
AMC Fraser Lid.
AMC Fraser Ltd..
CMC Fraser ~.t~,
GhIC Fraser Ltd.
ChSC Fraser Lid.
t.MC Fraser Ltd.
CMG eraser Ltd..
GMC Fraser Lid..
CMC Fraser Ltd.
Ch/C Frazer l,id.
ChtC Fraser LFd.
CML Fraser LLd~
GMC Fraser LEd.
GIBE VISA
15.1un-07 BNap Sank a~ Montreal
lb-.lu1-47 QMO Bank a( htontteal
17.5ep-07 tihlfl 8a~rk a(Montreal
2d-Nav-07 8h10 bank o[ Mantreat
1QJui-08 F~~hti0 Bank of h".antreat
1 iJui•08 E3M0 Bank of lJ~ntreal
22-Jut•p8 BMO Sank of A:ontr~ai
162~a52 0ntano Limited
16Z~1452.~nzari0 l.fmifed
162}452 Ontario Limited
162~t52 Or~taria Limited
1624452 Oniana Limited
162~a~a52 Ontario Limited
1624x52 Ontario Limited
7ota1 Payments made to Bh10 hAaste~cCard
TncnSdCfor~
16-Dec-1t} Bti50 dank of htontreat
24•Dec-1t} BN,O Bank o! Montreal
06-Jan-11 FiA~p Sank of hlnnfreat
07•Feb-11 &4t0 Bank of h4nnire~l
18-~eti•19 E3M0 ink csf ~4ontreal
28-Feb-17 tiAtO IIank of Montreal
D9•Mar•11 6A~O Bank of Mantteal
29-Apr•17 RMQ Bank of Montreal
24-Jun~1 t IlA~L1 Bank of Monteea(
27-,}un-11 E3.4t0 Sank of hlantreal
29-Aug-11 Eihip bank of Montreal.
31•Aug-17 &A~0[3ank of Montreal
13~Sep-71 E3M0 bank of Montreal
02-Mar-12 BMO Hank of Montreal
30~Apr-1Z BMO Bank of ht~ntreal
385& 1023-377
3858 1023.377
3858 1D23-377
3$58 1023-377
3$58 1tl23.377
3B58 1023-377
3858 1023-377
0478 1047•abG
tI478 1047-tib6
0478 1 47-456
(k?& 1447-•?bb
S~d7E 1047-4b6
D478 7047-ab6
X47& 1447 -~b6
Oa78 7047-~66
U478 1Q47.4b6
t~i7& t04?•-i66
0~~73 1047-ab6
047& 1047.4b6
0478 1047.4bG
x478 1047-ebb
tW78 1047-4G6
St~h1MARY OF ALL O'THER CREDf"1`CAfiD PAYMENTS - 8`( SOttFtC£ OF FUNDS USED
,~► ,
Online bill Payment. CIBG Visa
Online Bitt Payment, GiBC V~Sd
6i[t Payment, Ll6G v{SA
Qnline Bill Payment, Ci6C YISn
Online Bill Payment, CIBC V15A
Online Ditl Payrrrent, ClBG YiSk
Ontinc Gil[ Payment, CIBC vtSA
deposit From/Vdichdcawat To:
~niine Bilt Payment, BMO MASTEt~GARD
Ontine $ill Payment,[3NA MASTERCARD
Ontine fill Payment, 6N~0 MASTERCARCr
Ontrne Qilt Fa}mreri[, &M0 h3A5TERCARf~
Online B+lt Payment,(;A~,t?'A3ASTERGARD
Ontine Qill Payment,6M0 ~tASTERCARO
Qn{Sne ait€ Payment, E3M0 h1A5TERCARO
Cntine Bill Payment,. 8M0 ntiASTERCkf2D
Qnline Bill. Payment, fikAO MASTERCARR
Online Kitt Payment; 6M0 hWSTERCARD
Qnline i3itl Payment, Bh!0 MASTERCkFt~i
Online Bit4 Fayroen[, BN~O MASTERCAAD
t3ntine 6itt Aay~ner~t, BMO MASTERCARp
On[ine Eil! Pa3~rnent, &ti~0 N✓+STERCARD
Qntinc fliil Payment, E3N,0 MAST[RCAR#3
Silt Payment - CtBC Y1SA
9itl Pa}~nent - C18G VISA.
Bitl Payment - GBC VISA.
Bitt Payment - GBC V(5A
Bitl Payment - CIBC YISA
Bill Payment - CtBC VISA
Silt Payment - C18C VISA
BiU Aayrnenr - ani0 MASTERCARO
Bitt Payment - &~0 N~ASTERGARD
bill Payment • BMO MASTERCARD
bill Payment - 8rN0 MAS7ERCARD
Giil payment - SMCY MASTERC~RD
Silt Payment - BMO-htASTERCA1tD
Bilt Payment • BMO htiASTE~CkRd
6stt Payment -BhtO MAS7ERCARCr
Bilt Payment - 6Mt7 MASTERCARD
Bil[ Payment - I3MQ MASTERC~RD
Silt PaymersT - 6MU h4ASTERCAR~
Bilt Paymen[ • BN,O hiASTERCARLt
Silt Payment • Bk0 MA47ERCARD
Bit[ Payment - BMO MASTERCARD
8il[ Pa~~ment - Q~ MAST6RCARD.
Page 3 of S
975.Qs~
1fl,5t14.0d
5,983.?9
2,4D0:00
3,fI00.Ot1
SD,EX30.00
t5,600_CSO
527,943<DO
5,0{k].00
15,QOO:f30
b,0U0.~0
4, 0.04
1~,4€3p.00
5,4a0.Os~
12,5Q0.00
30,000.6m
5,000.00
E,064.Ot1
8,000.(}0
20,Q(10.0i7
2q,00Q.0~
SD,0~0.00
15,Wfl00
362,8.3.40
Schedule 7t
Peopledge.HR services Inc
Eorensrc Assignment
16•Qct-q4 BMQ Bank of Montreal
15-Jut-td 8MO Bank of Montreal
16-Jut-70 BMO Bank of Montreal
CMC Fraser L.td.
CMC F25er Ltd.
CMC Fraser Ltd.
4478 1047-466 Online B9ll Payment, HOME pEPp7 tRE
478 1047-466 E3itl Payment, HOME OEP07 CRE
0478 1047-4b6 Online 6111 Payment. HOME DEPOT CRE
Bilt Payment - HQME DEPpT
Bill Payment •HOME DEPOT
B tt Payment •HOME DEPOT
Bitl:Payment •HOME DEPOT
Page 4 of 5
4,925.60
2,573.31
25.00
7,OflQ.00
7,000.64
1624452 Ontario Limited, 3858 7073-377 BILL Payment,. HOME DEPOT GRE
Home Depot
21 Jun-Q7 BMO bank of htoncreal
1,004.OQ
2,5UQ.D0
9,3bb.Ofl
1 t,930.t}0
1,610.38
1,900.00
6,000.00
34,3Qb.38
4,214.t7
15,Q00:C~0
15,6tA~.t~
13,704.09
9b.377.05
3,130.16
BiltPaymen[ - CITIFiN RETAIL
f3iCE Pays~enc ~ GiBC VISA
Silt Payment - CIBC VISA
Btlt Plyrti~ttt • CIBC VISA
Silt Payment - CIaC VISA
6iil Payment - UBC VISA
B~,t4.Pay€nent • t16C 1±ISA
B,[t!Payment - GBC V15A
dill Payrn~~nt • CICiC VISA
Fitt Payment - CISC PISA
Brl( Payment - U&G YlSA
~ilE Payment - CtBC VISA
ib24452 flntano Limited 385& 123-377 Online Bilt Payment, Cidfin Retail
Online Bitt Payment.LIBC Yk5l~
Ont ne Sall Payment, G16G YtSA
Ontine Bill Payment> GI6C Y~SA
Online Bitt Payment, CIBC PISA
Hitl Fayment, UCiC VISA
6111 Payment, ~tE3C VISA
Online BiEt Rayment, CIBC Y,ISA
Qeposit From/Withdnwat To:
Qrtline IIiil Payment, CtEG VISA.
Online Bi[t Payment, GIBL Yisa
4ntine Bflt Payment, GBC VISA
Online &i1t Payment, GBC VISA.
CtTIfIN Retail
18-Jun-07 BMO Bank of Montreal
4478 tp47-4b6
0478 7047•~bb
0478 1047-4bb
0478 ta47-9bb
0478 1047.9b6
Oa78 1047-4b5
Oa781Qa7.4b6
3858 tU23 377
385& 1023.377
3$581Q23-377
3858.1023-377
130,b83.43
CMC Ft~:5er Lfd.
GC Fraser Ltd.:
CMG Fraser Ltd.:
GMC Fraser Ltd.
Ch1C Fraser Ltd.
LAtC Fraser LEd.
Ch1C fraser Lui.
162a452,On[ario Lim9ted
162 52 Ontario limited
1624452 Ontario Limited
1624#52 Ontaria Limited
Schedule 7c
Peopledge HR Services Inc
Forensic Assignment
Tatal Paymenu made to G[6C VISA
24-Ji~t•0~3 Bk~ Sank of Montreal
1 b•Oct•09 E.4t0 Bank of Montceat
t7-Atay-10 &41p Bank of Mantreat
18-Jun-tO QM0 Bank ai Atancreat
16•Jut-10 6N~0 Bank of Montreal
t8a'Yiar-11 BMO Bank.of Montreal
1~i-Jul-11 BhiO Bank of Montreal
TFdrtSdcEfon
06•.~ug-AB 6lrIO Bank of N~unireat
16-pct-08 6h~0 ink of Montreal
OS•Dec-0& BAtO Bank of ht~ntreal
J4-Jan•04 EMO Banl:of Montreal
SUM?MRY OF ALL 07HER CRE~1T CARD PAYMENTS - BY SOURCE Of FUNDS USED
,~'
Total Alt ether Credit Card Payments
t~nline Bilt Payrtent, ROYAL BAt1K VISA
Online Bilt Payment, 120YAL BAciK V15A
Bilt Payment, ROYAL BANK VISA
Bill Payment, ROYAL E3ANK VISA
Onli~c Bi[t. Payment, ROYAL BANK VISA
Online Bitt Payment, Rt~YAL BANK V(SA
Online Bitt Payment, ROYAL BANK VISA
16?4452 Ontario Limited
1624452 Qntario Limited
1 b2445Z Ontario Limited
1b2~52 Ontario Limited
1624452 Ontario Limited
1b24452 Ontario Limited
t624452 Ontario Limited.
Royal Bank Ytsa
23•Nov-0~ BhiQ Bank. of Montreal
21-Jan•08 8M0(3ank of h4ontreat
22-Jan•D& BMO Bank of Montreal
24-Jan-08 BMO Bank ai Montreal
26-.tan-04 BMSO Bank of Montreal
Q5-Mar•Og i3M0 Bank of Montreal
U9-Mar-0~ f3M0 bank c+t Montreal.
3&5& 1023-3T!
385& 1023-377
3858 1023.377
3858 1023.377
3858 1023.377
38581023.377
385$ 1Q23-377
1624452 Ontario Limited 3858 1023.377 Online BiU Payment, PCFMC
1624452 Ontario Limited' 385$ t623=377 Online Bitt Payment, PC~MC
PCFIAC
70•May07 EE~htO Bank of Montreal
t5•Jun•07 BMQ Bank of Mantreai
Depoxit PromJ~vithdraw~t 7a:
D478 1047.456 61U Payment, NOME DEPOT CRS
0476 1fI47-~i66 E3ilt Payment, HOME UEP07 CRE
0478 iQ47-466 Silt Payment> HOM£ DEPOT CRE
'162d45~ Ontario Limited 3.$58 1023.377 Online Kitt Payment, MSNA MASTER~kRD
tb24452 Ontario Limited 385$1023-377 Online Bilt Payrtrent, MSNA h4ASTERCARD
t`h1C Fraser Ltd.
CMC fcaser Ltd.
CMC Fraser Ltd.
M8NA Mi~sterCard
10•May07 t3Mq bank oC Montreal
~S-Jun•07 8M0 gook of Atiantrea!
Total Payments made to Home Depot
Transaction
27-,Ju1~10 BMO Bank of Montreal
24•Jul-10 BMO Bank of hSontreat
24-Jul-1Q E3M0 Bank of Montreal
SLlhIhSARY OF ALL OTHER CREDIT CARD PAYMENTS - BY SOURCE QF PUNDS USE6
$ tE Payment - Rt~YAL BANK V15A
Bi[t Payment. - RaYAI t3ANK VI5A
Bitl Fayment -ROYAL IIANK VISA
Bitl Payment •ROYAL BANK VISA
Bill Payment -ROYAL[TANK VISA
Bit! Payment - RpYAL EiAt~K VISA
Bilt Payment - ROYAf. QANK VISA
IIi1l Payment - PCFMC
Bikl Payment.• PCFMC
Bi[i Payment - MBNA MA5TERCARD
Biil Payment - ME3NA +vtASTERCARp
Bitt Payment-HOME DEP07
BitC Payment - li(1ME DEPO7
Bilt. Payrrient • H0,4V~ REPO?
Page 5 of 5
739,014,l8
251.20
5t3a.00
10,000.t%I
6,265.1&
440.44
t2,000.IX3
1,900.(30
31,315.38
1,9QO.Q!?
13,8i1~.00
15~700.f34
12,9t}D.QU
200.00
13,1fl0.00
17,141.27
307.b2
1,660.00
650.Z8
10,147.21
Schedule 7c
Peopledge NR Services Irrc
Forensic l+ssfgnment
--~~'°
Name of Dank
Total Qebit Card Purchases
CMC Fraser Ltd.
27•Jul•09 BMO 8arsk of 145antreat
t3~•Jul•10 BhVO Bank of Marnreai
~Z-~u!•i0 BMa Bank of Montreal,
Qt•Nov-10 &Md Bank at Montreal
44•Mar-11 SMQ Bank of 1~3ontreat
i624452.Qntario Limited
03-Jul-a7 EMO Eiank of MarrCreal
03-Jul-07 BMO Bank of Maatreal
22.Oct•07 C3M0 flank of Montreal
23~Nav-07 3MQ Rank of Mon[reaf
08Jan•Q8 LMO ti;~ak of Monirca[
21•Nov~DB Bn10 Bank of Montreal
it•May~9 E3M0 Bank of Mantreat
21•.May-09 BMO Bank of Montrcat
22-.1ut•09 BMO bank at Montreal
7tarr3actiari
Date
SUM&WRY dF DEBIT CARD Pl1RCHASES
-
~r `
Account tl
Depo31[ From/Withdraevat To:
Exact Wording Per Stores
GNE PraserLtd.
CMC Fraser Ltd.
EML eraser Ltd.
ChtiC Fraser Ltd.
CMC Fraser Ltd.
{kt7$ tt147-46b
OA78 36x7--~66
~781t347~55
4478 7047-46b
E?~978 1€347-465
De~iC Carsf Purchase, tON71t~ENTAL CUR
pebit Card Purchase, CptrflNEtJTt~L CuR
Debit Card Rurchase, CONTINEH7Ak. CUR.
Debit fixed Purchase: KITCN€N F000 FA
Debit Card PurcE~ase. CONTINENTAL CUR
152#-ti52 Ontario Limited 3858 1023-3T1 Dehit Card Rurchasc, A & W Restaurant
1b2~145Z Ontario Limited 3858.1023-377 Debit Cdrd Purchase, NUB ES50
1624452 On[ario Umi[ed 3858 1023.377 Oc6ic Card Purchase, MCDONALD'S #291
tb24452 Ontario Limited 38581023-377 Debit Card Purchase,. LQNTtNENTIS_ LUR
162x452 Ontario limited 3858 1023-377 Debit Card Purchase, A[SpEY AhAF2KET PO
1624A52 Ontario Limited 3&581023-377 Debit Card Purchase, ICE SPORT5 OAKVILLE
1b24452 Ontaria Limi[rJ 3858 7023.377' , Oebit Card Purchase, tONTINEN'fAL CUR
1524452 Qntario Limited 3&58 4023-377 Debit Card Purchase, CtNEPL~4 x7273
1b24352 pnwria Limited 3858.1023.377 :debit lard Purcfwse, CQN7iNEl~TAl: CUR
Name of Account Noide~
Debit Card Purchases (Continental, movies etc.}
Debit Casd Purchases (Gontinenia[, movies etc.)
i7ebi[Card Purchases (continental, mowtes etC.i
Ae6it Card Purchases.(Continental, movies etc.)
.Debit Card Purchases (Continental, movies eft.)
Debit Card Purchases (ContinenWt, mayics etty
Debit Card Purchases (Continentdt, movies ttt}
Debit Card Purchases (Gantinental, movies ecc}
DebitCard Purchases (Continental, movies etc)
Debit Card Purchases (Continental, movie ctcJ
Debit Card Purchases (Gonli~enial, movies etc}
Debit Card Purhases (Continental, movies etc}
Debit Card Ptirchases (Canlinentat, mavies etc}
Debit Card Purchases (Continental, movies etc)
Transaction From/7o Categcry
7,876.29
t,32b.66
9fi1.&0
t,391.00
7.89
1,~i08.OD
5,045.24
31.72
26.80
14.71
520.88
3#.04
39.64
975.00
16.'39
812.50
2.781.Qf1
Airwunk
Schedule 8
Feoptedge NFt Services Inc
Forms{c Assi~,nment
~.:
Name of Bank
1b24452 Ontario Limited
17•May-07 8M0 frank of t,~antreat
31•May-07 &u0 Bank of Alontreat
31-May0? BM0 Bank of Montreal
31-May•07 &M10Bank of Montreal
3t-May-07 B,~.tO Bank of Montreal
3t•Mayi17 BMfJ bank of Montreal
31-May-07 HMO Bank of Montreal
25•Jun-07 BMO bank of Montreal
29-Jun•07 &4l0 Bank of hWntreal
29-Jun•07 BMO Bank at Montreal
29~Jun•07 9.M0 Bank of hbntreal
29~,1un•07 SMO Bank o~ t,~t'sntreat
29•Jun•p7 BhSO Bank of Montreal
09-Ju1•67 BMO Sank oftiiontfeat
20•Jul•t77 6Mt7 Bank cif tilontreat
23-Ju1•(~7 6M~ Bank of Montreal
31-J~i-d7 SX~tiO Bank of hiorttreat
3t-Jut•~7 0MC1 dank of h~antreat
16-Aug-07 BMO Bank of Montreal
3'1-Aug-07 BMO Bank of !4tontreat
3t•Aug-07 Bhtd bank of I~antreal
O~i-Sep-07 BM0 Bank of Montreal
13-Sep~07 BA1Q Bank of tNantreat
TransactiprtDate
S,UMkARY O.F..BANK FEES 8 CREQ175
r~
t5Z4452 Qntarfa Limited
t5Z~152 Ontario Limited.
1624452 Qntaria Limited
7824452 Ontario Limited
ib24452 Ontario Limited
162445T Ontarto Limited
t6244b2 Qntario Limited
7b2d452 Qnta~o Limi[ed
1624452 Cncario Limited
1b2445Z Ontario Limitetf
ib24i52 Onwrio Limite0
1624452 Gn[ano Limited
tb24i52 Ontario Limited
1"G2.452 Ontario Limited
°f d2~.~t52 Ontana Limited
1b24452 Gntario LimitecJ
ifi2~52 Ctntario Limited:
1b2-~s52 Cntaria Limited
1624452 ~ntano Lfmited
16Z~t52 Qntario Limited.
1624453 Ontario Limited
1624452 Ontario ~imitesi
i62A-152 Ontario Limited
Name of Account Holder
3858 t023-3T7
3858 1023-377
3858 1023.377
3858 1023.377
3858 1023-377
3858 1023.377
3858 1023-377
3858 1023-377
3858 1023.377
385$ 1 23-377
3858 iQ23-3~7
385$ t D23.377
3858 1023-377
3$~8 1623377
38581023.377
3853 1023-377
3858 T~23-377
.3$58.1023-377
`3858 1023.377
3$58 1023.377
3858 1023.377
385& 14:3-377
3853 1023-377
Account ~
~yithQrawat Fee, It~TEt7AC
Withdrawal Fee, Cirrts USA
A'`airuenance Fee, FIXED CHARGE
t3ranch Transaction Fee, BRANCH
AgM Transaction Fee, ABta
Deposit Contents Fee, CHQ
Telephone/Online 6anki~g Fee,TEL/FC
Wi[hdrawat Fee, INTERAC
Mairttenanee Fee, Fixed Charge
Branch Transat.ron Fee, BRANCH
ABM Transaction fee, A~t1
TelephonelOnline BankSag Fes,7ELlPE
beposit Contents Ft~, CNQ
Rre•Authonzeci Payment I~io Fee, CQNACI'~iU5fEN7
Eiranth bill Payment fee, Ah1EX (3At~K
6tanch Biit Payment Fee, A,uEX BANK
Flan Fee.
aranch Transaction Fee, BRaNGH
1~Ytthdrawal Fee, iN3ERAG
Plan fee
Rranch Transacrian Fee, 6RAY~CH
1'+richdrawat Fee, INTERA~
Wi[hdr~~wat Fee, INTEr2~C
Deposit. From/4V9Ehdra~wal 70:
Exact Warding Pit 5tmts
Bank feelcredit
Qank feeluedit
Bank fee/crediti
Bank fee(cretlit
Bank feelc~edit
Bank feelcredit
Bank fee/credit
dank feelcredit
t3a~ik feelcredit
Bank feelcredit
Sank feelcred t
Bank feeltredit
Bank feefrred t
Bank fee/credit
Sank fceFcredii
Bank fee/crecclit
Bank feelcredit
bank feeJcred9t
;Barak feelcredit
Eank fee/credit
bank feefcredit
bank fee/credit
Bank feelCredit
Transaction From1
To CaEe;ory
Pale 1 of 3.0
t.SO
3.04
6.OQ
b.~0
2.60
tY,32
3.25
1.50
6.W
x.80
3.25
3.90
0.4$
21.00
1;5~
1.50
t 5.fl0
1.00
1.5Q
15,Od
1.00
1.50
1.50
S
Amautit
Peapfed~e HR Services Inc
Forer~sit Assignment
_-_
Transaction
37.5ep-07 BMQ Bank of Montreal
28~Sep-07 BMO Bank of h4ontreat
28•Sep•07 SN:O Bank of hSontreal
05.Oct-07 &v~0 flank of A'~ontreal
~.3-Oct-07 &VA Bank of Montreal
3t•~ct•07 IIr.SQ flank of htiontreat
31.Oct-07 SMO Bank of Montreal
Q9•Nov-~7 BMO Bank of Montreal
2b-Nov-07 &~t0 Bank of Montreal
30•Nov-07 ShSd bank of Montreal
03~Dec•07 &~i0 Bank of Montreal
03-Cec•07 BMO Bank a(Montreal
Ob•Det•07 Bn'd3 bank of t,5ontreal
14-Dec•~7 B~Na Bank of Montreal
27-f}ec-07 &4t0 Bank of Montreal
?8-C3et•07 E~M~ t3ank of h'wnFreat
~t-pec-p7 fit4p Bank of Montreal
31-[}ec-07 &410 88nk of hlo~ttreal
09-Jan•t38 BMO Bank of Montreal
i t •Jan•OS IIMO Bank of MonEreat
31•Jan-08 £HMO Bank of Montreal
31-,ian~08 fiMO Bank of N~ontreat
~1-Feb-O& E3h3iJ Bank of ~i~ntreal
29•Feb-~8 BMO Qank of Montreal
31-h5ar-O8 BhtO- Bank of Montreal
30-Apr-OS &+AO k3ank of Montreal
30•hiay08 6M0 bank of Montreal
SiJMMARY:OF BgNK FEES & CREDCfS
~ '~
7b24352 Ontario Cimit~d
62452 Qntario Limited
1624452 Ontario Limited.
1624452 Ontario Limited
tb24452 Qncario Limited
1b24452 Qntario Limited
1624452 Ontariotimi[eci
1624452 Ontano Limited
1fi2a452 Ontario [:invited
tb2~45Z Ontario Limited
ib24452 Ontario Limiters
i6244S2 Ontario Limited
tb24452 Ontario Limited
b2aa5z Ontario Limited
t624452 Ontario Limited
Sb2a452 Ontario Limited
1fi2445Z Ontario Lrmit~d
1624152 Ontario Limited
t6Z44S2 Ontariatimfted
i62fi452 Ontario limited
tb24452 Ontario Limited
IbZ4452 Ontario Limited
7b24~t52 Oncaria Limited
4624452: Ontario Lfmited
i624~i52 Qntario Limited
162~i52 Ontario Limited
tb24452 Ontario limitzd
3$58 5423-377
3858 1423-377
3858 1023-.377
3858 1023-377
3858 1023.377
3858 1[?23-377
3858 1X23-377
3858 Y023.377
3858 1023-377
3858 1023.37?
3858 1023.3T7
3858 1023-377
3858 ip23.3T!
385$ 1023-377
3858 1Q23-377
3858 1023.377
3858 1023-377
385$ t023.3?7
3858 id23.373
3858 1D23.3~
3858 1€323-377
38581023-377
3858 1 23-377
38581023;377
3858 1023-377
3858 1D23377
3858 7023,377
Reptssil FramllYithdrawat To:
Pre-authanxt~i i~ayn~ent, AF'PJAD~tt REY FfE FEElFRA
P[an Fee
Ptan Fee
withdrawal Fee,!N `ERAC
Withdrawal Fee,1NTERA~
Ptan Fee
PtartFee
Withdrdwa[ Fee, lNTERAC
Ytitfidrawa[ Fee, tirrues Intl
P(an Fec
tiYithdrawal Fee, I~~TEf2AC
V'tithdrawal fee, Cirrus USA
Withdrawal Fee, INTERESC
Withdrawal Fee, IC{TEttAC
Withdrawal fer, Cirrus USA
Withdrawal Fec, Cirrus USA
P[an Fey
F3ranch 7ransacti6n Fee, t3R.1NCH
Withdrawal Fee, 1NTERAC
Witttidrawal Fee, lNTE~AC
Plan Fee
Branch Transaction Fee, BRAN6H
'~Vithdrawat Fec, €ftrus U5~
Plan Fee
Ftan Fee
Pkan Fee
Ptar} Fee
Transactian Fromt
FSank fcc/credit
Bank feeicretfit
bank fee(cretfii
Bank feelcredic
Bank fee/credit
Bank feetcredi[
6aok feettredit
Bank.feeltredi[
Etan3c f~etc~edif
fl~ink fee/crec}ic
flank feelcredit
Bank fee/credit
Bank feefcrediE
bank fee/credit
Bank feefctedit
Eiank leettredit
bank feelc~cdit
Bank feetcredit
Bank feetcredit
Qank fee/credit
Bank feelcredit
Bank fertcredit
Rank fee./credit
Bank fee/crediC
Qank feelcredf~
Bank fee/credit
Bank feeicreFfit
Page 2 of 10
Amfls~rt[
50A.f.~.t
SS_00
{ 5.00)
1.50
1.50
15.00
(15.W~
t.50
3.617
t 5.00
i.50
3.00
1.50
1.54
J.06
3.00
15.00
1.00
5.50
1.5Q
75.00
7.04
3,Ot1
15.00
i 5.00
15.00
t 5,00
Schedule 9
Peopiedge HR Services Inc
FarensiC Assignment
162g452 Ontario Limited
Ib2445Z Ontario Limited
1b24452 Gntario Limited
1b24452 Ontario Limited
tfi24452 Ontario Limiked
1624452 Qn[ario limited
1624452 Ontario Ltmite~
i62A452 Ontario Lim![ed
1624452 Ontario Limited
1624~i52 Qntaria l.imitecJ
152~id52 Ontario Limited
1624452 Ontario Limited
ib24352 Gn[ario Limited
1624452 Qntario Limited
tb24d52 Qntario Limited
1624452 Ontario Limitc~ i
1624452 bntano limited
tb24452 Ontario Limited
Sb2~52 Ontario Limited
1624452 dntario Limit~ci
Sb2~,a53 Qntaria Limi[ed
162x452 Oncaria l,irri~ted
i62~a52 Ontario Limited
1b24452 Ontario limited
1624152 Ontario limited
Transaction
30•MayOS BMO Bank of htontreat
30-lun~08 BMO Bank of Montreal
3Q•Jun-OB &MO Bank of Montreal
30-Jun•fl$ BMO Bank of htonueal
31-Jul•08 BMO Bank of h4onLreal
37 -Jul-g8 BM0 Bank ~f Montreal
Q7-Aug-08 t3M0 Bank of Montreal
25-Aug-08 6M0 Bank-of Montreal
25•Aug-D8 BMO bank of Montreal
Z9-Aug-~8 BMO Bank flf,titiontreal
30•Sep•fl8 BMO Bank of hionireal
27•Ckt-08 [iM0 Bank of htionfreal
31.Oct-OS BMO Bank of Montreal
31-Ott-08 6M0 E3ank of hiontreal
24-Nov-08 Hh40 Bank of h~ontreal
28•Novfl8 BMO Bank of ,Montreal
19•Dec-{38 BA40 bank of htor~treal
22Der88 &~t0 Bank of ~4~ontreal
23-aec•08 SMO Bank of Montreal
31•del-OS IIMO Bank of htiontreal
31-F7ec-OS &~50 Bank of Montreal
05•Jan-09 &u0 Eiankaf A~antrea!
30Jan-09 BhsO Bank at Montrezt
30-Jan•U9 BMt3 Bank of htantrea(
2?•Feb-09 BME~ Bank of hlonueat
SUMMARY OF BANK FEES tz CREQITS
s°
385B i~23-377
3$58 1023-377
3858 fa23-377
3858 7023.377
385S X023.377
3858 1023-377
3853 1023.377
3858 1023.377
3858 1023-377
3858 iQ23.3TT
3858 1023.377
3858 1023.377
3858 1023.377
3858 1023.377
3858 1023-377
3$58 1X2.3.377
3858 1023..-377
385$ 1423.377
3858 tQ23.377
3858 1023.•377
3$56 1623-377
3858 1023-377
3858 1 Q23-3T7
3858 tQ23-377
3858 1023-377
44oney Order Fee
P€an Fee
Branch Trai~atticm Fee, BR,~tyCH
Withdravrat Fee, 1t~TERAC
Rtar~ ~"ee
Branch'ffansaction ~'ee, 6RANCN
P{an fee
Plan fee
Withdraws! Fee, tNTERAC
Withdrawal Fee, [t~TEi2AC
Deposit FrarnlW thdravral7cr:
Efranch Ttartsacnon fee, BRANCH
Pian FeePtan Fee
[iranth Traruaceion Fee, BRAt1[H
Ptan Fee
Plan Fee
Withdrawal fee, EN7ERAC
withdrawal Fee, tNTERAG
4vichdrawal Fee; INTEft4C
Rlan Fee.
Plan Fee
Withdrawal Fee, lNTEf2AC
Plan Fee
Branch Transaction Fee, BRANCH
Withdrawal Fee, Cirrus USA
Bank (ee/credit
E3ank feetcredit
bank (ertcredit
Bank feeltredic
Bank fec/credit
Bank feetcredit
E3ank feeJcredit
Qank feelcretfit
Bank feelCretiit
Bank teelcredit
Transaction from)
Eiank feetuedit
~a~k fee/credit
bank fcetcredit
Bank (eelcredit
bank fee/credit
i3a~~k fee/credit
Bank fee/credit.
Bank fee/credit
Bank feelcredit
Bank feeitredit
Bank.fee/credit
Bank feelcrcdit
Sank feelcredit
bank feelcredit
Bank feeltretiit
Pale 3 of ld
6.5II
15.00
i.00
t.5fl
15.G~4
i.b0
15.00
15.D0
1.50
1.50
Amount
t_00
t 5.b0
~i5.0~y
t.OQ
15.00
(15.00I
1.SQ
1,50
1.50
15.60
15.00
1.50
15.00
1.fl0
3.W
Schedule 9
Peopledge HR Services !nc
Forensic Assignment
27-Peb•09 f}MQ IIank or Montreat
27•Feb-Q9 &410 Bank ref Montreal
31-Mar-Q9 BMQ Bank of Montreal
31•Nar-09 8Md Bask of Montreal
31 •latar-09 BMO Bank of Montreat
30-Apr-09 BMO bank of Montreat
30-Apr•09 BN,O Bank of hhontreat
30•Apr•09 6M0 Bank of Montreal
29-May-09 BMQ Bank of Montreal
30-Jun•09 BMO Bank ofMontreat
17•JuF69 IIM(~ Dank of hiontrea(
31-Jut-09 fiM0 Bank of Montrea€
31•Aug•09 Bhhf1 Bank of hiontreat
30•Sep•a9 8MU Sank oI Montreal
30.Oci•Q9 aµd Clank of 1J,ontreat
30•Nav-09 E3M0 Sank of hWntreat
31-t7ec-(}9 &~40 Bank of Montreal
29-Jan-10 &"AO Bank of Ahontreat
2b-Feb•~0 6MO Bank of Montreal
33•Mar-10 6MQ Bank of Montreal
30•Apr•70 Bh4n $ank of MonFreal
25•May-10 6M0 Hank of Montreal
37 ~h1ay-1D 6~v~0 Bank of Montreal
31-hWy-1D C~AhO Balk of hlontrea!
30-Jun•i0 BM0 Bank of tiinntreat
30•Jul•~0 &v,Q flank of tAontreat
30•Jut-t0 &KO Bank of Montreal
ransattao,n
S~tMf~AAE~Y OF BANK FEES& GREDRS
7b24a5Z 4n[ario Limited
1624452 Ontario Limited
tb24452 Gnta~to Limited
162a~152 Ontario Limited
1b24452 Ontario limited
7624452 Ontario Limtted
1b24452 Ontarto Limited
1624452 Qntario Umited
1624452 Ontario Limi[e f
tb2a452 Ontario Llrttfted
1b24a52 Ontario Limited
1624452 Ontario Limited
1b24452 Ontario Limited
1624452 Gntario Limited
1b244S2 Ontario Limiited
1 b24452 Ontario Limfted
1624452 Ontario Limited
152a~452 Ontario Limited
1624452 Cntaria Limited
7b24452 Ontario Limited
162 X52 Ontario Limited
46?4452 OnCario Limited
1b24452 t?nCario Limited
1624152 Ontario Lirrtited
S62s.452 Ontario limited
~62aaS2 Ontario Limited
l62~52 Ontario tlmited
3858 1023-377
3858 1D23~377
3858 1Q23-377
385$ td23.377
3858 1 23.377
3858 1023.377
3$58 1023-377
3858 1023377
3858 1 23.377
3858 1023.377
3858 1023-3'77
3858 1Q23.377
3858 1023.377
3858 1Q23-377
3858 1023.377
3858 7023.377
3858 1023-377
3858 tU23-377
3558 70?3.37?
3858 1023377
3$S81(~Z3-37'7
385$1023-377
385$ 1Q23-377
3$58 id23.377
385& t023.3?7
3858 1023-3?7
3858 1023.37?
;Deposit FromlWf~drawatTo:
Plan fee
aranch Transaction Fee, BRkN~H
Plan Fee
Plan Fee
branch Transaction Fee, BRANCH
Ptan Fee
Plan Fee
Hranth 7ransactian Fee, BRANCH
Plan fee
Plan- Fee
Withdrawal Pee, tNTERkC
Plan Fee
Pia ~'ee
Plan Fee
P{an Fep
Plan Eee
Plan fee
Ptan fee
Plan Fee
Pian Fee
Flan ~'ee
Draft Fee
Plan fee.
Branch Transaction Fee, BRAJ7CH
Plan Fee
P(an fee
InteresC Paid
TYansa~tion FGom!
Bank fecicred[
Bank (ee/credit
dank fee/credit
Back fee/credit
Bank. fee/cretfit
Daakfeelcredit
Eank feelcretlit
Eiank feelcredit
t3ank fee/credit
Dank feelc~edit
bank feeJcredit
Qank feelcredit
bank feetcredic
Ban4c feefcrediE
Bank fee/c~edit
dank (eeluedit
Bank fec/czedii
Bank feefcredic
6ankfeelcfedit
t3ank ieetcredit
Bank fecfcrrdit
Bank feeltredit
Bank fec/credit
Eank feelcredi2
Esank fec(tr~11t
flank fe,:lsredit
Bank feeltredit
Page 4 of 10
1.F~0
15.00
15.00
1.50
15.tH~
15.60
15.00
15.00
15.0
95.Ofl
15.D~
95.00
55.00
t5.D0
6.54
75.40
1.64.
~ 5.00
t S,OG
0.27
AmaunE
(~9,Q0}
1.00
15.00
(15.D0)
2.00
15.00
#15.fl0}
S~hed€iie 9
Pc~pErdge HR Services tnc
Forensic Assignment
Transaction
31•Aug-iQ ~[~i~k 4f ti5ontrcal
31•Aug•10 EShtiC7 Eiank of Montreal
3D•Se~p-tA &M~ Banlcofhtontreal
3p~Sep•14 8MQ Rank of fitortreal
z9.Oct•10 BMO Bank of Montreal
24•Qtt•10 E3M0 bank a! Maatreat
30•Mov•ip 6~t0 ESank of t.Soocreal
30•Nov~10 &1~0 Bank of ~tiiaa~reat
~1•C1ec•10Ct~'hQt~ankntMaatreal
31 •E}eC•10 BMQ Eiank of hio~ureat
31•Jan•31 8M0 ink of Ationireal
28~Feb~t t BAhO Bank of Montreal
37•Mar-11 IIMO bank of Montreal
~9•Apr-11 ISMO Clank o/ hWntre~l
31•Mayit BhiO Bank of M1iontreat
3i}•.Eun•17 HMO Ci~nk of Montreal
29•.tul•t t BnaO Dank of F,tontreal
3t •Aug•11 SMO Bank of M1Wntreal
3t1Sep•11 8M0 Bank of Montreal
31-Ckt•~ 1 BM€7 Dank of Montreal
3~•Novt 1 [1Ma Udrsk of htontr~al
3U•Occ~t t f1A~t0 Bank of Montreal
3i-Jan-72 IIMO Oank of Montreal
29~Feb•72 ISMO Stank o(hlantreal
29•Feb~12 8l+~p Qank of Montreal
3p•ht~r~12 6MD Ek~nk of Montreal
3Q•Apr~t2 E3ht0 Lank p~ Mo~itreat
SUMMARY flF BANtiC FEES 8C QIT5
f
}62 52 Qntaria Limited
152:452 Ontario limited
1524~3520nt~rio 4,imitesi
ib24i5Z Ontario Limited
tbZa452 Ontario Limited
t6Z4452 Qntaria limited
i6Z4~52 Qntario Limited
t62a452 Ontario Limited
i624d52~7ntariotimited
t624i52 Ontario limited
i62~.d52 Ontario Limited
tb2~52 Ontario Limited
ib24352 antario Limited
1524452 Q~otano Limited
162 52 Ontario Limited
7624452 QnWrio Limited
162Sa5Z Qntario Limited
f62~i~S52 Ontario Limited
t624i52 dntario LimiteJ
1624452 C3ntario Limited
'{524A5Z Qntario Limited
1624452 6ntarlo Limited
tb24452 Ontario tfmtted
1624452 Qntario i.imitrd
ib24452 Qntario limited
1b2~152 Or~ti~arfa Limited
f52Aa52 OnWria Limited
3$5$ tD23.37'7
3&58 tp1.3~377
3858 t0~3-37'7
3858 1Q23~377
3858 1D23-377
385& SQ23.377
38S$ tp23-377
3858 t022-377
3858123-3?7
3858 t023.377
3$58 1D23.377
3858 1023.3T1
3$58 Sf123~377
3858 t €Y~~•377
3858 t023~377
3858 1023.377
J858 7023-377
3$58 1023.377
3853 tU23.377
3858 tf723~377
385$ 1€323-377
3858 1023.377
38K8 1023-377
3858 1023.377
3858 1023.317
3858 1023.377
3$53 1023.377
P[an Fee
Interest Paid
Ptan fee
Interest Paid
Ptan Fee
Interest Paid
Ptan Fee
lnieiesf Paid
Ptar~fee
Inrerest Paid.
Ptan Fee
P[an Fee
Plan Fee
PEan Fee
plan Fee
Ptan fee
Plan Fee
Plan fee
Ptan fee
Plan Fee
Pfan Pie
Plan Fee
Ptan Fee
Ptan Fee
Interest Paid
Ptan Fee.
Ptah fee
DQposS[ Froml~YiChdrawat To:
Transattian From/
Bask fee/credit
bank fee/credit
~ankfeetrtedit
Bank lee/credit
&Ink fee/tredit
[lank feeltredit
Bank fee/t~ed1C
bank fee/cretlSt
BankfceTcreeti3t
C3ank feefcredit
Bank (ecicredit
Ekink Cee/CrCdlt
Bank fer/credit
Bank feelcrcdit
Bank feetrredit
Clank teettredit
Ua«k feelcredit
Bank. fee/credit
9artik fccfcrec]it
oink ice/credit
bank feeCcterti[
Bank (ccicFedtt
Bank fcet~redi[
bank feolcrrdit
t3ank frelcredit
Dank !'eeJcredlt
Saatk tee/credit
Page 5of 2
Amoun[
15.W
tf.5~
iS.OQ
n.74
15.00
t.t0
1~.fl0
t34
15.E?U
0.81
~5_tl0
15.00
1S.DO
t 5.W
15.00
15.Ofl
t S.QQ
15.6f3
15.W
15.00
75.00
15.00
a5.C~
15.00
0.08
15,D0
15.00
Schedule 9
Peaptrdgc HR Services tnc
Farcnsic Assignment
,;
~`
tb2d452 Ontario Limited
GMC Fraser Ltd.
?4•JuC-09 CiMC3 6~nic pf Montreal CMC Fraser Ltd.
15.Oct•09 ~Mb aank of Montreal Chic Fraser Ltd;
fi!-Nov04 E3MQ bank of Montreal CMC Fraser Ltd.
30•Nov09 BMd Qank of A1ontreat Ch1C Fraser Ltd.
24.Oec-49 0M~ Liank of Mantreat CMC Fraser Ltd.
31 Dec-09 BMO Rank of Mgntreal Ch1C Fraser Ltd,
t$•Jan-10 C3h50 Dank of Montreal ChtiC Fraser Ltd.
2b•.l~n~90 BMO bank of h~ontreal CMC Fraser Ltd.
29•Jan-tO 6M0 Bank of N~o~treal U1C Fraser Ltd.
26•F~b-1Q 6M0 Eiank of Montreal Chic Fraser ktd.
24•l~ar-10 6l~5Q Bank of Montreal CMC Fraser ltd.
29~Mar-10 6M~ C4~nk of Montreal CMC Fraser Ltd.
31•htar-70 6hSt1 Bank of hWntreal Chic F~as2r l.td.
31-hiar- D EiMO flank of fi~ncreal CMC Fraser Ltd.
20-Apr- O BMO Eiank of h ontreal th'~C Fraser Ltd.
27-Apr~10 6Mt3 Bdnit of Moateea~ CMC F2ser Etd.
30•Apr•10 f3htt? Bank of Montreal CMC Fraser Ltd.
Z6•May10 BMO Bank of Montreal ,Ct+SC Fraser ltd
31-May-10 SM~? Bank of h~on[reai CMC Fraser Ltd.
31-May1~ 6htt7 Bank of hiontreai CMC Fraser Ltd.
t 6•Jun-1d BhtiO Esank of hiontreat CMC Fraser ltd,
30•Jun•10 Sh~O Bank pf hSontreaf CMC Fraser Ltd.
05yJul-iO HMO E3ank of h~ontreat CMC Fraser Ltd.
'~rg~tt~~~
31-May~i2 EiMO C3ank ~rf ttiontraal
SUMMARY ~F BANK FEES & GREDiTS
.~
q~#7& 1047.46b
Ck178 ti047•R66
Il478 id47.456
Og78 1047-466
0978 1i7~37-466
Oa78 ii)17.466
4~i78 i047.4b6
EW78 tt3~7-ebb
41781047-466
E1~7$1Q47-466
04781Q-47- 66
Oa78 1fl•17-4G6
fM78 7~37.9b6
Og78 1fT~7.4bb
E1g78 1047-4G6
0478 10~l7.4b6
~i78 1447•abb
4378 1047-4bfi
Q478 147-q6b
0478 1Q4T~946
[1373 7g47.46b
Oa78 70a7-46b
0478 147-4bb
38581023.377
DeposiLFrQmfWithdraw~CTo:
Brat~ct~ BitE Payment Fee, AME}4 E3ANk BR 2000
Withdrawot Fee, 1N7ERAG
Withdrawal Fee, INTERA~
Ptan Fee
E3ranch Bilt Payment Pee, AMEX BANK 6R 2004
Plan Fee
Withdrawal Fee, INTERAC
branch Biti Payment Fee, A~,1EX, EIANK &~ 20DQ
Phan Fee
Plan Fee
branch Gilt Payment Fee, AMEX BANK.BR 2Cx»
1Nizladrawaf Fee, INTERAC
Pian Fee
Plan Fee
Drat Fee
8rat~ch Sili PayrnenlFee, Afi1IX BANK BC2 260
Plan Fee
branch tiitl Payrnen3€ fee,At~AEX BANK 6R2d00
Plaa Fee
-Plan Fee.
Dratt Fee
Pt~n Fee
1Vtthdrawal Fee, INTERAC
Plan Fee'
Bank fee/credit
Bank feelcredic
Bank feelcrediC
Bank tee/credit
t3ank fecicreciit
Bank fee/credit
t3ank teeltredic
Bank feelcredrt
bank fcctcredit
¢ank feelcredit
Ban{: fee/credit
IIank feetcretiit
(tank feelcret4it
Bank feelcredif
t3ank feelcreGit
Sank fee~tcredit
Bank feelcredi[
Bank feettredic
Bank feelcredit
Bank (eelrredit
Bank ieeJcredit
Clank fee/credYC
Sank feet~cretlit
T~nsacCion-~romf
Bank f~etcred3C
Page 6 of 10
6:54
9.5{t
7.50
t.5fl
1.50
ti.5~
9.50
1.50
9.50
1.50
1.50
4.50
9.50
t.SO
1,5Q
9.5o
(4.50)
5:50
t.50
9.5Q
5.50
9.50
(9.50}
Araaunt
15.00
v,az5.a3
Schedule 9
Reopfedge HR Services Inc
Forensic Assignment
GMC Frtsse( Ltd.
CMG Fraser ltd.
fiMCFraser Ltd.
CMC Fraser Ltd.
C1ytiC Fraser Lid.
U5C Frnser Ltd.
CMC Fraser Ltd.
G4C Pr~ser Ltd;
Ch1C Fraser Ltd.
CMC Fraser Ltd.
CMC Fraser Ltd.
CMC Fraser Ltd.
AMC Fraser Ltd.
CMG Fraser Ltd...
CMC Fraser Ltd.
GV+C Fraser Ltd.
CMC Fraser Ltd,
GMC Fraser ltd:
CML Fraser Ltd:
CMC Fraser Ltd.
CMC Fraser Ltd.
CMC Fraser Ltd.
CMC Fraser Ltd.
CMS Fraser Ltd;
CMC Fraser Ltd.
CMC Fraser Ltd.
BMC1 Bank of Montreal
BhIQ Sank of Montreal
BMfl Bank of hWntreal
BMO Bank of Montreal
30•Jul-10 BhSO Bank of hiontrea[
30Jut-70 BMO bank of htontreat
09•Aug-1t3 BhtO Bank of Montreal
26•Aug•10 6hi0 B3rik of h4o~ire~l
3t•Aug-10 BMO Bank of Montreal
30-Sep•10 BMO Bank of Montreal
t4.Oct•16 &u0 Sank of Mpn[reat
29-Oct-10 B~.10 Bank of hiontreat
29•Nov1d &NO Bank of Montreal
3Q-1Jov•1d Bh1Q Bank. of Montreal
24-Dec-1Q BMO Bank of h~ontreal
31-Oec-~O &MQ Bank of N,ontreal
25-Jan-11 BMO Bank of N,ontreal
31 •Jan•1 t BMO Bank of Montreal
ZS•Feb-t 1 6M0 Bank of Montreal
28-Eeb-11 BMO Sank cf Montreal
31 •Mar•11 BMO dank of Montreal
29-Apr-11 BMq Bank of Montreal
3t•Mdy-11 E3Mp,Bdnk pf Mgntreal
3t-May-11 B.M~ Bank of Montreal.
30-Jun-11 BMO Bank of Montreal
30-.lun-11 &µ0 Bank of Mont[~1l
Transaction
08•Jut•1Q
14•Jul-ta
14-Jut•1Q
15-Jul-7~
SUMMARY OF BANK FEES8 CREDITS
A►
0478 10. 7-465
11178 1047-4b6
04781047-466
047$1D47.466
Oa78 1047-455
0478 1047.466
04781f}47-466
0478 tQ47-466
0478 tp47.465
097&.7047.466
0978 14~7•a66
0478 1fl47-lI66
tl-S78 10~37.46b
Oa78 1047.46b
047& 1047-465
Oa78 1047-466
0478 3Q47~46b
0478.1047-466
047$ 1Q47•Ab5
04761Q47-466
t147810~7-46b
0478 1D47-4bb
0 7810-ti7-4G6
04T81447.46b
0478 tQ47-465
0478 7037-466
Plan Fee
Branch TranSacLion Fee, EXCESS ITEtu 7
Vdithdrawat Fee, tNT~RAC
Br~nCh Eill Payment Fee, l+A4EX- BANK E3R (t-i7S
Plan Fee
Plan Fee.
graft Fee
Pian fee
Oraft Fee
Plan:Fee
firanch Bitt Payment Fce, At~EX;9ANK BR 2000
Plan: Fee
Branch Bil€ Payment Fee
Ptan Fee
Pian Fee
Plan Fee
Plaa Fee
Ptan Fee
Plan Fee.
Ptan Fee..
Play Fee
Plan Fee
Deposit. F~om14V4thdrawa[ To.
Wi[hdravr<~tt Fee,. tN7ERAC
4Nithdrawal Fec, INTERnG
WiChdrawal Fee, INTERAC
WiChdrawal Fee, IWTEI2AC
Bank feelcredi[
Sank feeicredit
Bank feetccedit
ti~lnk feeltredit
Sank feelcredit
Bank feetcredit
Bank feeluedic
Bank feetcr~dit
Bank feelcredit
Bank feeicredit
Sank feeLc~edit
Bank Feelcredtt
bank feelcredit
Bank feelcredit
Bank feelc~edit
[tank feelcredi~
Bank feefcredit
Bank feelcredic
Bank fee/credit
Bank leelcred t
Bank fcelcredit
bank feefcredit
Transaction Fram!
bank feelcredit
Rank fee/credit
Bank feeJcmdit
Bank feelcredit
Fage 7 of1~
4.50
7.d0
7.50
1.50
9.5Q
9.50
6.5Q
4.50
6.SQ
4.50
1.50
9.50
1.50
9.50
4.50
{9.50}
4.5~
9,50
4.50
{9.505
9,5o
{4.50}
Amount
1.50
1.50
t.50
i.SQ
Schedule 9
Peopledge HR Services [nc
Fore~uic Assignme~[
Cr`hC Fraser Ltd.
CMC eraser Ltd.
CMC Fraser Ltd.
GMC ~raser_Ltid.
ChtiC.Fraser Ltd.
24~Apr•7? 6M~ 6ankaf ~stontreal
CMC Fraser Ltd. USD Accoant
30-Jun•11 BMq Bank raf Alontreal
29-Jut-11 t3Ma Bank tsf Montreal
30~Sep-t t BMQ t3ank of Montreat
30•Dec-11 .8M0 Bank of Montreal
Transaction
29-Ju1•S 1 Bh40 f',~nk of Montreal CMG eraser Ltd.
31-Aug-11 GMO Sank of Montreal G13C Fraser ltd.
30~5ep-t1 &4tf}IIank of MonCreat CA1G eraser Ltd.
31-OCt•t1 $A40 flank flf Montreal ChSC Fraser Ltd.
30•Nov-~ 1 8Md Bank of Montreal GEC Fraser Ltd.
3Q-Dec•71 BMQ bark of h5ontreal G4SC Fraser Ltd.
31•Jan-12 ~~50 Bank of Montreal CMC Fraser Ltd.
29-feb•t2 6h10 bank of A~lontreal GMG Fraser Ltd.
30<niar•12 6k1Q Rank of Montreal CMC Fraser Ltd..
26-Apr-i2 ~0 Dank of Montreal Ct,IC Fraser Ltd.
30•Apr~f2 flMD IIank of 4tontreat CMC Fraser Ltd.
31•A5ay-1Z BMQ Bank of Aion[reat CMC Fraser Ltd:
29•Jun~12 E3r.40 bank of t~tontreat Ct.~C Fraser Ltd:
3f•Ju1-12 ~4tp 6ank,af Aiontreal CA~C~raser Ltd.:
31-Aug-12 CtMi3 Bank of Montreal GhiC Fraser Ltd,_
28•Sep•12 BMO Dank of t,~onireal CAC firaser Ltd.
3l-0ct-72 EMQ [tank of AiQntreal Chic Fraser Ltd..
Q6•Nov-12 8h10 Bank of Montreal CMC Fraser Ltd.
SUMFh;ARY QF BANK SEES &CREDITS
'.
USA 3299 a798•b23
U~6 3299 47 8-523
USD 3299 4798-623
USQ 3299 4798.63
x478 1 47-4b6
x478 1067•-066
0478 1047~4G6
pA78 1047-466
0478 1047.466
0478 7047-~abb
0478 1 D~i7-46b
0478 1047.4b6
0478 tp47-~ab6
X478 1047.456
047& t047.466
047810x7-466
0478 1DA7•Q6b
0478 10g7-466
0478 1047.4bb
0478 1047•x66
Oa?8 7047-d6b
Oa78 1447.46b
0478 1047.66
Branch Transaction Fee, BRANCH Ot 17M5 AT 5.00
Branch'fr~nsactiun Fee, BRANCH Ot 1TMS AT 5.R0
aranch TransactionFee, BRAPICH 01 ITMS AT 5.04
Branch Transac~fan Fee, BRANCH p1 ITMS AT 5.d0
.Deposit From/Withdiav✓at To:
Ptan Fee
Plan Fee
Plan Fee
plan Fee
Plan Fee
Plari Fee
Fian Fee
Ptan Fee.
Ptan Fee
Withdrawal fee, lNTERAC
Ptan Fee
Ptan Fee
P[an Fee
Plan Fee
P4am Fee
Plan Fee
Ptan Fee
Ptan Fee
US 5 Transfer, USD 7FR 3299-479$ 623~~ATt.4154_HC
5C1.QD, tIX3U.00
Sank feelcredit
bank feelccrdit
Bank feelc~edit
6a.nk feeicrectit
Bask teelcredit
Transaction From/
bank fee/credit
Eiank feeltredit
ESank ieeleredit
C,ank fce/credit
Bank fee/credit
Bank feelcredit
Gankfeelcredit
Eiank fee/credit
¢ank fe~Jcredit
Bank feelcredit
Bank feetcredit
bank fee/aedit
bank feelcreciit
Eiank fe~Tcredit
Lank foe/coedit
Bank fceltrcdit
Bank feelcredit
Bank feelcredit
Page 8 of 10
5.~iU
5.~
5.C}0
5.00
I5.90
382.90
Amount
4.SD
9:50
9.50
9.5Q
9.5D
9.50
9.5Q
9:50
9.50
1.50
9.50
9.50
9.50
9.50
9.5D
9.50
9.50
9.Sfl
Schedule 9
Peoptedge NR Services inc
Fornnsit Assignment
Winston Park Financid( 5erv9res Ltd.
27•Jut-0~ TD Canada Tr~ise
31 •Jut-09 TD Canada Trust
31-Aug-~9 T6 Canada Trust
3Q~Sep-09 TD Canada Trust
30-Cct•09T0 Ganad~a TrusE
30-Nov-E9 7R Ganda Trust
31-Dec•Q9 TD Canada TrusC
29•Jan•70 Tp Canada Trust
2b•Feb-10 TD Canada Trust
3i•near•10 TD Canada Trust
30-Air-10 TO Canada Trust
31•May-10 7D Canada Trust..
30~Jan•70 TD Canada TrusC
30-Jul-40 TD Canada TruC.
3i-Aug•t0 TD Canada 7rusC
30-Sep•ti0 TD Canada T~usE
29.Oct•10 TD Canada Tn~s[
3D-Nov•t0 SD Canada Trust
3t•Dec-t0 TD Canada Tnkst
31•Jan-11 TD Canada Tres[
28•Feb~t1 TD Canada Tnut
31-h'ar•t1 TD Canada Trust
~0-Apr•12 6M0 bank taf Montreat
30•Qprv72 t3MC7 Bank of Mantr~at
~~~'~~~?~
SUM~ARi~ OF BANK FEE5 & CR~bET'S
,~
~~+ins[on Park Financial Services LEd.
Winston Park.FinanctalServices 4tid.
Winston Bark FinancialSerrices LCd.
Fvnston Park Financfat Services Ltd.
Wlnsfan Park ~inancialServites ltd.
Winston Park ~inancial5ervices Ltd.
WinsFon Paris FinanEial Services Ltd.
Winsian Park Financial Services Lid.
'Winston Aark Financial Serv'sces Ltd.
Wins;pn Park FinanciatSer~7ces Ltd.
F!'insYan Park Financial Services Ltd.
iHinston Fark Financial Services ltd.
Winston Park EinancialServices Ltd.
Winston Park Financfal Services Ltd.
'Winston Park FinanciatServices Ltd.
WlnsEon Park Financial Services ltd.
Winston Park financial5ervices ltd.
iNinston Park Finarfciat Services Ltd.
N!inston Park FinanciatServites ltd.
Winsien Park Financial5ervices Ltd.
Winston Park FinancialServites Lcd.
Winston Panic Finandal Services Ltd,
CM1C Fraser Ltd.
Ch1C Fraser Ltd.
0245.52{18857
0245.52088b7
0245.520$567
4245.52x8867
0245.52i3ES67
0245.520$867
0245.5208867
DZ45~5?08867
0245-520&8b7
0245.5208867
0245-520886;
4245.520&867
OZ45-520$867
0245.52088b7
0245.52Q88fi7
0245.5208$(x7
x245.5208867
02455208$67
0245.52a$8b7
4245.52€J8867
0245-52~788Ez7
0245.5ZQ8867
Cheque order Chatn,~es
SAC Plan t Fee
SVC Ptan 1 Fee
SVC Plan 1 Fee
SVC Plan 7 fez
SVC Ptan t Fee
SVC Pian T Fee
5VC Plan i Fee
SVC Ptan 1 Fee
SVC Ptan t Fee
SVG Plan 3 Fee
5YC plan 1 Fed
SVC PIan €Fee
SVC Plan 1 Fee.
SVC Pian i FCe
SVC Ptan 1 fee
SVC Plan t Fee
SVC Plan t Fee
SVC Ptan }Fee
SVC Plan f Fee.
SVC Plan t Fee
SVC Plan i Fee
DepasSt FromlVYithdrawai To:
Sevice Charge ArJjustme4~t, TRANSAC7t~N .FEE
USb 3299 47gg-523 REVERSED, FOR US ,~G000NT ~VtTHDRAWAL
U5D 32994'19$-b23 Eiranth Transaction Fee, BFtAtiCN Qt ITMS AT- 5.00.
Bank fee/credit
Banh feefcredit
Qank fecicredat
$+3hk fCC/CFL'dt~
Qank feelc~e~ti9t
Bank fcelcredlt
bank feelcredit
dank feelcred3C
Bank fee/credit
U'ank feelcredit
Flank fee/credit
Bank feefcredt
Bank fc~fcredt
Bank fe~lcred3t
Rank fec/credit
Blink fee/credit
Bank fee/credit
Sank feeluedit
Ei~ink feelcredt2
Bank fee/Credit
6anY,feeicsedit
&ink feelce~c![t
Bank feelcreGit
Bankfe~/Credit
Transaction Frami
P~~e 9 of 1C3
89.11
1195
i1.95
71.95
11.95
t 1.45
~r.R5
11.95
11.45
tt.95
1.1.95
11„45
t1.95
11.95
11.95
11.95..
f.95
11.95
71..95
11.95
11.95
11.95
~5.p0)
5.~0
L~,dO
Arr:ount
Schedule 9
Peopledge HR Servttes(nc
~oren5sc nssignment
Total bank fees/Credits
TCanidCtfan
29•Apr7 7 Tp Ganacfa Trust
3t•hiay11 7D Canada 7rusC
3Q•Jun•t 1 Tp ~~rwda Tn~s[
3t•Aug~11 TD Canada mast
3fl•Sep•t t Tp Canada Trust
3t•OCc•i t TD Canada Trust
3D•Now71 70 Canada Trust
30•Q~~C•t t T4 Canada Trust
3t•Jam12 TC? Canada "I`rust
29•Feb~32 TD Canada "fnnt
30•Atiar•12 TO Canada Tnut
30•Apr•12 7D Canada Trust
30•Apr•72 Tb Lanada Trust
31•May12 7D Canada Trtut
SUA4~iARY AF SANK FEES & GRE~€T5
•
WinsCon Park Finantiat Services ltd.
Winston Park Financial Services Ltd.
1Ninston Park Financial Services ltd.
Wfnstan Park Fnanciat Services ltd.
Winston Park Financial Services Ltd.
Winston Park Financial Services Ltd.
Winston Park Einan[iaL Services Ltd,
Winston Park Financial 5ervites Ltd.
Winston Park Financial Services Ltd.
t"Jfnston Park Financfa( Services Ltd.
1Yinston Park financial Services Ltd,
1V nston Park Financial Services LEd.
~4inston Park Finantiat Services LLd.
Winston Park Financial Services Lid.
ti245-520S8b7
0245.5208847
0245.52fl8867
0245.5208867
OZ45.52088b7
D245.5208867
0245.5208867
Q245.5208867
0245-5208567
02 5.5208367
0245-5208867
0245-52088b7
0245.52088b7
0245.5208867
E}eposi[ FromJtiYithdeawat To:
SVC Ptart i Eee
SVC Pta~ t fee
SVC Plan 1 fee
SVC Plan a [~ee
SVC Ptan i fee
SVC Ptan 1 Fee
SVC Plan t Fee
5VC Plan t het:
SI+C Ptan 1 Fee
SVC Pian t fee
SVC Plaa t Fee
SVC Plars 1 Fee
Paper StmE Fee
SVC Plan 1 Fee
Transaction Fromt
Eank fec/credo
bank fee/Credit
bank fcelSredit
tk~nk feetCredi~
Bank feetcredii
Bank feelcredit
Bank Ecel~redit
bank fee/Credit
Clank fec/cfedit
&ink fceltredit
Bank feeitredit
E3ank feelcredit
Bank (ec/credit
tiartik tee![~edit
Page. 10 of 10
1,472.Sa
Amount
t 1.95
i 1,95
1 i.95
14.95
ta.45
14.95
14.95
Id.45
14.95
14.95
14.95
td.95
2_DO
t~#.95
527.41
Sthc~ule 9
Feoptedge HR Services Inc
F'orCnsic Assignment
~ ,~
QeopEedge HR Services #nc
Forensic Assignment
ApgendiX A
ANALYSIS OF PEQALEDGE ~N~QUES 155UEQ Tfl WPFS, t62 ONTARIO OR CMG
~re~SM
Company
tcmp~ny
[hcqut:
Deposit.
AtYaunt
ct,cauc ~z~~ica
tne4uc;~xs~ut!
Rrcal.ce by
tifenunc{t try
cnsque
rccu,nc
~Y
I~t
4p4t
fl~
G~nos[ceGTa
QSB99~lt:C.T4
Owntro(
thraueDaty
fhsacfa'tte.;
3 May Ol'
97
250,000
Outsoauanp C~an~IlAi1'Payto:i
'NPFS
Y~
Yes
Cb5019:$ 16aJ 377
162 Onla~to
~•Ju~-Ot
X18
2SO,t~'0
QulzCuratfpCaisedieii',i'dytWt
CtdC
YC4
Yt3
2A50.3858'tS23)77
1b2OnWAo
36Z CMWr10
~
$
-
24•Au~-Q7'
427-
i5,?CQ
Osilaowdng Canattisi~ Payroll'
CbiG
Ytx
Ycs
x4019591023 377
,~t•Sep~i'
~Sd:-
-50.000
Outsa~ircny Canadian Pa)~ron
CA1C
YM
Yei
84A 3858 1023 377
t62.Q~+tariu
7f178~t-~
~6E.
~OO:.GGO
~Juts9urCGng f.~~~ifiQn PDy~a{.
:'iPF$
Ye~{~
Yes
PJ.tiO ~$SS-t073 377
96~Onta+~0
162 QntA!fA
71Jdy~p
57D
t00,G0~
P90p1adg8
;YFPS
YCf
Yes.
F.t',0 38SS !01) 377
27•!ut•D~:'
.96
x
iW.Cb~
Pecpiedga
Y,1PFS
Ytl
Yes
~~!Q JS 3 1023 377
X62 Onwno
S.~Dttrgd-:
667
f00.000
pecpted~s-
4YPFS
-Ytf;
Yes
8tit0 385H fi413 377
162 Ont~ria
ib2 Ontario
'.2d-Jan~O~.~_
p82:
508.000
~Pe~optec{~it
YfIPFS
YN:.
Yea
$AtC7'3858.t0II 3J7
'S~iu
6h3-
100,000
-PUOpledga
YVP~$
Y4x~
~YN3.
'Cu0.385810213TT
182:'.Ontariq
797
tOQ,000
peopted9e
~tYp~B
Yet'
Yes
~x07858 1023 37X
162 Ontario
wFFS
3~~MIbi~G9
1.)b5,400
~4~Jut~Cd
?46
tif0,040
t!o
Yca
701212•ST08E67
9 Ott 49
77b
]00,000
Peop~¢dgB
WPFS
YM
Ycs
TD 2212.5208867
WPiS
22~LkC•p$
X06
SOp,QQO
Pep9~edgo
Wf~F$
Yid
Y¢f
Ttl 22'12=~'Li~BbT
14PFS
i2•Frb~a6
Ski
100;D00
Pocptotlga
Wf~~3
Ves
Yrs
TD 22tZ-52p8$67
VlPFS
I3~Apr•1G
$6l
Dq,000
Pooptctlga
`WPf8
YCt"
YcS
T02212.52t188d7
WPBS
'~1•MaytiQ~
#?3
tQp.Q06-
lY~1`.
`/r3
iD 2212•SY08Ey7;
WPiS
LJui.10.
8fid-
'iD0;000.'
PeopleGga
WPFS
Yat'.
Ycs
TD ?272-5208867
WPF5
tA•Scp•tA
4t]'
X00,000
Np
Yes.
TD 22725203867
WPFS
17~Nov~7o
ESL
t00,Ap0
Np`
Yc5
TD 2212~52c~48b7
WPfS
18~DcC-1Q-
95T
1DO.D00
I~pC~Stpdjj~4
Y+IPFS
YPT~
Ycs
7D 221T~5I0$Shc
WPPS-
11•feb~17
ti?00
2.00,000
P4tip~dQt'
YJPF$
Y!i
Yrs
TOI212.52U2867
WP#3
~NP~S
t,200,Op0
24 Jun~ti
iDi7
100,000
F'Nopkd~9
1YPf S
YM
Yes
7D 2212-320d8bT
76fu,p~11
1101
ttq,000
Aagpledqe
WPF5
Yts
Ycs
3022i2•StOd86T
M~P~S
17 Feb~ft
9120
100,004
~cwpledg4
S~F~f5
Yes:
7rs
7p?2t2>510ed67
lYRi'~
Peopte4'3p0
~iN`.
Ye!
Tes
9AifyiKbTt4~979iCb2~
CAiC
s0o~000
27•Apr~#:1
TOKa!
WUCTtamtlt'
~O.P?S
2,475,r~
'~,
Peopiedge NR Services inc
Forensic Assignment
Appendix El
SUJiAMARY tIF ACCOUti't' A~ 3677-7343-357'fRANSACTiON DETJ1lL REPORT
Date
Ttansattion From/7o Cateq~oYy:
04•May07 7ransferta/tram 3858 1023.377
09•A1ay07~atan~e AdjuskmcnC
Yfl•May>07 Trantfcrtolfram3858 1023.377
17•MAy~07 €Sat~nce nd)ustment
l8•May07 Batance AdJustment
22•t.1ay~87'B~t~ncc Adjustment
2LMay07 Transfer to/from 3858 1023.377
0&•Jun-47 Transfertolfrom 3858 1023.377
l3-Jun~07 9atance hd)ustment
~-1•Jun•OT $glance Adtustmenk
i5•Jun•67.9alance Adjustment
i8-Jun•07 9alance Adjustment
i9-Jum07 Balance l~djustment
?2•Jun•07 gilt Payment - 8MO NASTERCARD
22•Jun•07 OaMancc hdjustment
25-Jum07 IIatance Ad)ustment
36-Jury=07 B7lanceAdjustment
04Ju1-OT Transfer tolft~m 3858 1023-377
73-Jut•07 E3<il~nce hd}ustmeni
30-~tug~07 pranch fleposit
05•Sep•07 E3~~lancc AdJustrrFCnt
07•Srp•07 C3alance hdj4rstmeni
2A•Sep•Q7 balance AdjuSimenf
26•Ckt-07 7rt~nsfer to/from 3858 1023.377
0$-Apr•09 Bdtancc Adjustment
04-Ap~~Q9 6<attnce Adjustment
15•J~r•09 Satance Ad;~rstmenc
20~Apr-09 Ekilan~e Adjustment
22-htay~09 Balance Adyuslmeat
tb•h~iyQ9 Transfer toifEom 3858 7023-377
36~h~iy~t~Tranifer tolfrom 3858 1023-37P
2~•May~44 8atance /uiJustmrnc
ifl-Jun•04 Transfer toltram 3858 7023.377
22•)un-09 Batante ,4dJustment
22•Ju!-{79 7r~nsftr to/from 3858 1023-377
02-tAar-i? Transicr toltrom 3858 1023.377
07•h4ar-12 &~tancrAdjustment
a5-Apt-12 LlaiancC Ad~~skment
t}S~tlov12 Eiitance Adjustment
04•Qec-12 €3atancr ~dJustmen[
Tatat
Type of Transaction
Deposit
Withdr<~v~aL
~epo5ft
V~ithdrawal
1'1~thdrawaC
1Vithdraivat
Deposit
Deposit
1Vithdrawai
Withdravral
withdrawal
~thdrawai
Vlithdrawat
1Yithdrawal
pepgsit
`~lithdrawa►
~Vithdtawa(
1YithdraWd~Deposit
Deposit
\Y(thdravrat
1Yithdraw~C
~epasit
1Vithdrawc~t
Depgsit
1Yithdraw~l
Withd(awal
~Yithdtawa!
1Yithd~awal
Withdrawal
JYiihdtaWal
Deposit
Wthd~awat
Wiihdtawat
DeposlE
DepasiL
~Yt~drawaE
1Vithdravta!
14ithdtdwall
WKhdrawa!
Total 7ransfer5 tram i6Z~i~t52 Ontario Limited
kransfers firotrs 152MS20n[yrin 3:imiked bank account 3$~812~',37i'
Amount
Credit
jbe..biy
25,000,00
25,Q00
(?2,AOOAO):~
~22,A00.00)
20,000;4Q~
f~Q~650,0~)
{30,650.00}
{6,2x0.00)
(b,24D.Od)
{6,170.15}
#b,t70.15}
10,474:00
10;470.6D ;
150,~CO.UO
150.Q00.40:
{15,519.90}
#!5,514.90)
{ 7.285,85)
(47,285,85}
{31,884.85}
~31,8$9.85~
X24,525.85)
{24,525:85)
j3,719.45~
(3,714:95)
;15.000.OU1
f15,G00.40}
94,17
94,17
(599.95}
(599.95}
'(1,229,?5}
(1,224,95).
X10,330.00)
- ~ (10,330.OUt
6.27
6.27
150,OW.00
i50,U00.OQ
(25,OU0.00)
{25,000.00)
(725,U00,0o}
(tZ5> OOOAD}
94.54
94.54(103.51}
(t03.53~,
t0,0Q0,00
10,000.00
(bt.25)
~ {67.25).
{7,727.95
~~,127.95)
(7,b33.55)
(7,633.55►
(13,87)
t13.871
(5,4D0.00)
(5,a0d.00►
~b,b00.00)
(b,600.D0}
17,134,05
17,134.05
(297.43}
f297.43E
(5.08}
{5.08)
5.10
5,10
5t,ppp.00
51,ODO.W
(50,900.94).
(54,0.40)
{Sb.SOt
{Sb.50►
{28.25}
X28.25)
(1+.37)
114.37E
433.844.13 {a33,80~4.t3}
256,475.14
tz2.730.96}
Account balance
25,OQO.Oq
2,b60,00
22,SQ0.0{1
i,950.D0
(4,240.06]
{t0;~60.19)
4,85
15Q,OQ9.$5
134,a69,9S
&7,20.1.10
S5,3t4.25
34,7E8.a0
27.46$.45.
12,068.45
12,tb2.62
~11,562.b7
14, 32,71
2JF
8.49
150,008.94
125,068.94
$,94
103.53
O.Ob
iQ,000.OQ
4,938.75
2,8t0.80
(4,822.75)
i4~836.b2)
{14,23b.62}
[tb,836.b2)
297,43
G.00
(5.0$~
U.02
5l,0(X?.OZ
94,12
42.62
I~i.37
0.00
Peopledge HR Services tn~
~C}~'~+liSiC f~'SS~C~(ISTYQlIC
Appendix
SUMMARY QF ACCOUNT tY 3675.831 i.747 TRANSACTlClN UETAtI. REPOiiI'
pate
Transaction F►'om/To Category
21-fan-08
21•Jarr~OB 7~ansfer to/from 3858 1(123-377
29-,ian•OS Branch Withdraws!
22-Feb•QS Balance Ad}ustrnent
03-Jut~OII Balance Adjustment
1~-Jul•~38 T~ans~~er tolfro~ 3858 4023-37~
l i•Jul-QS Batar~ce Adjuscrr~er~E
t t Jul-Qg Branch ~V~thdra~vat
31•.Jul-fl8 Servi~eCha~r~e
28•May12 Bala~c~Adj~s[m~n~
01•Aug-t2 Batance~;t#justment
28~Aug-12 BatanceAdjustment
28;Nnv 12 Ba(anee Adjustrrr~r~t
U3-[>ec-t2 Batance Adjustment
~9•Dee-1~ Balance Adjustme
Amount
S
1b,000.04
(1~i,Q00,00}
5.48
25~8a8.08
(25,85356}
124,Q71,86
~1Z9,t37A.tTQ}
(O.bfl}
350.D0
{lb9.50}
750.OQ
3bi1.00
69,745.f3~
(T0,63G,76)
Tolat Transfers from 1b244S2 {}ntario Limited
ttar~sfecs fram ib24lS2(}ncaria Limited bank accaunt 3~58'4~3.377"
~redtt
S
i5,D00.OQ
5,48
25,$4$;0$
129~Q71,$b
(Debit)'
S
.
{t b,f~(}t?,L10j
16;Of}D,0~1
5,48
25,853.56.
(25,853:56)';
!12~,t~70,~)
(Q;bQ}
350.Q0
350.00
~6~.t~Q
b~,795.0~}:
AccounC Balance
j1b45Q;
24i,730,~#Z
(70,b36;76)
(2at,7313,4?)
ib,400.Up
(25,853.5b~
129,071.8b
3,8b
1.26
351.25
t$t,76
531.7b
891.7f,
7{~,b36',7b
~~
Legal"22111727.1
~~
,.'. 'a, 2~'~ 2, 5°~v1
~u,,, 1)~~
F~, 7'1
~:]:T.A:7'~~J►I'~ C".tai~lrriings v. PeopXet~~e, 2U1S t~I~~ ~ X08
+~(~UJ27['~'Y1~,~ T~t~.: CV~12-9$96-OOC:~,
~~J.PE~.2.~~Tt Ct~~l'7~tT ~F T[J~T~C
(Ct~lYYlVi~12CTAL ,LIST)
.Il~.l:f~ T T 4J..L'l~i.
Bt~NNIE ~T,T~VIMII*~~".r~
~~'~T HER
C~.~I~A,CZTY
ESTATE
1,S
L(~~C1°I'E~~f C7F THE FSTA~`~, C7:F
THE LATE ~+~
~'-1,~,~M~SI2~TG~S
.Ir~~~~l~ ~~llis~sirrty ~nci ,EZ~c~noj~e L.
Mc~t^r~is, f~si~ ~~a~ ~~~e`ver, ~D{a
C~n~~~~ Z~iniYe~i
~4~plcant.
—x~ncl
I'E(~FLEDC~E
. 5~~~.~VY~:ES 1I'~1C,,
~III~STC~N ~A
:FTI~AI'~T~IAL
:~E~.VI~:~~ ~.T7.~ ~CIytG F~.A,~E~~.
~,'~'I~,, 1~~4A~52 ~~TAC~ S.:lIV17T~I7
E~i7tnj~c~.~am~Ic, for the R.esl~c~ticle~ts
~~~~~t~~~clet~.ts
~-IEA~.21~: J~~Yu aiy~ 14, 20'~5
L..E1:, ~A.`TTZLLC~ ,T.:
I7~tr~oci~ze~itr~
[~]
:~y pit~~~~ ~:~tetl C)ctober ~~, 2X2, ~~(~ G~~Za~ia I,iinited (i`BDO"} w~;s
ap~o nt~s~ a:~ receiver (the "R.~t~e1V'er"} avez all cif tie ~ss~ts, untie yak n~~ ~17d
Wage, 2
properties owned tay F~~~al~clge I~ S~xu~c~~ ("Pe~r~l~cfi~e") ~n+~ other relat~c~
~c~:n~.~~ani~s (cc~llec ~i~ely Chi "ll~btnrs") Mlle "T-~~ceiv~rshi~ Q~•cl~r"),
[Z] The R~c;ei~v~rsl7ii~ Order pio~'ides, among other things, ~la<rt all rigklts and
remedies ~.~ainsi: tie Iaebtors or a~f~cti~~;~ tie ~7xo~~Y-t~' c~£ the. r3e~tors are. stayed
an<l su~~~el tied ~~x<;~~t vsrith the v~ritten cc~zlsent of the R.~~e~ver car ~eav~ ~~ ~1~~
co~.zrt.
[3] The ~.~c~ v~~ ~ee~.s a cc~~c~aratio~~ ttlat tine I~urh~~1 ~o11eg~ of Appli~cl Arty
T~~l~tic~logy` ~"D~tham college") has breaetieci ~tf~e Stay ~xt~vis on t~~ t~zs
Receivership (Jrf~er ~nt~ ~iTl ~iT(~~~ C~~~lillitlg it CO ]'et~n ~25~,5~fi.3~ (plug interest)
t~ t~a~ ~.eceiver which- it ~ll~;~es ~vv'~s wrongly reca~rec~ by Dt~,r~
C~~1ege from
~'eople~ge's bank Account ~f~~~^ ~t hati:receiv~t3 i~o~ic~ ref tl~e receivership (artier;
[4~ For the re~~ons that ~c~ll~i'w, T_ all~a~ the T~ee:eiver'~ motion. In any' view,
Dia~~tax~a CUI1eg~'s ac~cians in ~c~callirl,~ the monies groin Peopleel~ e's f~a1~k: a~c~t~~:~i~~
after it l~aci notice of the Receivership Qrd~i c~:nstatr~t~c~ a ~r~a~h Qf fhe stay
provision. I7rzr~i~.m College ml~st a~pay t~~:e n~.~ali~s tc~ tale deceive .
BacI~~rr~ut~c~
[S] T'eo~71ec1~e provided ~~~iyroll processing, hl~m~ resoui ~~s aY~~i benefits
servir:e~ to l~ot~i ~~n~~~i<tn and.U,S, ~u~torne~'s.
(6] As ~~rt a:E` zt~ ~d7ni11 stratic~tl t~~ its customer's payrn]rs, ~~o~aJ,eclge 7~t~ei~ed
tihe ~ ~ncis d~szgr~ated for day ~oll end ~-elatecl gt~veza~t~~,~t~tal and. ether rez-z~ tt~nces
(collectively "P~yr~all Funds") fr~~~ ~t~ ~ttsruine~'S, ~~i~.er~111y t~xxee clzys in ~c~va1~C~
pi ~~~eii~ ~c~lti~•ed d~~~xXbtitic~n date, 1'h~ C'.~nadian ~usta~er fux~:~s vv~1`~ ti~~~o~ited
it~t~~ Pu~~]l~~go►s "~anadran ~or~sol dated Ac,~4t~xaC" held r~Yt~ the ~~n~c rah
IVlonta~eal, Burlington ~"$N.IC.~ $t1r1111~t(Jlli~) ~nr~ its :t~ merican ~ustc»».ez~ f~.xnds ~Vv'ete
clepos~teti ~x~tio ~~e <`U,S, ~onsolc~ated A~cat~~t" h~~c~ wat~x T3M~:tTarxs Banl~ in tl~~
U.5',
[`7) Durham ~oll~ge is ~n a~~~Ii~d arts a~lcl te~hnalo~y sck~~~~ estat~.l~sh~d in 1 aG7
~s ~ ~'~sult c►f O~~t~rio le~;isl~fion. burh~n~ ~t~lle~e flank is the.. ~B~rik cat ~Vlt~nt~~~al,
[8] Peopleclge ~aiovtded ~ayrt~ll services to DiiYh~m +~olle~e ~~x~i•~uant a ma~te~
~~a~ti~~s ~g1~~em~nt entered into by tk~.~~z~ ana aat~d (~~tober 26, 2~~~ (the <`Nlaster
~ei~~ice~ Agreement"~, .A,t~.~+~~~g ether thii7~s, it sefs c~tit, ~Y~ Sc~liec~txles at~~cf~~d ~G~ t~i.~
a~reer~~,er~t, `various agreements in iesp~~C of tl~~ ~rc~eessing at Du~~1~~m ~'~ll~~;e'~
!.,
3, 2i_?> 2.36PM
No, i95$
~. 4,'13
P~~;e: 3
~~,yrolE ~T~cl. t17e txansfer of ~'a~tc~lX Ftt~t~s ~'~~o~~.~ Aurka~~a C'a11~~e to Fec~~1~c1~e by
~~a~ cif ~ar~-aut~~c~x~zsc~ cle~i~ ti•~.nsac~zon. Tn ~arric~ular:
ti) Schzt~ttl~ 3 - A~thox~2atzan tc~ I~el~it Cc~r~or.~te Account;
b) Sch.eci~le 5 ~ Sri°trit;~ ~,~~trc~l .A,~~i~e~~~ezat; axed
c) Schedule ~i -- ~Sanlcrng Agreem~~7t.
~~] S~feclt~le ~' to thG 11~aster Ser~c~~ Agr~~i7icr~~. is a ~r~-a'utholized iiebtk
a~zeet~~~~nt s~~r~~cl can behalf ~~ Dt~rharn ~c~llege, the teirns and conditions of which
p~U~r Vie, ire part, -khat L~urh~rn ~:alleg~ a~re~s ~o ~~t~~vid~ the fitiltls r~qu t{eci ~'~ai
Y~o~l~dge to piocess Durhaan Coalege's p~.yrolls fey way of pre~~:uthorize~i'clet~it of
a s~~~ f~; ~c;ct~i~~lt ~.Y7ti autlac~xkize~ its ~~,a~,cA~~ ~rast tt~t o~:, ~~vIC~ Oshawa, a.~~, t~~.~t
re~;~,rc1, P~ra~raph 'waives t1~e 10 calendar ci~,y pr~~noti~ ~atint~ otherwise ~'~c~r.~ired
~'~~~ l~u~x~xess ~~~~-~tttl~ac~~.ti~zeci ci~l~~ts~
~0] S ~;kaedu~~ S sits .out,. ~~xaox~~ otS~ex{ t,~~~x~~s, a Pi~~c:es~a~xg Schecic~le wliicl~
pxo~ides t~zat Pevpl~~ge ~xtill initiate a ~~e-a~thaxiz~d debit r~c~u~st t~r~~ days in
advance ar pay clay and t~i~,t I7u~rh~rn Co11~~~'s P~,yrt~I1 Funs mint b~ x~ece~v~d'~~'
Peo~~lecige tvvo a~ys before ~a~ day,
[1 ~] S~l~ed'txl~ 6, the l~atilting Agr~e~neizt, ~ror~ic~es, among attiez• things, that
Durham C'orl~~~ wwill ~rov c~~ ~'ur~ds ~ec~L~ xect fQi• T~e~~~l~d,~e ~a prc~c~ss blrrharn
C~l~~~~'s pa~r~Il ~y` ~vv'~~r taf ~I~C~IOt71~ fUIlC~S t:]'3t15~~P llllt]c~t~Cl three c~~ys iz~,
ar~~vance of pay day (paragraph 1(a)). Furt~ier, ~e~pled~;e ~cknt~wl~dg~s ~lYdt the
~r~~n~i~,l instittlt~o~ is trot ret~uir~d to v~z•xfy that ;~ ~~re~authozizeci det~ix against
~7l~i~h~m ~t~ll~g~ i$ ~~S~ed ii1 ~~GOrd~nc:e 't~l~ith t7~e i:erm~ a~ t~xe t~gre~nienG c~~' t(Zat ~IIr~
iun,el~ i~ec~i~~c~ b~ ~'eop~ec~g~ fro~~ the p~e,~uthai~ z~ci debit ire t~~~a poi• the
~uiposes of ~~e ~;~eenz~~.t (~~~'~~t~a~1~ 4].
[12J' I'~ra~;r~~,ph 7' c~#tk#.e ~3~nl~i~~~ A.~t'~~nl~nt p~•ravic~~s:
T ie ~m~lUye~ [Dut~ha~n College] may dispute a pz~-authorized debit
na~tt~~ b~ the Seri► ce Bureau ~Pet~~~ledge~, air ~n~ of the: follQwi~g
gra~~lds: one, the axe-au~l~~~~iz~~ ~le~ait was got is~uet~ in acc;~rdance
with tla~s a~r~~ment anci; two,. tie ~7~l~~lt~~'e:~°'s author z~tiQrn was
v+1itl~.dravun laeore the d~1~it ~v~ i~lifiatecl by tf~~ Seivicz T3ureau; Such
~. disptxCe ~xu~t be filed with. a ta`a~ac~l ~f the :Emplayer''~ ~~vv~i
~~~at~cial institution with~~ X 0 business days ~t~er~ tk~~ date the pre
t~i7th~~•iz~d debit X~ ~~sted to the Emp~c~~~~r',y account, A pre-
., ., a. 2J1'~ 2:3f pN1
No. 1958
x/13
i}ag4.4
au~ioz zeci debit dispiztecl by the Employes ~.onstitt~tes a ~~eYurt7 ox~
1~~,j~~tic~xl a~ c;l~~t'ir~,~, ~s ~~r ~1~~ follc~`vvitig paragraphs, anci is to be
s~Ltlecl solely between:the ~tn~loyer Anti the ~~tviC~ Btlieall.
The Evetit~ i~a 7~~u
{13) The events in .iss~~ r~l~t~ tc~ U~.~rhain G~lleg~'s October 3Q, 2012 staff
payr~~ll; They ~1~ t1c~t iil ~:ispute:
~1~] ~s of C7ctober 25, 2 12, L7ur~h~n Coll~g~ ~a~.cl ~~.o movies c~z~ hind vt~ th
~eo~IeC~~~ ~z~ x.11 pr~~~ ~~yaol~~ acid go~vel~ment rUnlrtt~ces ~n ifis be~~alf~ad ~~e~~
t~7a~ir~ ley Yeoplec~~;e in ~ccardanc~ vuit~~ the Mister 5ei^vz~es t,~:gT~~I11~11~~
[lSj Sozne~ime shoa-tly before t~Jctober` 2~, 2012, 1'e~~~Y~c~~e ~~1~I~a~ecl a runes
~t»~~n~~ry ~t.e~ac~a't fc~~ tl~~ 4cxaber 3Q 201z pa~~oll bas~cl on pa.y~~il data
c~le~tr~aiiicsall~ suppli~ci b~ Durham Cc~Zle~e ~;~o Pec~~le~,~~, '~'h~ ~'~~nds S~m~~arY
~te~orf specified: the atnaurit tc~ be tlel~xt~c~ Fi't~m L)~yrhani C Q1Iege's bank acct~t~z~t
end tr~nsmi~t~t~ tc.~ xt Ely T,3ux~~l~rn ~t~1lc~ge in ~•espect of the p~yr~ll,
[1~] CJ.n c~~~ ~~•~at• t~ fJc~~b~~r 2~, ~U12, bu~~ham ~oll~~~ ~p~~~c,~~d thu ~uncl
~-unit7lary :R.epc~z-t and an ~cCc~bex 24, ~.d~,~, ~eopl+~~ge ~ ~pai•ed a~ci submitted ate.
elect~onrc fiincls ti~~t~~~er t~et~it to ~urlx~zi college's ba~~k account ~~ :~M(.~ C1sha~va
~~a~~ the ailiou~~t ap~~rovect by Durham C~l;le~~,
X17] The electronic ftincls tra~,s~~x debit ~{~c~uest subrniltecl ~y Fec,~a~ec~ge speci~eci
tti7t, the "Dui J~~te" ~a~' the ~~~-aut~lQtizeci debit was to b~ C~ctc7b~r 2+6, 2(112.
[1 ~] Iii ~,cco~•ti~~~c;~ ~,ritl7 the electronic #i:incls trar~~~F~r request sut~rnitteci by
P~opJeci~e, can (~ctaber 26, 2 12, L7u~k»t~ ~c~lle~;c's lank acco~Ynt w~~ ~lek~i ec~
$845,1~~,~4 ~r~c~ Peo~led~~'s G~n~ci an ~ansolic~ated AcG~a~trzt 'w~~ ~ierlited with:
the itlei~it~cal amc~~~i~{the "~ir~t payrol71~~~~:~it"),
[19] Can t~~~c~b~r ~9, 205.2,I'eo~lecl~e'~ ~`~~Zadi~a~i Consolidated Accoullx r~c~ive~l
~. ~'t~~`th~~ ~Y,!~)~)~i,615.t}3 f~rc~n~ Dt~~'~am College"s ~.ccount k~~ ~~.'y' of ~r~-aut~ic~~~lec~
debit.0~7 account cif, t~.~ CC;~~toU~~ ~U, 20~~ payrolX (thy "~ecnn.~i Payroll deposit"}
[20] Qty Q~tc~ber 2~} 2U~2, fo~Ic~win~ t~~~ ~an~it~~ of the ~e~e~v~~sll p t~rder, the
R.ec;~i`v~r sent naficc o~ the a'ee~i~'ershi~ aid t~i~ R~c~ive~~hi~~ Order to Pec~~~l~~ige's
a~i~tr~rraers, inelut~iz~~ L~urhain ~nlle~e.
l,'~~~: 7
[21] Irnm~c~ ~tel~ after ~t ~iad xec~xv~d 71ati~e cif' the ~te~ei`~ership Order on
C~ctc~I~er 2J, X012, l~~trham ~ollegc contacted ~TtiI:+Q (Qsh~wa and rec~ue~te~ ~ stop
p~yrrient af~oth the Fist Pay~.~ol~ Depos~C and the S~cc~i~ci Payroll T~epr~sit.
[22] Shc~~~tly aft~~ D~~~~~az~~. ~c~~le~~'s stop p~~ix~ei~~ r~qu~~ti ha~i ~beer~ ~araces~~d by
~Nl{~ Usl~awa, it vj~s el~scovereci tf~at 1'eopled~e hack automat cal~y tii}st~~~butec~ t~ c~z~
aii bell~lf ~fi Du1~han~ ~o~le~~ ~x~p~oye~s $588,~27,9~ in r~~~ecC ~ft1-re.~`irst Pa~r~ll
I~~~osi~ a~lr~ $1:,467,763.33 in respect of the. Second payroll Deposit
[Z~] I~~.irh~tn ~"olleg~: ~ub~equeratly retu rued the $SS$,527,~C~ o~ the first ~'ayx'olI
Deposit: t~ the Rec~ivex bt~t leas ~efusec~ C~ retur~~ ~1~~ bala~~c~ ~a~' ~256,53~,~8. Tf~e
Iaai-~ies l ave z:~sal~ecl rill issues zelatin~ to the ~e~concl l'ayra~~ Deposit.
The Rec~ivershi~~
X24) Thy receivership Qr~er requii~~cl that the Ff:ec~ave s~~t rlc~vv~~ a ~c~~n~l~~el~
~i~t~ c~~~ xt~atxv~ tc7 a~~ ~7axti~s ~~iYh 11 3Q cia~s t~f the issua~lce a~ the l~e~eivership
Order. 7t a.lso ~ravided th~.t any interested pt~rty may ~~ply to the cc~~~~t to va~~y off'
~menci t3~~ R~c:~av~rsk~~~ t~~~~x ~x~ tk~e cc~zn~t~~cic n~:otr~il ~r yin not less. tih~n ~e~r~n
e~~~~'' nc~t c~ to the R.eee'v'er G3ncl oche ~ltereste~ p~rG es.
[2S)' Altt~dugh a number of Pe~pl~clge's c~tstcirz~.~zs ~~axt~c ~~ated ii1 ~l~e cc~rn~k~a~k
i~l~tic~ii, Durh~rx~: ~;ollege chid not Dior did it Firing ~.~Yy motion with. Y~~sp~ct to the
Recei~v~z•s~~ p Order.
~26~: Su~s~c~u~tltly ~7 the ~ecei~ership; the Receiver received Lustc~tn~~ de~~r~s~t
c;lan~a.in r~~~ec~t of ~i1zo~~nt~ ~a~~d tc~ F~~~~~c~g~ :~i~~ t~i~ p~,~rpcas~ ~a~' f~~xlc3ii~g pa~rc~ll
s~zu c:~s vyhich ~'~c~pledge f~.iled to co~i~l~te z1 w~iole Q1~ in part. Thy ~~gregate
claim ~mo`unt fog• C~nacli~r~ custorr~ers i~ res~aect c~~' the ~~x~,~~:~~~ ~~7nsgl~d~.t~d
t~ct~outZt ~~s in u~~;~s~ of ~~.7 rnillio.~ ~tYd for T~~ cust~iz ers in respect of t ie tJ~
Cc~nsc~litl~~ecl A~~;c~unt it wits ~ J.SOa000,
[27] Sn ~ ~eexs~c~~~, cial~ci ~a~ X.~, 20.3, X2073 (~NS~ ?7~1~}, ~~v~bc~tild J, held
tlz~t l~otll fihe C;an~di~n Cot~soliciatecl Acco~xtit end t~.e ~C15 ~otisoliciat~c~ t~.ccat~nt
5~14L11t~ I7~ Cl•eated ~s ~.~c~at acc~unt~ end o~~~~~eci that tlxe i~-~a~~ies in tlYas~ accounts
s~ic~ulc~ b~ d stribtifi~d t~ the ~~~tis~di~xl ~xid US c~stom~ers r7,~ha had pi`oven deposit
c;Ia: ~x~s on ~, fro ii~ta Basis, s~~bject tc~ ~:rzc~r, paynaex~t off` tl~e allo~cat~d ~ar~ic~tz a~ the
rec~ ate sl~i~ pasts (thy "Claim betermination and.Intexim Distribt~tiorx C?rder").
:l.,l.
2~;;1'; 2,37Pfy~
No.lt)>8
P. I/13
I'~ge: fi
Pgsatio~~ ~~ tl►e PAz~tie5
[2~] ~'h~ ~Zr;ceivez submits that ~uxham C~~l~~e's action in re~al.latlg the first
P'ay'roll bepos t cats {J~tc~b~r ~J, ~Q12, was a bre~c~i cif the stay ~ro~isxons ~t tl~e
Receivet~~l~i~ girder.
[2.9] "I'h~, l~~eeiver submits that prior to Q~ tohez• ~~, ~O l~; all of the ;~ec~ss~~y
steps.. anti ~cti~ns liac~ l~ecn t3~Cen by bc~tS~ P~;ol~le<ige ar~~ L)ur.~lam Calle~e in
eonn~eti~~ t~i~~x the First ~'a~r~11 D~~os t to fully effect~t~t~ tli~ tt~~i~stei- of t~.e Fitst
Payi~c~17 ~3epa~it ntca ~'~t~~~led~~;'s dank accra~t~t in ~e;c~rdance with the firms ot'th
:Master Set~v~u~ A,;rc~e~nei~t. C7nce its Peo~l~ci~e's F~~nk ~G~~tu~Y, die Monies bec~~n
~1~~ p1c~Y5~~-t~ crf`Peap~eclge Witl11t1 the meaning. of tk~~ R~c~iv~z~t~ip Ort~e~, D'~rham
Goll~~~'s ;s~.xt~~equ~n~ request. to its. b~~k to rec~,11 t~~,as~ ~xzt~i~ie~ ~ftez~ Cl1e
R,~c~i~vershp ~?zder tiaci b~e~ ~~at~te~J coiYstituted ~t ~,~ear breach of the R~cei~'ership
Urdei•°s stay,p~~nvas~Qn~,
[30~ T)iar~ana: College denies that i~C e`v~r teak possesszc~~~. a~ and rnoni~s ifs
Pec~~~eclge's bank account oi' that it e~ezcise~ a r~n~~~~ ~~a nit Pec~ple~ige ter its
prop~i-ty. T~urh~.m +~:~ll~~~ s~tb~rxit~ tli~:t: ~t sr~t~tght reimburs~m~~t c~~ the c~elaitecl
~mc~unts ~ c~ni its. bank and that xt~ b~zilt cornpliecl with tfi ot~ligat ~z~s ~u,.de~~ ~Il~
~:«les of t1~e C~ll~.c~~~.n ~'~~t~tlent A~sae~tc7~Y (<SCYA"~ ~n~ r~iml~ur~ec~ D~r~~am
~oll~~~ fic~11~] its o~Uvt1 fut'tds. Th~~'c.~:ft~ti the ~pA Ru1es ~c~v~izieci the ~i,~hts and
+~bligatioz~s ~s between T7~:~1I~a~n College's b~.tak anc~ ~'eQ~ledge's E~~x~:lr ~nc~ the
~~tak~r~custc~r~~~:~ i~lati~n~hip gover~necl tie actions taken ~y Ped~]~c~ge's bank
~~a~xlt~t its ~a~~~ciian C~oflsolid~ttetl Ac<c~~~nt.
(3 Y] L7urh~~n Colr'ege ~lsc~ takes issue with ~eo~al~~i~~'~ aetinns in initiating the
pre~arlthc~i~~ze~} debit for the ~ir~t ~~y~tc~ll ]~e~osit w~i~ri it ~n~r~ it would tae
a~~~l~'ing for a.zeceiv~r~s~i~, o~`t~~r and then proceet~i~,~ ~art~, in the. abse~~c~ of
a~~y ~~~tice, H~~ D~,uh~~n College received ad~'anGed siotice r~~ tl~.c~ r~u~ivers~~ip
~~~~~.l~catiot~, it suE~mits it cou1~ la~;~~ t;ancelleci tl~e pt~-~.tlt~lc~riz~d debit iri ~~lva~tc~
of it ll~~~~nin~.
Atr~lysi5
~32J ~~,~~>tt~~;rt tt~ flie TV~~ster S~~~vi,ces Agreement, t~i~ ~~y~x~te~~t ~t~cl clearing
schedule ttlat applier~ between Peopled~~ ~.t~.d ~7713rh~m college is c1e~.t•~y sit c ut 9n
Sc}z~~lu~~ 5 tea the Agreement. It pt~vici~s fihat the: ~lect~'o:~i~ ~t~ansfer of p~y~~call
f`ur7c~s must "cie~r" twa dais b~f~ie ~tle ap~lic~bZ~ ~~a~r~ll-date.
!~'. ~. 2~ i~~ 2.3%PM
Ne. 1 ~)~$
F'. $I13
Pr~~e: 7
~3~] Ill c~CCd1CIr~I1C~ `Wl~~l ~1£ ~MaSt61' S~1`V1C~~ A~~'~~2]'1~~1~, there:fca~~e, etfec;tzv~ o~
~ctobe~ 26, 2p12, x,11 of the ~utl~~xiz~.t~or~s, 3t~~73 at1~ ~Cti0i15 ~1~~:essar~ to ft~11y
~C~1'ilj)~~f~ ~1~~ ~>7~-au.th~riz~cl` ci~~~s~it Yr~atisfer of t17~ First T'~.yroll Deposit 1`ic~n1
Durum Co~le~e to Peaplecige ~s ~Y•oviclec~ for ire the Ma~t~r Se~v~~~s Agr~ei~i~nf
hid ~:~e~~~, ~c~a~p~~tcci, '~'~a~ ~ai•~-~.~thoriz~~l debit t~atlsfet~'was pi~o~essed ~~ atit~ioi zees
and the funds vcrere deposited into ~'eopl~dge'~ ~anat~i~n ~on~oladated Ac;ac~unt, At
t~~t ~~ n~, they b~uax~~ ~i~~~y a~~ labl~ for use l~~r :~~r~plecige, in aceorciance with
~l~e ~a~~~v`3:si~ns o~the master Services Ag ~eexner~t.
[~~] file definition of "prc~pei~ty" in tie R~c:ezv~~~s~a~~~ (~xd~r is ~'~ty' braid'. rt.
defines "Pzo~erty" ~s "~X~ cif tl~~ ~~s~ts, u~it~~rt~kin~;s and' pro~ei~ties of the Debtq~s
~~c~~ireci foi, oi• ~7sec1 in relation to ~ ~tlsiness c~.rri~d on by ~t~y o~ the T~eb~+~rs,
including pxoc~~cl~ t~iereof', wheth~~' stic~~, ~t~sets c~~' ~~un~i~ ~~'~ s~t~ject tt~ third party
nG~rests car aye ~o~~s~de~'ea trust ass~t~ ht~lci b~y any of the T)ebtoY•s f+~i~ the ~~nefzt ~~'
t1lir~a ~~~~fes,''
[35] ~I~otwit~~stanc~itl~ t~~a:C the F ist T~ayral~- Ue~~~asii: vv'as kc} l~~ used for T7urha~i
Colleg~:'s pay.~c~11, gi~v~z~ the ~~'c~a;~l dc}ftn tiozr oaf "Property" in thy; R~ceiversl~Y~a
Cider, ~vlien it was c~~e~ositecl i~.ta Pea~ale~g~'s +G~nat~i~n Cc~ns~lirl~tec~ 1~ecout~t on
O~t~l~~x- 2~ 2UI2, if Con~tifiuted "Pro~perty,> df ~e~~l~~ge as ~~~inec~ iii tl~e
~tc~ceivership ~r~ler.
r3Ci] ~'ai~agraph '7 of t.~~ l~.~ceivez~sk~x~ C~rd~~' ~~r~~ des i~l ~3i-t ~}gat "all nights a~~~.
remedies ~~a nst ~ri~► Af tx~~ T~el~f~:rs, the T~.eceiver, ar a.ff~cting tl~~ ~zr~~~~t~, ire
h~r~~y sYayec~~ and ~~spetxc ect except with the w~~~tt~zt cc7~ls~1~t t~f the ~tece ver Q.~
l~a~e of this Caxu~t, ...". The ~~ra~t~aph gees on to list certain exceptions, no~~~ of
which ~~~1~ in, this ease,
X37] In my view, D~~~rk~axn G~ll~g~'s action an t~ctc~be~ 29, ~U12 iri ~ol~tactin~; its
~aar~.c t,~ se~?~ i~eiYril~~tisement nf, among o~i~,ex' tl~ ilgs, the First Payrolr T~~~c~s t,
~~.7~i~~itu~~c~ ~n e~er~ise Qf a right ~~' x~~~ed~ can its p~.rt either ~~~~nst Ui affectizig
~lze Pa•o~erty or af~`~cti~~;'tl~ r~i~hts aiid enf.itlements t~f F'~c~pl~dge or the. R~c~iv~:r.
As such, ~t ~~~ iz~ direct bi~e~c~ of t~.~ ~t~.~ ~~ro~isio~ iri Par~,~~'~ph 7 t~f the
~Z~ce~ershp t~r~clei~,
[38J By its ~,ctiosi, Durham College was 41e~~~ly ciis~auting I'ec~plec~~e',s pre
authorized ~:~lai~ its. inspect of 'the Fix~~ ~ayrr~I1 bepasit. `~'k~~ Mister Services'.
A~r~~ment, ~eheclu:le 6, paira~raph 7 spec fLcally s~t5 a'~xt the grauncis upon. ~k~icl~
such a dz~~tt~e ~~a~~ k~~ raised b~ Durlxax~t~ ~oll~ge and the tin7an~ f'U~r brin~;in~. it..
+~; ~
1i;' ~ ~ : ~~FM
lo. 195$
P, 9`13
P~~e: ~
Tl~e p~~a_~a'~1~7~~ ~~~C1CiC~l~~+' St~t~:~ that SiiG~l a c~ispilte 'is tO
T~ui•l7am C~olle~;e and Peoplet~~~.
be SetC~e[I Sq~~~y b~tVV~~ri
[39~ Igor do ]: cansic~er that the CPA Rules ~r~~v~c~~ ~uxlt~rn Goll~gc~ ~zth a
~I~t~nwe ~~ca the R~~~~v~x's sub~~~xs~ an f~a~t its ~~trons iii recalling.the. pre,authQ~a~ecl
c~el~ K cc~7~~titr~Ye a ~re~Gh oftl~e ~Ze~eiversh~p Order for. the fallc~war~g aeasons.
[40] ~~~~~~~11~ s~~aki~g, ~lectra~~ic fund t~a~~sfers which incrud~ ~~a~e-~uthoriz~d
c~~bits be~r~ve~zi Carladia~l tanks ~nci CPA m~~a~6ex ix~fititt~t oY~s dry processed ire
~ccord~n~e watt the CPA R.~ia,~s.
[41;~ T~.e 1.~,w is ~1ear, 1~oweve~', t~~at~ the ~:L'A ~~les do ~~ot override tl~;~
~c~~~tt'43~tual at~t~ 1~;~~1 ri,~lzts end entitlements beCwe~n; ~~rties. `~'1~.~ CFA. Mules.
~.~alitlg w tki ~lear~.nee and settlement c~~'t~~~Z~acti opts c~nTy apply 'k~etween {ancl,in~.y
only k~~ i~elx~~ ~~ l~~) the GPA ~l~niher inst~tut~ox~s to govern the plat~~eswilig ~f
~z~.nsacYions as bet~te~n the b~nk~ th~eir~selv~s, 5~~:.B,~,t~'. Grc~~ic4l.~istrrhxrtion Inc.
v, B~r~1c r,;f1Yr~vct ~'ct~tzcz, [20~g] 1 5,~,~. 504 at pats 5~ and 57; Nutrc~~~`~ .B~r~~k t~,~'
Greece (G`~nc~dcr~ v. ~'ccnk vf~Mr~nt~e.~l, [2+pQ0], ~ F~`I~ ~8~ (r~~:A.) ~t para~ 13 and
1~.
[42] 'Lhe al~t~v~ ~lttl~o~ities rrial~c it c1e~:r that the ele~r~u~ce and s~~tlem~lit
~~rc~v sic~r~s ra~'the ~:FA S~:ules ~~a~~l~ not be us~cl ~c~ clete~~a~in~ the st~l~st~inti~ve ri~,ht~
a~1cl entitlements ~s between ~a~ vote paxfiies, A~ the is~tx~e of wf~ether the Fi~~t
Fa~roll S~e~~os~t u~~~ ~r~~i~l~d. ~c~ 1'eopledge prio~~ to the &eceiv~tsl~ip C7rd~~ is
l~~t~v~~n peo~leclge end I~t~rharn C~Ire~~, it Y~ t11~ Mast~z' ~ei`~ cis Agzeemen~ th:~t
gavern.s, As ~ ~~esti~t, ~t~1'h~tn ~c~ll~g~ caz~tiat rely on tla~ C`•PA Rtt~~s,
[4~] I)t1xk~~tr~ Cc~lie~~ iel ~s oi~. the ~l'A R.ul~~ gc~v~~'ni1~~ the ele~ring ~t~c~
~ettle~ne~lt Qf pr~at~t~iorizetl debit t~'~~s~~tioris bet'c~~en irier~lt~ez• institt~tic~r~s, ~t~tl~
Hl or'the CFA l~tile~ gc~~v~rns ~IY+~ ~le~rin~; and settl~r~en~ cif ~~~~-~t~~1lc~riz~d clabit~.
~'axt [V deals vv'i#~~. pry-auEhoi:ized ~1e~it ~ut~,oxi~atrc~ii, :~~rt ~VrY d:~~~s with
reamb~irseinent anc recourse,
[4~~ fart IV~ o~~2.ule H1,se~~ c~z~ ~,5(b)1~~c~uires that, based on the xe~atXanshin tla~t
ea. steel b~tt~v~ey~ P~~pl~c ge anti Durham. Gal~e~e, a Payee (~'eo~Iedge) must
~arc~~ ale ~3 ~Pa~or ~bur~arn Coll~~~~ wit11 ~t l~;~st 10 c~~~ndar r~~y's' x~c~tice ~f the
debit. TI~Ys "pie-~zotifc:atian" ~~q~Yrrernezit a1lc~ws t ae PayQr to c~rr.-ect any- e~rars ox'
stop the. ~i~b t if n~~es~ary. section ~S(e}provides that t~1e parties nxay w~ai~ve the 1U
clay ~~otice ~a~xicac~. As ntrf~d', ~'eo~lecige ar~.d I7t~r~~a~ C`.~1`l~ge 3~zeed to waive the
~:.i
2p'~ ~~acPM
No, 195$
P, 111/'3
Page; 9
l~ clay ire-a.~ot~~ ~ ~t~c~~, p~~~od (~aste~ Spa-vises A.~re~n~ent., Sch~tlul~ 3, ri~i~graph
5; Sc;hedl~I~ ~i, par~,~a~z~~ 5),
~~Sa Section '~~ (~) aid fib) c~~ ~Zule ~r provide: that vcr~lerc~ a "~'ayar'> of a pre
~uth~~iz~d ~e~iC ~DL~rh~m ~~lle~e) mikes ~ ~l~.im ft~x rein~bttrse~a~~~t ~'ox a bu~i~~ess
~a1:~-aurh~i%ized d~t~i~ ~uvithii~ l~ bus Mess days cif ~i~~~ut~c~ c~~bit of its- account, the
Prt~cessing ivlernher ~BIV.C(~ Oshawa.) most reimburse the Fayox tc~x the fii11 ~mpunt
c~~aci ea~1 ~~~i;rx~ :r~~x~,bti~:sex~ei~t ~t•aix~ the "S~aonso~ing Menil~er" (~N.10 ~3url n~tan~.
The :Proc~ssi~1~;1VI~mUer tnu~t ecei~ve a "'UV'ritten ~eirn~~.~rsement Claim" from the
Pryor and can only ~ceept the claim if it meets Lane of three conclztian~:
1, Tie pre-authorized t~el~it was not clr~wn ~: ~.ceorci~ne~ with Payaz's
~'z~e-A,utl~.a~~i~eti ~7ebt ,A.;x~eemeiit;
2, `lll~ ~a~~r's ~'re-Au~hc~riz~~i ]:debit Agre~nl~rit ~c~vas te~vok~~; ~r
3:. ~~otice ar confirm~,~~~~ v~a~ not gi~'en in ~ccarcl~ne~ wt~~ sectio.~ 15,
16, 2~ or ~6 ~s may be ap~alic~ble,
[4~] I7~~~h~~~. C`•~11ege~ h~,~ nc~t ~rod~.~c~c~ tie ;`W~itte~ ~t,~i~xa~~~z~s~~~~~nt: Claim" it
prc~uideti to BMCj Oshawa. B~s~ci pan the facts, however, Y assume t~~~t its claim foi
r~ir~~k,~~i~sern~nt way b~ise4~ on the first: cOnt~ tiox~ —that the ~r~-~-~~~horzzeci cleb~t w~~
nit dr~awtl its accorr~~nc~ ~t~'itl~ the 1VY~~t~;r S~r~vic~s A~r~~m~t~t. The other two
conditions ~tre trot ~ppXio~bl~.
~47~ N~twittx~tancling th at ]~ur~am C",o~le~e ri t ~tec~ a Maim far re mbursert~er t
fic~m its l~anlr, ~~ur~uai~ti ~o tine tern~~ ~f tihe Svl~ster Setwi~e~ A~r~~m~t1t anc~
spec fiC~ll~ paragraph '7 0~ the 13~~1~ia~g ~gr~ement ~Sc~.edule ~~, in zny view, t~i~
cla ril tiv~s ~ reniecty ~;~a ;tist Fe~pled~e utid~i~ the M~st~r services A~,reement ~.nc~'
way a~cord~tlgly s~a~ec~ p~rs~~~.x~,~ tc~ Pa~~ag~apk~ 7 o~~lae ~;~cex~~e~~:~hi~7 C~r~~r~
[4$] P~~~a~~~~h '7 c~~' the Banking A~;reen~~nt, re~roctu~ecl earlizr, ~rc~v ~~s Ghat
Durl~~~n ~'.olle~~ n~ay~ t~ sputa a ~r~-autl~orizec~ c~~bit oil ~I~e gr~~nti that tl~~ pieat~~ll~~ij~~ c~~k~~~ was nit is~ue~~ in aeco~clanc e with the Master, ~:rvice~
Agreement. The dispute ~n~st ~e filed witlY T~~rl~am C;ollege's banl~. within lQ
bus i~~ss dais ut' the ~is~~:~t~ci debit. ~u~h~~•, ~ucl~ ciX~pt~te is to tie settled s~l~l
~etweezi DLlrhatn ~~Ile~e atl~,P~opledge.
.1~ I, 3. 2(;i ~ 1:3~~NP~1
No. 19~$
P, 1 li'13
~'~ge: 10
[~~] 7'h~ fact that Dt~rllstm College's h ~ ~'e~tx~bursec~ it fr~r the amotYnt o~ the
Fist Paya~~ll 1~~~aosxt as ~tovicied by the Cl'A :P~.ules ciQes not Ater the fact t~aaC itl
t~~ztatin~ ~ucl~ a claim, bur~ain College w~~ also t~a~~~i~ a ~:l~tn ~~aii~st
Peopleci~;e under ~ar~~r~ph 7 of, t~.e ~a~1~j~1~ Ap~e~ment~ Yt vas not perm ttecl to da
ti1~a~ ~ y`~n f~~.e st~:y provision in the l~eceiver~hi~ ~r~ei..
[St}] I7t~,rhax~~, ~t~X~ege .also ~ake~ xssu~ r~v'ith the lack of notice it ~eceivecl in ies~ect
off` the rec:c~r~etslzip ap~ali~ation. Receivership. applications gexiex'~~ly x~quir~ s`vvift
response and ire ~ccozc~iz~~ly brought can s~aoxt ~x~d ~zxt~i~~~3 nod c~e. Tt~ peopledge's
ca:~~, given ~t~ bt~s nes~, iYc~tice to all ti7fet~esteci parties would have been
~ro~ilem~tie. Zn zecr~gnitorY of the lack o~ initial n~t~~; the ~.:~~;~i~re~ ~hi~ (~r~eY
p~-avicl~c~ foi~ ta~th ~ Gc~~,~~~c;,k ~lotxc~~~ ~vithTn 30 ~ia~s and the ability for any
int~test~d ~~ai~y ~c~ x~lo`~~ ~o '~ar~ ~Y: ~m~nd the .Receivership order. I3L~r1~~m Ca11e~e
did ~ eit~7er_. It ~~nnat noiv co;mpla ~i it was soi1~,~~,caw ~xwac~:v~~t~~er~ l~~ iZo notY~~,
[~]:] 'The. Receiver rec+ammencls that if 1 order 1~urh~ni Cc~~~~~e reixnl~ui'~e Y.11e
$2:5E,53~.3~, i.t s~a~7tia~~ v~ cteeylaed ~q ha~~ a ~~~~~~~i1 C',~~nadi~n C~sto~ner~ bepQsit
C;laixii ~s ci~e~ined in the- Clairti I~et~rrnin~,ton ~,ricl: Int~rni D~tributipYi t~z~Ie~ fs~r
that .mount ~nc1 fi~~~th:~r it should ~~e~~iv~ ~ dzv~cl~x~.c~ ~x~c~7~z~ tk~~ C'~iaadi~x~ ~ust~~~1~r
A~v~unt F~utids in aacr~rd~nce Frith p~ra aph lU of file t~rder. 1 agree with the
R.eeeiver's recomizi~ricl~ti~z~.
C~onclt~sic►iY
[~2] Acco7~dxii~~y, the ~.ecei~ve~•'~ motion is allowed ~rld the Receiver is er~t tle~: to.
~xa t~~cl~~:':
I.
~ecl~riug I:l1~t ~t~rhan ~{ollege is u~ breach o~ t~~ ~teceivers~p
Qzcl~i;
2.
Requiring Durham ~;olle~e to pad' the Receiver the sut~i of
~2~~?~36.3~ plus i~~t~~^e~t ~roz~.x (J~;tab~~r 2~, 2~~2 c~.ic~~~a~~~l a;~~
accoi:cl~n~e with the ~c~z~r•ts of.~zrstice r~et, R.S,C7,,X99Q, C,c-43';
3.
"C'hc: ~rc~~re incani~s ~air~ ~y ~~url~~rn C,olle~~ io the JZ~cei~vex s~aa~l be
credited t4 ~l~e Ca.~~~.di~n Cu~tomex Account Funds;
:i; ~, ~. 1 i 1 ~ 2 ~ 39rPv1
Rio, 1 ~5S
F~. 12.x`13
P~~e: 11
~!.
5:,
~U~oix payment tc~ tie ~t:~~~iv~z c~~ the above monies, I~urh~Y~; ~pll~ge
shall ~e c3~~m~e~ to ~ia~~ a :Iy~o~ren Cai~~cli~n ~usto~a~r. ~~posit C~laiz~a
~s ti~f~~c~ in tkie Claim r7eterrni~~t ~,i~ ~t,~c~ l~tYerinx L} strib~tit~n (.~rcler
zn the arnaunt o~ ~2~~,53~.~8; a~7
directing ar~c~ ~.~.itharizin.~ t~xe ~.et~~ v~~: ~o di~tri~tate ter Dttj~h~
Calleg~ fr~nn tl~~ ~~~~di~tY C~ustotn~r Ac~;armt F~~ncis a d~~vic~ndri1
~ceo~~da~~~~ with ~~l~agraph 10 of the ~l~aa.~a 1~et~lnlinati~~i and 7nter~m
I}l5Ct'1I?U~IOI~ C~i~~~~.
[S31 Tfxe Receiver is entitled tp its ~t~~~.~ t~f the ~i~otion r~hicll the p~Y~ies h~v~
a~,•e~cl air $40,~OI~ i~Y vital.
L. A. Fattllo J~
I~~el+~~~~~; J~ul~ ~,~Ui
I C I.
:
J.
L ~~ ~ ~~
1.
(Vo.19~~
J ~ ~ 1~~~
p 1x/13
~~TATIOTV: Cu~~,az~.i~gs ~r, P~c~~~l~~~~, 2~Y5 t~T~l"~~ 308
~i~11.~tT FTY.,~ T~TC7.s CV~12-~~~6-UO~L
~AT~: 20 sa~a3
~JIUT;A~IC1
~"'CJ'pE'RY+(~l~ COT.3ItT t:~F J[TS~'XG~
BE`I"WEEN;
~UNNIE ~UMMT~~xS 7~" ~~-]E:~. ~~.PAC"ZTY`
.~S ~ST~'T~ ~~~CUTI2:IX CAF TI-iE E~T:A.TE
t~F' T'z~ L.A.TE TQ~i.~T GLT~v.~!t~~x5'
A~,~lc~nt
— anci --
~EQ~'ZEDCr~
I~R
S;~RV~~E~S
;ETC',,
`Vt1'1-N~S 1~C~~' ~'A~~ ~~NA~T~'TA.~, S~k`VT~E~`
LTD., GZVI~ FF~A~E~2. I.'~'I~,, 1 ~244~
{~1~~7'A~O ~,TMrTEI
R~~~~riri~n~.~
A~~J►N~ T{'4T~ J-CT~Nx~l'~~'
Rel~~~ecl: J~tily ~~ ~~~5
~~
Legal'22111727.1
~~
$ 2,196,985.08
3,017,089.04
(820,103.96)
$
108,751.51
149,380.27
(40,628.76)
$
443.33
664.82
(221.49)
150.00
150.00
814.82
7.98
806.84
$
$
85,814.37
117,904.25
(32,089.88)
150.00
150.00
118,054.25
1,344.81
116,709.44
$
5
53,140.24
73,033.11
(19,892.87)
150.00
150.00
70,636.76
73,183.11
786.91
1,759.44
9,082.15
64,217.76
134,012.62
9,458.00
$ 1,364,285.66
66,287.63
15,989.60
250.24
15,800.00
503,019.92
2,362,541.64
10,885.00
79,178.33
4,418,238.02
TOTAL
$ 2,697,122.63
2,693,590.48
3,532.15
235.00
31,966.81
32,152.35
68.00
9,530.39
967.13
21,400.00
1,724,647.54
NOTE:
Inter-estate transfers shows a net total $3,532.15. This amount represents exchange gains realized from transferring funds from the US trust account.
251,988.10
FUNDS ON HAND BEFORE DISTRIBUTIONS
$
(664,481.01)
916,469.11
387,784.90
87.32
$
General
account
393,095.93
503,839.82
387,769.90
87.32
149,467.59
87.37
149,380.22
General
account
1624452
Ontario Limited
393,095.93
503,839.82
387,769.90
$
(in US dollars)
General
account
Financial
Services Ltd.
49,454.95
77,396.73
15.00
8,541.57
3,404,873.94
2,313,614.88
12,168.54
$1,070,548.95
US trust
account
Ltd.
Winston Park
49,454.95
77,396.73
9,082.15
64,217.76
134,012.62
8,905.68
671,844.31
25,080.77
66,287.63
1,593.99
250.24
15,800.00
503,019.92
48,926.76
10,885.00
235.00
31,966.81
32,152.35
68.00
9,530.39
967.13
21,400.00
1,336,325.32
$
account
RECEIPTS OVER DISBUREMENTS BEFORE
TRANSFERS AND DISTRIBUTIONS
Inter-estate transfers to date (see note)
DISBURSEMENTS
Advertising
Costs paid to applicant
H5T paid
Miscellaneous
Outside services
Casuat labour
Computer services
Professional fees
Legal fees and disbursements
Receiver's fees and costs
Refund of post-receivership receipts
Taking possession
Changing of locks
Insurance
Occupation rent
Security
Storage
Telephone
Transfer to bankruptcy administrations
RECEIPTS
Cash in bank
HST collected
Interest earned
Miscellaneous refunds
Recovery of expenses paid by Receiver
Referral fee earned
Reimbursement from Durham College
Sale of assets
Securities
Canadian trust
General
account
Peoptedge HR Services Inc.
CMC Fraser
RECEIVER'S STATEMENT OF RECEIPTS AND DISBURSEMENTS
As at February 5, 2015
IN THE MATTER OF THE RECEIVERSHIP OF
PEOPLEDGE HR SERVICES INC., WINSTON PARK FINANCIAL SERVICES LTD., CMC ERASER LTD. AND 1624452 ONTARIO LIMITED
~~
Legal'22111727.1
~~
IN THE MATTER OF THE RECEIVERSHIP OF
PEOPLEDGE HR SERVICES INC., WINSTON PARK FINANCIAL SERVICES LTD., CMC ERASER LTD. AND 1624452 ONTARIO LIMITED
RECEIVER'S FINAL ESTIMATE OF DISTRIBUTION TO CUSTOMERS AND CREDITORS
As at February 5, 2015
Customer funds
Canadian
All other
US
All other
Referral fee
TOTAL
(in US dollars)
Funds recovered by the Receiver
Peopledge •General account
Peopledge -Canadian trust account
Peopledge - US trust account
CMC Fraser -General account
Winston Park -General account
1624452 -General account
Reallocation of referral fee
Refund of post-receivership receipts
NET FUNDS RECOVERED BY THE RECEIVER
ALLOCATION OF RECEIVERSHIP COSTS
Costs incurred to date
Exchange gains on transfers
FUNDS ON HAND
Reserve
Professional fees
Legal fees and disbursements
Receiver's fees and costs
Records destruction
Other
Priority claims
Canada Revenue Agency
Harmonized Sales Tax
Payroll source deductions
Employees
Priority under section 81.4 of BIA
Surplus priority under ESA
Bank of Montreal secured claim
$
$
CLAIMS OF CUSTOMERS AND ORDINARY CREDITORS
Customers
Ordinary creditors
Shortfall on customer claims
Canadian
US (converted at 0.9993)
712,781.99
(3,532.15)
2,307,854.20
149,467.59
503,839.82
503,839.82
814.82
118,054.25
73,183.11
(503,839.82)
360,056.67
149,467.59
503,839.82
360,056.67
35,205.52
503,839.82
85,050.31
114,262.07
54,285.20
43,059.71
5,133.13
8,555.21
-
275,006.36
2,689.29
2,133.18
254.30
423.83
5,500.60
-
$
671,844.31
3,404,873.94
149,467.59
814.82
118,054.25
73,183.11
4,418,238.02
(387,769.90)
4,030,468.12
1,336,877.64
(3,532.15)
2,697,122.63
6,478.32
5,138.68
612.57
1,020.96
63,452.81
50,331.57
6,000.00
10,000.00
22,236.27
8,969.71
22,236.27
8,969.71
33,771.96
18,570.21
20,292.28
117,090.97
33,771.96
18,570.21
20,292.28
233,624.82
$
108,761.47
$
-
$
157,915.39
$ 2,463,497.81
$
-
$
$
157,915.39
157,915.39
$ 2,116,686.68
346,811.13
$ 2,463,497.81
$
668,047.84
$ 6,170,787.45
668,047.84
3,826,991.54
38,186.74
$ 4,533,226.12
3,826,991.54
38,186.74
$ 10,704,013.57
$ 2,007,925.21
188,895.74
$ 2,196,820.95
$
108,761.47
(0.00) $
108,761.47 $
$ 6,023,812.49
$
146,974.96
$ 6,023,812.49
DIVIDEND PERCENTAGE
Customers
Canadian
US
Ordinary Creditors
149,467.59
$
3,404,873.94
(387,769.90)
3,017,104.04
111,033.25
ESTIMATED FUNDS AVAILABLE FOR DISTRIBUTION TO
CUSTOMERS AND ORDINARY CREDITORS
$ 2,196,820.95
Interim dividend previously paid
Estimated final dividend
671,844.31
$ 3,404,873.94
$
146,974.96
36.5%
74.0%
$
-
2.2%
0.9%
3.5%
38.7%
74.9%
3.5%
NOTE:
Canadian Customers (excluding Pinebridge Investments Canada Inc.) and US Customers previously received an interim dividend payment equal to
35.Oq and 74.0% respectively of their claims. Ordinary Creditors have not previously received a dividend distribution.