<html><head></head><body><div class="ydp42968f34yahoo-style-wrap" style=""><div id="ydp69ed128byiv0841551009yMail_cursorElementTracker_1542467431743" style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif; font-size: 16px;">I have to open the door between the worlds of my environmental advocacy and my fiscal tax justice advocacy for a brief moment here. </div><div id="ydp69ed128byiv0841551009yMail_cursorElementTracker_1542467431743" style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif; font-size: 16px;"><br></div><div id="ydp69ed128byiv0841551009yMail_cursorElementTracker_1542467431743" style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif; font-size: 16px;">The solicitor of United Oil Refining and Westover Express is Bennet Jones LLP are one of the largest and most prominent law firms working internationally with the oil and gas sector.<br></div><div id="ydp69ed128byiv0841551009yMail_cursorElementTracker_1542467551300" style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif; font-size: 16px;"><br></div><div id="ydp69ed128byiv0841551009yMail_cursorElementTracker_1542467551513" style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif; font-size: 16px;">Not only did I prove they didn't do any research on the merits of their own argument with the Line 10 sale issue, I proved perjury. </div><div id="ydp69ed128byiv0841551009yMail_cursorElementTracker_1542467551513" style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif; font-size: 16px;"><br></div><div id="ydp69ed128byiv0841551009yMail_cursorElementTracker_1542467551513" style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif; font-size: 16px;">Here is the link to view the notice of motion for the request for confidentiality. <a href="https://apps.neb-one.gc.ca/REGDOCS/Item/View/3614130" rel="nofollow" target="_blank">https://apps.neb-one.gc.ca/REGDOCS/Item/View/3614130</a></div><div id="ydp69ed128byiv0841551009yMail_cursorElementTracker_1542467551513" style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif; font-size: 16px;"><br></div><div id="ydp69ed128byiv0841551009yMail_cursorElementTracker_1542467551513" style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif; font-size: 16px;">I told the board they lied when they stated the following: </div><div id="ydp69ed128byiv0841551009yMail_cursorElementTracker_1542467551513" style=""><br><div style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif; font-size: 16px;"><i>4. URC is a privately held company and does not publish annual reports or report its finances, or otherwise make this financial information available to the public.</i></div><div style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif; font-size: 16px;"><i><br></i></div><div style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif; font-size: 16px;"><span><div><i>7. Privately held companies, such as URC, are not legally required to disclose annual reports or financial statements to the public and there is potential harm in the market place in disclosing commercially sensitive financial information that otherwise would remain confidential.</i></div><div><i><br></i></div><div><i>8. The Financial Statement has consistently been treated as confidential information by URC. Westover Express has received URC's consent to file the Financial Statement with the NEB as Attachment NEB IR 2.2(b), provided that the NEB agrees to accept this filing in confidence.</i></div><div><br></div></span></div><div style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif; font-size: 16px;">Here is the webpage on URC's corporate website featuring a direct link to the US Sec files that date back for two decades.</div><div style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif; font-size: 16px;"><a href="http://www.urc.com/misc/sitemap/index.php" rel="nofollow" target="_blank">http://www.urc.com/misc/sitemap/index.php</a><br></div><div style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif; font-size: 16px;"><br></div><div style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif; font-size: 16px;">And to add to that we have this letter submitted to the National Energy Board by Enbridge that admits Westover Express was created as a company in BC March 26, 2018 specifically to purchase this pipeline and they have no assets or liabilities to speak of. It states: </div><div style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif; font-size: 16px;"><br></div><div style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif; font-size: 16px;"><span><i>At this time, Westover Express has no assets or liabilities. Westover
Express was incorporated on March 26, 2018 for the purpose of
owning the Canadian portion of the Line 10 pipeline. It has applied
to the NEB for approval to purchase the pipeline from Enbridge.
Assuming NEB approval of the Application, Westover Express will
own and be the company authorized to operate these pipeline assets.
(Enbridge will continue to operate all of Line 10 until at least 2022.)
As set out in the Application (paragraphs. 20-21), the value of the
pipeline assets is substantial (i.e. NBV of the existing Line 10 is
approximately CAD $97,000,000 and the current estimated cost of
the Line 10 Westover Segment Replacement Project is CAD
$272,000,000, for a total of approximately CAD $369,000,000).
Accordingly, following the completion of the proposed purchase, the
structure of the company will be materially different than it is today,
with the company owning significant assets. </i></span><br></div><div style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif; font-size: 16px;"><span><i><br></i></span></div><div style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif; font-size: 16px;"><span><i><span>c) It is projected that the expenses of Westover Express for operating
the pipeline will be fully paid by United Refining Company through
the imposition of a tariff. </span><br></i></span></div><div style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif; font-size: 16px;"><br></div><div style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif; font-size: 16px;"><br></div><div style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif; font-size: 16px;">Basically, Westover Express is a BC based shell company that is wholly owned by URC and it was created so Enbridge could slide over the conditions of the Canadian Master Limited Partnership (MLP) agreements to a US based Company in a way that they take advantage of tax breaks via a Canadian based firm. This is a practice that was recently FORBIDDEN by the US SEC after they caught Canadian firms including Enbridge doing the same trick in the US. Here is the US FERC notice about the ending of this practice:</div><div style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif; font-size: 16px;"><br></div><div style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif; font-size: 16px;"><a href="https://www.ferc.gov/media/news-releases/2018/2018-1/03-15-18-G-2.asp" rel="nofollow" target="_blank">https://www.ferc.gov/media/news-releases/2018/2018-1/03-15-18-G-2.asp</a></div><div style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif; font-size: 16px;"><br></div><div style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif; font-size: 16px;">In a nutshell, Enbridge and all the other pipeline firms, were moving money in and out from their Canadian companies to US based firms so they could claim servicing fees and US tax rebates on what are basically tax free structures in Canada. The money went to the US based shell companies who in turn created paychecks for Canadian employees. The problem was companies like Enbridge Energy Partners literally had no employees at all. I have proof of that via the SEC report filed by Enbridge's representatives, Fulbright and Jaworski L.L.P here. You can see the funding structures in the graph they drew and they even use stars to identify which company had employees or not. </div><div style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif; font-size: 16px;"><br></div><div style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif; font-size: 16px;"><a href="https://www.sec.gov/Archives/edgar/data/880285/000119312509089950/filename1.htm" rel="nofollow" target="_blank">https://www.sec.gov/Archives/edgar/data/880285/000119312509089950/filename1.htm</a></div><div style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif; font-size: 16px;"><br></div><div style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif; font-size: 16px;">This is the reason Enbridge is rolling back Enbridge Energy Partners and Enbridge Income Fund Holdings, transferring back ownership to the parent companies again. They got caught because, in part, I handed over my work to US and Canadian regulators to justify the creation of these system changes. I first reported this mess back in 2015 to Canadian ministers and the RCMP, the Ontario SEC, Alberta SEC, NEB, FERC, PUC in Minnesota, and many other regulators domestically and internationally. The problem was rooted in KPMG's Isle of Man schemes, Fraser Milner and <span><span style="color: rgb(0, 0, 0); font-family: Helvetica Neue, Helvetica, Arial, sans-serif; font-size: 16px;">Casgrain who was purchased by Denton's law firm. Denton's is the firm who hired Harper. It also links to the erosion of Canada's view on Treaties but that topic is extensive and links directly to Line 9 issues but I'll set that aside right now. Getting back to basics of the finances these were my early observations of what Enbridge and Canadian pipeline firms were doing. </span></span> <a href="https://line9fiscalconcerns.wordpress.com/" rel="nofollow" target="_blank">https://line9fiscalconcerns.wordpress.com/</a></div><div style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif; font-size: 16px;"><br></div><div style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif;">Now the issue is far more vast and international yet the formula was remarkably simple. Canada to Netherlands to offshore banks going to one single address in acting as a wholly owned subsidiary for a parent company called Depository Trust and Clearing Corp. that manages $1.7 quadrillion in value worldwide.</div><div style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif;"><br></div><div style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif;"> It also links to this: <a href="https://www.tni.org/en/publication/tax-evasion-and-weapon-production" rel="nofollow" target="_blank" class="">https://www.tni.org/en/publication/tax-evasion-and-weapon-production</a> </div><div style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif;"><font size="3"><br></font></div><div style=""><font size="3" style="">My concern isn't the structure per say so much as it is the accountability factor. Credit swapping systems they created results in a huge mess where markets could be easily manipulated by parent companies who behave badly while making a profit buy their own shorts. That is what Enbridge seems to do rather frequently. We also see transfer of assets and fiscal secrecy via solicitors working with accountants to hide beneficiaries by claiming solicitor client privileges. However, there is a new blockchain model being implemented to help identify beneficiaries but when dealing with the global economy, the rules are not always harmonized. The China Hustle is a movie about China and how they can sue for fraud domestically but they lack policy to prosecute for acts of fraud by Chinese firms committed in other nations. That is a huge international security problem. </font></div><div style=""><font size="3" style=""><br></font></div><div style=""><font size="3" style="">So getting back to basics, this NEB process I am involved with is small peanuts in the grand scheme of things but it is a very good peanut indeed. You can't solve the big issues unless you know the "nuts" and bolts of it. </font></div><div style=""><font size="3" style=""><br></font></div><div style=""><font size="3">In light of this process, I'm not so much focused on either Westover Express or Enbridge right now. It's the machinations of Bennet Jones LLP that I find interesting and this chap:</font></div><div style=""><font size="3"><br></font></div><div style=""><a href="https://www.bennettjones.com/KeoughLoyola" rel="nofollow" target="_blank">https://www.bennettjones.com/KeoughLoyola</a></div><div style=""><br></div><div style="">He is a man of interesting influence and yet his personal work with this case is a sort of mirror held to him. </div><div style=""><br></div><div style="">My name Louisette literally means guillotine. Am am not named after a mirror but the reflection on the blade of my approach works just as well to reflect others. The blade doesn't determine fate or create any decisions here. I am a small device devoid of my own power but governed by the law of the process. All I can do is reflect and if the judiciary so chooses they can implement what I have to end to things. It's in their hands to draw me up or set me down. I don't choose the heads in between. I just see them by reflection. </div><div style=""><br></div><div style="">Louisette</div><span style="font-family: Helvetica Neue, Helvetica, Arial, sans-serif; font-size: 16px;"><div><br></div></span></div></div></body></html>