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BETWEEN:
Cour File No 2010-3660(
TAX COURT OF CNA
1726437 ONTARO C. OIA TECOLOGESAppellan
and
HER MAJESTY THE QUEEN
Repondent
*****
TESTMONY OF YASHVANT SGH PARMARH BEFORE THE HONOUBLE USTCE HOGAN
a he Federal Judicial Cene, 4h Floor Courroom C 80 Queen Sree WesToono Otaio
on Friday une 8 202 at 943 am
APPEARANCES
Ms. Jule Bond
Chrisophe Bartlet
Also Presen
Ms Robea ColomboMs. Deboah Edehors
**
the Appean
he Responden
RegsaCou Repoe
AS.A.P Reporing Service nc 2012
200 Elin Sree Sue 05Otawa Onario K2P L5613) 5642727
333 Bay Sree Suie 900Toonto Onaio MH 2T446) 868720
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IX
FF: YSHVA SIGH PExmnon-nChef by Mr reCrossEmnon by Ms onConnue EmnoninChef by rleConnu Crossxminion by Ms ondReexmnon by rle
PG
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NO
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L OF EBT
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PAGE
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Tnt ni
n ning th t n idy, Jun 8,
t AFFRM ASAT S G PARMAR
MR BRTTT u hnu wi
fing f h dun nd ing
t t d hii f
fn n t hing th nti
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idntfitin ing fd y th wn
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S TE GA W ging t
hd ff uni u y h. i ut f
dntifitin u f nw
E BT R : SR&ED
Thni Riw Rt,
hn S P
MAT E B MR . BRTLET
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A did
Q a y
A Ta i .
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dd you do
A . At that w d o R
aada . I atro
Q ha dd you do at CR
A . I dlopd agoth
o twa ad thr typs o lt al rut
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a a or d g g . t ha a lo
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d gg th y y t for th t lpho .
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a rarh wor ad w a worg that
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Q . Ar that you su
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A . a ig a mpan
d w g m
eleuniai n n e daa Mai nl e daa
w w eng dne ee aa anmi in
Q A p page i,
i Spa Aepae Wa wa ur pin w
pa
A . wa a em enginee and
deelpd wed f e nernainl Spe
ain gm. wed e eleial,
l i nl and wkg wi mancal
enginee .
Q
pin
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A .
Hw ln g wer u a
Fm
Afe pa Apae
wd f Hnewell
anad A e ie we a ed, Hewell
ey u d all i f f a ll , w Allied
gnal, n Alld igl wa ld and ame
Hnwll .
Q Wi Hnwell, wa w u
pii
A . wa a em enginee .
Q . Wha id u d yem
S Rpotng Svs n(613) 6422 (416) 861820
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engnee
A w ren
de gn g nd wng ec cn g we
u em ac.
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d hng adr
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SR&.
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h A
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Q
ew he ne f .
Wh d u re w hm f
r eg r he
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Axmae hw man S&E
cam hae u eewed
S Rptng Ss n.(613) 62727 (16) 8618720
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A t d
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rvg tm f r W u s g t ,
ht d u m tht
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md wr mt th urmts f th om
T At
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r g fr gt
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s dd th cm crr ut sstmt
stgt fur f scc d tchg
ms f xmt s s t ht s
s ht fr .
Q d u w the
t s m fr d 8
A . Y s
R . ARLETT : ur hu r,
rqust tt r . Prmr qu f d s x rt
tchog ucrtt thgc
dcmt d th sctfc mthd s th
rt t th ts SRE cms .
S CE OGAN : m gg t t
Cous s hr qus t os Ps sr th
qusts sr
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EXAA B B
Q wuld u ie
few ue i n . d mning, h . Hw e u
A d mrning .
Q u ae n eler
engineer
A h r e .
Q d u uiulm n
ll enginee inlude HVA dign
HA m
A .
Q . He u eer deiged n
A .
Q h .
HA m ging
ulf hi wine he me wa ulfid he
h expe . m gng ener he wrd -- he
li fa n h u menned me erlie r .
. BAE hn u, ur
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OUE EXAAHE B BA
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l ked erl r . h i dume enid
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( E Technc ot M . Prr, do
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sgntue
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A . Nor 6 0 0 9
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to th det n you to turn o t of
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t t tht s you sgntur
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A . s , tht s rrt
Q Wh y sg t
A y
Q Wht ws th ntt f why
yu rr ths u
A . ws r t
frt ftr, th, th urt s ws
su s t t . hr wr ts f
uts , rw thes uts
f th umts h ry s r , s
rr ths rr t t wht ws ssg
r wht ws t s s g th t th t t Tht
ws th rs r r rg ths r rt .
Q w s yu t tur
t t n rt r, th s g .
rt yu t th hg Rw Mthgy
yu s tht
A s
Q Wht y s t
yur rw f th t s R
A As y se f h,
frst rw t umts tht wr sutt
t th t wth th T fr Aftr rwg th
uts , w h umr s t st s
rr th st sts th
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o n t on Yo n ee on t pge
tee rtng t e r te vt
v te tem on y
Q Jt gong own e t
ee t y eerre to te Apl te
v ?
A . Rgt
Q Wt e tt reer t?
Wt e vt?
A te vt men gong to
te te o e lmnt ng te lm
veblly, evewng oent t tey t te
te v ng te l ty n eqe tng ny
on nrtn, e re t mke o
eon
Q . e next e My
t e Vt Tt eon t e v t ?
A Tt oret
Q . On te n lne
ovembe 18 t e t W t t
A Ye t t o ret
Q Cet n wt?
A t gn te vt on
tt y
Q n ton to v ng te
S Rprng Srvs n(613) 64227 (416) 861-8720
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te o o ntng ele to revew te
ppellnt l
A es revewe te
oent btte fter te rt te vt n
fter te seon te vt
Q How te o pen
revewng te oent btte b te ppellnt?
A pent bot two week or
te r t ne tere n te tr one pent
wen reeve t er te oents -- one
we ek for tt prpo e n tot tree wee
Q M k o t trn to pge
o or report . n te rt prgrp or
report refer to tnr engneerng prte '
n n prtl r t
e expne te erene
between tnr engneerng
prtes or te opn n
elgbe tvte ner
progr As re
Wt o e b nr
engneerng pre?
A tnr engneerng prte
s wen opn esgne pro or prove
te estng prots b sng te kwn knowege
S Rpong Svs n(613) 5642727 (416) 8618720
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e pb d, ply pe ere
oer eer e deg , d ey re
g e koedge ey e e e d, d
ey e e expereed people o do
e oer d, e e re
kg bo e epee dee ope --
ed o expl e e p o
e ed e expere deelope
e oe g ly d ere e
y e dy ee & eg doe e
dry
e deree epee
deope e ye ego ed
ed ee d eology by e
epere y or e prpoe o
eg e r elogl dee
W py e
peo y o oe epereo
order o ee e re or de e
eogy, oped e degg
prod or prg e pod ed o e
koedge ey redy e e ed
Q o eerred o
epereo d dre yo o e or
prgp pge p , e rd
.S Rportng Srvs In(613 642727 (416 8618720
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sennce hich egins ad h nd h
end ine Th hav es daa each ,
u n an eimnal daa . " Wha is hedi ence een s daa and imna d aa
A . In case a sing, i is
esing h design validaing h desi gn n
siml ds , dign a en ie in lue
in, i se ha a he end my design, ds
i i u n Tha ay hav vaidad
ha my dign cd as, ad i i ding h
On he he hand, ha he
eimenain is - - he ucme ha I am
ing d i unnn a h m . he a a
nm va a s n h sys tm in he d
hen m dsigning i . h havi hse
eeimens he ul changing in he
va ia culd e sul d in is n n
ha is hy d an eeimen
W cllec a s is daa A clcin a
ss daa, n mus g in h and ana
ha inman
T C E GAN am n s
hee is a ig dieence inin een he
es n ms h diniin ha is
ha i n S& ss he A
.S Rportng Srs n(613) 64272 (416) 8618720
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hn ha hang l s ened
he he epe wha a neesed n
heang yu he he epe es e hee
wee hee hngs ha wee pan n hs
p e c whc h he desces as a pj ec ne was
n se ne was sac pessue, sac pessue
eng ensue un y hea clng n a
wn hus e and he hd was space Mang sue
ha he un was a space and ce usng a
heang suce he han us a dedcaed heang
su ce eng ale use a ced hea ng
sce
n yu ep yu sy ha nse
quales he nse edcn eleen whch u
hae caeg e as eng a sepaae sdy, f yu
l e My s ques n ha a neesed n
s : D yu hae es a whle sse e ale
ge u he nse eel
F eaple yu change he
que he whch s n he aseen and
yu hae changed he d se and y hae pu
hles n he ppe wldn yu hae es a
whle syse ae se ha des pe ae
yu change j s ne pec and yu succeed n
changng ha ne pece u hen yu change he
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hig o aoi h oh goa do ' o hav
e h who ?
E WNESS : he wa a
ha i i hi high d veoi h
o i a o vod hee g
e o a igh he a w wh o a hi
i egadig d have hag he whoe
e o B i age he oo h
o of hagig oo i a wha
i o of o i h o o h oi i
hi i
SE OAN: i a .
E WNESS i how a o
w h ai ha h o h aii
i i he ai
oa wa dvoig he
: Low di ad high F eah e he
have a di e ai ow Fo ah ai fl w
hav o hav a rai oie v h oi
eve ea i h ae o a whaev
h ae ad he a io of how h ai
ow ad hw a o ow h a o
dad ha ha wha o a
ode o do a d o a
ii oi o view oe go and do h
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sudy hre do hs muh a o a ha
sd h d o du ad dusr do I d
hch eme -S OGAN Bu you sudy
h dd you uhr e Wha dd you sy as
ge jus h duse ad h du or o h
duc
WNSS Wh I o o ha
he o as ha h daa s hee asd o
h documeao dscusso om h o
and my oedge ha e a h me ad h
o ody ha oo he s h
d us e s h ma j o ar hy des ged
hemsvs hey ca y e duse o hs
uroses
SICE OGA -- u hey dd
hemsvs A rgh
WI SS hey ds ged
her e sehes he docums shog ha
hey d a dee shae a der s
d er y o dog d users hey aso dd
ess m gog o us he ord "s daa" -
od r o s ho hose d uses r org .
s sma omay Whae
h eso hy dd o do vey heoca ay
S Rpotng Svs n(613 642727 (416 8618720
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o doi e eeies ecodi aeve
ee as eo i o aio ee si a
e d ce d e ee do a o
i soe ss ea ic a . Fo e dises
S E OAN W o e
es o e sse i e di se i o
eae ig oes i e ex e ai
e aeia e e ie ai e oqe
seed o e egie I s a e ed
ose
TE WTE : Wa sa
s e e e oo a a ad s
a o sa e s i e o is
o a ive ae e eeded a ei a
o ea o e ee . Ta as ccaed accodi
o c as e . e e a e eqiees
ee o c i e ve o Leve
a
F e cai o e oo i
a s o di ee ses oe a o e oise
oses
C OGN W d o sa
e CFMs a e oi oe o e
o o e i o aii e es se
ques io s i o ave di c iaii
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th ht ps su wht chs yu a t
th t dpt th pss w ay yu
dus ds t w p p y s tht tpss ? d h cct
w wh a c cpy ds
a ca a t th t t th
that y t h wth th
h u sut y put th c th
d th c whth t s squ whth
t udd hw yu t h s th ca
th d eyh t s a pac .
u cha wht typ ts yu
us th a whth th y a h h p
w pl hh pl all th t s
ad th ca cpas tday put t cas th
t a sud t ch th sud
y qst t yu D t y u
ha t hv th wh syst d a su tht
a th pa w tth t pduc th
ptu ut that y a ty t ah?
E WTNESS : ht .
JST E OA : yu tsted t
pt ad y ad th chs ud t
a ct wht yu ha d th st pat? That
s y qust.
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WNSS h n to that
ution in m vi f ou igning a
tm hih i not vaab n th mt at thtim ou ma b th ou bui th on tm
th. What ou b th bavio o h ai o
in tt it uion ov th m high
p voit tm v bn th o a
numb o a
US GA Sombo i hat
h t bt th in t o pop
WNSS Fn . v tim
ombo o th amp ou hav givn to m
i a ompn . a ign a ong tim
go t o not man tht n ca ign o
not hav thnoogia vanmnt that i not
hv to go though tain thing . Simi a thg
pp in thi a
hat i Whn o
t ta t a im th ho muh ai n to bo?
au th ompan unn hat th
imnt a . h n th qui mn o th
FM
US GAN h no th
uimnt g ith ou h kno th
qumnt bus th in in
S Rptng Svs In(613 56422 (416) 861820
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approah bewe h wo p f a
orr ha o a bro i o par
he ew o proj . h a ag
a wa o har o o h a h w
Co ome ba.
a p ppoe
o b h f of Cor h am ra
e h o p m arr a m j gm
w o g b o e o g hm
eo Co
h omp g o he
ppe ag o m tha h pro
aai ab h mar wor he
ompo ' po wor . hr wr
w h wa o g a w po h
wor we o wor ow ho a
o wor ow ho he h o r h
o e a h h o re ha h gh
pr i b p o ha iform mpar
o ha he o emprare o or vrao
bwe h oor ba a ow ho ia
a oppo o horz a Ca h a o
a wh pa ora .
ho ar h hre obje e .
h po ha ar gog o p oo
S Rptng Svs In(613) 6422 (416) 861820
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mat ha to mt th th umnt
othr th prout gong to a n that
ntt hn th that thn th pa ithpat o th tm on bing th ur th
th part bng th ho th gn th
. Pat o t hat tp o moto th a
gng to to pop th a i a h oth pat
th hating
h v t a on tm on
p o t . Wh t ou pr t n ou mn?
E WES am oong om
a int pont o v an untan om
th to ta pout pnt o v am o ng
at th thnoog pont o v hat thoog
thnoog a omthing but nto th
nog pont o vi . What ng th a
bung at th n o th a o tng to bui
agan that hat a oong o an t
am oo g o that
n o to o that th ha o
b h o ta n thng ; hat xp mnt th
an ho th that on . hat hat am
ong at o o hav to bu th tm
th ho thng th to gt th an o th
r ut at th n o m nog th a
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no . h have to
JST C E GA Fo the nie ho
ou ou n bui th ho tm n gt h
ght anr n th no ? hat m ut on
quton gn
E WESS e th
S CE GA M qu ton
mpe ue t on u on the no e emet
pumab ou j ut an t et th f fue one
hav to b abe hav h ou ma h
othe pat an embe them togthe an tet
the ho tem to tmin hthr or not t i
mtng th qumnt bu f ou a
hngng n png th on of th mn ou
m ne o a th n v
E WESS : n oe o an
that qut i n ou th fi t m . ha
h in th nt omnt th bu th
potp th a thm protot th f irt
of h n to untan h t th ou f h
no e an hat to o abut that hat h
the mn thng the
f th have to bu th fi
tm t fin ou h th noe u be n
the on ion ha ht th th f t
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ya i yo oo t thi thn ptn
t hat th ata a th thy bui t th n
th b an i th pa a ti to n out
h th no a hat th no bho .
ht i ho thy tt bung
th g a th thm hat i
th t thg thy No hat thy at to o
o th ay tht thy th o a thy bt
th u th yt m ht i ht i
: hgh an mum th
mptit ' ytm in ' t o on t no hy
t hy t o an ' t th o am not
ta ing but tht
hy buit the ytm f t
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T HGA : D y ee
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pe , he w e e
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t hw st t s the rht s t
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r s h h h s
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, nn , u gn ll , hs n EM
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hoo u hoo
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Q Wht i y et by
tht
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A Tee w n tehni
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th I i wy k it th ttic
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USTIC HGA : I wn
nn. y n
xn n S& D h wh y yn
TH WITS S n yn
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USIC HGA B f n
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wy e ste y ht y h The
e f vee e be e by ke
eveyh e hee bt the est hw yree m B h me beh t
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sme
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hav a th o th ha t h t
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v m um r rv Ys hr
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e u lg ee?
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Q . Wh
h hy y h
a a h h u vru ay u
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u hy hv u v huh
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hg ha he aa h esg
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mke we tked bout the moto wl l,
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wh hy did wih h E CM m
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Q w h h h
u h hy hivd didn wk w n
wh hy wnd, hy hd y ming nw
Why d h n invlv h h lmn
hy hv ivd hi
m, nd h m i ging iv wh h
m i ng
S u hn
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E A . L .
hm n h n.
M u j hn yu hnu.
M AL
Q y M . m . nu
A n yu e h un
my hug
OA Why r you
oing he u
M u un
heh ung y me h hre
ri gm. n d
gu u n .
UE A m gng m
m lud h un. u n m
yu gumen l.
M . AE
Q hn y yu hnu Mr .
Pm ue n yu do
e du yu ud -- n
e h n El EM mr - yu
nd ul ' h y ng
yu n d . u m e y uil
h ym. Why d h n ne
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hnologil uniny hnologil
dvnmn nd h sini mhod
A yu sy h hy quid
moo om Gnl Eli -- h moo s going
o do wh i dos -- nd hy mk hngs
smwh s wihin h sysm o m h
uimns wih h mo h my quliy
y s
JTCE GAN Wh ou i hy
k h GM moo hy pu i in hi ysm
hy s h i dsn wok dosn pdu
ih h si psu hy wn o i is oo
noi sy whv hy go n g moos om
smody s hy y i nd i dosn ' wo
s hn hy h o pogm h moo o g i
Th pogming o i wihin hi sysm h
is no E
E WTNE s si
pogmng h moo dos lw h
pbiliy o do h pogm
T CE GAN unds nd u
psumly -- wh i h vdn showd h hy
pogmmd h moo hy id i ious
spds nd so h nd oq u hy wn '
ging h gh ps nd hen h mo
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ovad o w podung an pag w w
oo g ? Wa f vdn owed a
d o play w he pogng o g owok o pag wa pop; wn
ovng, nd w podung g a
pu n a g vloy y,
SR&E
THE WTESS und and you
quon, v a oo nd y pug oo
n, w uppod o gv n CF n h
a o wa gvng an CFM n
, nd n w gng oved dong
ohng ohe n o no gvng p u
All yg y h
you ave oo d n a way w gve y
e CFM an ng n on you
qd o h oo C, ow you ov nd
ow u n ow o you hv h
g CFM, w gv yo, gvn h y , h
g pu
US C E HOGA und and .
no guy bu you pu oo n
ox gh T w yo a dong n hg
voy . You ae h oo you p n
a box and ou p an on op o ou y g
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o sl or yu r oor
sboy wo uurs os . You pu
box rs o p yb s pr o prssu bu o
bx, c s
b p bu o wy pp s
b pu o bx bus r r
sp s or
yu v o py w
sp o orqu o
r psur . B w you s ply
w p ru rs o
or o you os ly p o
ry pl oby hs
wl o w o pro or
b pru you sp y
o s SRE
THE WESS y w
wy you pl r s
ys bs s oor s
r s s y r l
b SE
Hw w yu
o o psu y wl v p
pro w s s ys r wo
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opy o j y oo
p o H w ur
po o oor o
wv r y r o y How
p y y w o
o p oor
JUS CE HOGA yo p
oy r pr work w yo o
o o SRE y
uo
HE WESS f pro
o p y w kow
kow o ow o p y
opo w kow kow
wr o o y
JS IC E HOG ow kow
7 b o kow kow
8
9
1
3
24
5
ow y
HE WESS f o kow
JUSCE HOGA : u
HE WESS : b
ow yo v o o w w
o kow r opy
R BE :
Q Mr r v
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honour ' s qestion -- your honour, apolgze i I
mis state it - was reated to i f you pay someone to
cme in and ige t how the motor has to it
ino you system. What f that per on i not paid
or by the appellant but , you sa y works wth the
moto manufac tre ? Des ha t change your anal ys is
at a l l
JUSTE HOGAN : Tha is a
dffern queton you are asking. Yo are not
as king him a quet on based on his expertise nw
Wh pays what and what penss yu are inurring
- the question I was asking him was , dong work
related to spending money to be able t program he
engn prperly, could tha S&ED
Who pays that pert i I am
incuring ther epenses that might e a
dierent qeston.
M BARTLETT I apolo gi e your
hnour I misunde rstod your ues ti on .
TICE HOGAN : I am no askng
hm to coment n the evidence . Oviosy
evdence s a qn o whatever actua indngs
I wi make af er having heard the witness es
What I m as king hm , i y
take smething otheshl and it s not
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ork g d he yo u h o pd o o e
d o o ge o ork h he o o
your y be he o o you y y
ue he ege o oveh y be h
beue he oe d hee ured
ge yo re o geg he gh
pr u , ee o yo h o hge
You h o p y h ou
You h o ply h h ege ped Whe you
r reprogg h eg ped y ue
he ege o ovrh oo You r kg
ou de ol pe , o you hve o k ohe
dj ue . My queo ee o e h
oud b SE.
HE WTESS Y . h
h hey e ryg o udrd ho o ge
r pr ure ou o h oo
USTCE HOGA O h he
oe o he y, gh? I er you
ook h oor d ju pu o h ble, d
you ud o p , d hee o h pobl
o he ovg gh p, yb you l
ge you rul . I you pu o bo hh
y loo de, you y ge dere eu
TE WTESS Th o, bu
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n a a wa yn o o mo pmn
mor aay wa o a
nal rul UTCE HOGA Rg .
THE WTE Yo may qur
ann of moo ann of ym
f bu w you ay "proramng moo "
may an aa of moo
mo aw you o an
ng T moor a n o a
ppo ow f you go an an moor or
proram n a way w wa no n
for ppo
TE HOGA O noby fgu
u a pogam y
TE WTE noboy fr
o a poram ba proammn -- y
a ay y wa apab a
UTCE HOGA Rg ba f
proammn j p-buo n buon o g
p bon o p --
THE WTE Ta o . o
ar aboy r
T E HOGA Ta no E .
HE WTE g .
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UST E HOGA SR&E ould e , on
he h er hnd, you he o e ne ror
or do sohn, hn he rus or dosoehn o rodue df feren esu .
THE TESS h s or re
UST E HOGA : T d be
S&E y r syn
THE ITESS es . Th s hee
hey ry o no h de es
S T E HOA Thn you .
M . ATETT :
een e ehn
e rsn I hn , hn nyone n h oo, so you
l hve o x n fr e hen you e
eror n ECM oo h e yu dn
h e yu nn
A The EM oor hnn
reures n os ses ould be rered o
hnn he uen, ho uh RPM yu ned nd FM
he nd of he dy Se hers oud e en
you n o u off f o ovrheed . A
nuer of ohe r es re rured here Th
l l be rerorn . Se of he EM oors
he s e ude sd reures he uns
here yu A, o d shes
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thy hav .
2 In m as s, yu may hav t g
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t th manuactrrs The mtor i ully apabl
ing that, bt thy ar ot th markt
rquirmnts hy can rprgram, writ a mal
progam fr yur prp as wl hat cul b
rpograig s w l .
Q I I utan it whn a
m to oms - you hav prhae on th hf
that i alray prgram t, ay run at a
rtain RPM; is that ort?
A EM mtr cm with a motr
its pus a toll r, an a cnt rr h a
pgramig mhanism that wll provid y with
whatvr y n ut that
Q Whn yo say "whatvr you
ut that " w that b n th things
that
A Whn say what is th
capabty o this motr that what will b th
prgraing gv it t y . A troll com
with th prgram n yu a us that
JUS C E HOGAN : t i l a an
a i ing fa wi th a tay witch Y tn th
rtary swith an yu gt mr p, l p
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d so
HE WESS Sl gs
JUI HOGA M u wld
v ll spsd bu w
e sg oug s u v bl
pog , u obod s d o pu
b Yu d d gue ou w o dus
spd usg o us l l u w
gs wuld b S&E ws j
sw u d u, would be S&E
TH WIESS Ys
ld g o swes s ss
oe w w ll dp wes o
w r low ou o do
pds ps o os . T s
ol E g d
O op , uu
ls s e pbl pvdg
dp sw o pg p swes e
o p o w e do, bu
ou v pr o e e g o
uu d s , s w w
oo " epgr e s w
o our pupss s o S&
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62
b if you do anyhg ohe han --
US TICE HOGAN B hen he
mane epoams i, and is and
eo , gh ? Maybe he f ime you ied i in
he box, i ddn wok o yo hve go o go
ba, ae i ou ad pu i bak i Tha wod
be a SRED, wod i no?
THE WITNESS ha wod be SRED
fo he ompny who muue
JSTI E HGAN Wy no SR&D o
me , my kow-how o fige o how o mae my sysem
opeae?
TE WINESS : Bee yo do o
undesnd, h company woud no ndesad he
popee of he moo sef hose ae
popee of he moo, ow o design e moo o
do ea hing
R BARLETT
Q M Pama , I nde rnd
The moo ome wih he wt a llows
you o hange he RMP o say, RM, and yo
y in you yem nd doen ' pode he
esu yo wn You wan o y i wih a highe
RPM, b hi w doe a ow you o go a
gh. You he manfaue o epogam he
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oo o a un a gr RP
F of a ong
n b don by ogammng? Yo d a
anfau n oga ong
anfu od rogra a wa
you yng
A . n o , e
af , wn y a odu n
e a oo n e , y wod y
oor gund o v y a
done a udy wve ons, wv y
fon , y av
f you wan o go g n
se f o , n o a y w y ay
un g d bu y w no gane
o w no b wand
Wod y b b o roga
e y w go and udy f y ak
o oga fo a g d w w be
o n n o a ay b oay ; n
o , ayb no
JSTC HOGA W w yo
ndndng of w ony dd on EC
oo ed on yo vw wa dd yo n
ony dd
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THE WITE I n y eve w wen I
ed a a ne ee n a l y ey ad e
beeve e ey aedwn g w a ne w wa n pdng e
g sa eus e FM and waeve ey
eu ed ee
ey an a paa a
a ge RPM a awed e un a
a ge R Tey wen agan and ad
I f yu un a ge an wa we ae
eendng e waany wn be ee " A a
pany a ay n be a bun e l n even
e an d e j b
en y aed eang
e auaue ad ey und ne
I wa n apan aybe Kea weeve Tey
fund a f usde Tey u ed
JUT E HOA : yu w wa
ey dd a Kea Wee yu awae
f wee ey dd anyng n?
WE d ey ge?
UT C A : We e yu awae
a ey dd e pgang a ey dd e
eng n e and f?
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TH WITN ude adg
we e reeved e oo, e pugged
ee I dd o wo r k Te we bak o
opa ad a d "W e eed o repogra ee
oor . Ta uderadg . Te opa
orea e elped e ou , or e dd
eeve o elp e
MR ARTTT :
aed o ou udeadg,
wee e e ed a oo ad dd produe e
reul e waed, e requeed a e
reprogamed o produe g er oque e ed
a ou oe a qual a R a
R
A A I ad, e j u
proga , g , o R .
J T GAN : Wa abou rg
ou e bo o a work w e
oe o e o a e de ged? A or
a p a a ra peed ave a era orque
H WIT Ta r g
U TI HOGA Ta
eagle ule ou pu o waever ou
w o ue w e g ea oure ad
eerg, ad e a we ou e o ae
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sr s o v , or spd s
r s pod r rs
s s of o rh rs -- bs obod kws ow o o
a r rs w s ss
- s a R&E
THE WTE f r r
o fd -- w dd ak bu w s
s w s b s
w o oo
r a wa s sppsd d a
d sp w a a s
rd
T E HOGA ds vr
whr wrks wh d spa h
farr o v rd bd s
o wok wh r HA ss oor
b hr wrk hdd d ps
s s, b w ak pr ar or
ad p wh fs f a HVAC ss
a kw wr s dvp
r ar prr d ovra, prsab,
d s f
ss s ar ra
w , d s
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es s SR&E s ues
HE WESS e es g s e
ppses i s se . e ee ess pul ge esul
SE HA W e
es
HE WESS Rg s e
pupose s ere ge . e s ee .
e oe e s ere s e sg pupse s
o ou oes k es
k
SE HOA : g
HE WE SS O u u
u oe k o k
e
s ps
SE HOA O e
HE WESS s SRE k .
JS E HOA Bu eg
ge e p ll k s SRE
e
HE WESS H k.
W e ve e k se
g u e e k es
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not wor nrmal ttn, but on y n ut
wy t don t wr an wat o nt wor ow ow
am I on to m t wo --
JUSTCE HOA Wtn my ytm
THE TESS - wt n my ytm
How am I on to ma t wor r t Ta t
ntaton SR&E t oud la d nto t
SR&E wor bau you a to tdy mu mor to
nw tat t mtor or yor wl ara ar lo w
an rytn
MR . ARTETT Maam R tr ar ,
an a you to a Exbt R w t
rondt bo of oumnt to t wtn .
Mr Pr , a y t
tur t tab T a unt nttld M
Mol wt ECM Mtor n l lowr" at
Aut . o you rall n t
oumnt bor
I o t nw may av
n t may t n t annot rally
not tt
Q at n y ton
I allat undrtoo t drnt tt
wr ty tr on t r md l tr t EC
mt r at a artular rowr on wt
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paticula lowr and th moto a a paticula
pd, and th ma ud h toqu, amp CFM
if thy undtoo that, woud that qualify a
SR&ED
A. I am loin g at th i
nrmation nly I hav not n that o
it lo ik to m wha thy a tting t ou,
what thy can g ut o thi y m Thr i no
unctaint idntifid at this pint hat i what
I am looing at right now .
I I w tying t d, r en a
small company woud li to do i try to ind out
how good a Dlhi w i in m tm h , I
wll d a dint ms th dn
pd or what wa loing o, ath than
going r th moto, haf a hopow,
th-quat hopow and chcing out th
ystm whih i Max 50 , which ha a cin
capac; 55 i a dif nt capacity
JUST CE HOGAN : A yu
ubtituting yur usn judgmnt r thir
uin udgmn t? In h word , i th a, " I
am going to do m ttng tyng h moto
and adusting thm within m stm to whth
o no thy a going to dlv th apacity
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u noo h n oor o h
n o " h o i
rn hn ou o h r un
r n r n rro hooo u
R&D
E W : o u wh h
r rn o unrn wh h n ou
o h oor n h pru . h
wh rn h u o
r h . h r in ' n h n
o h h oo h n ou o
h ou o h oo
M . BALE :
Q M r rr o on wh
n oor h h nr n u n h
hon -- or u h -- wh n n
our n ur h u l wh h
no ED?
A. Bu h n
ou w cpc or wh h oor cn o
hr h I unn ou h oo
ou h wh h n o . n o
nn on nowl ou how o hv
r n hn ro n pon o w
UE GA L ou
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es: e e s he ew
f s l ser,
ss Ue Af Rs Rye e
s f e , h R s Ry us
ee s ll h R&D s he
ee e ey e h
e u h f ke s
rs wh hy rs A
f he l s hr ws wr fu
su ef f y s fh
h B es h ee
ls he r f , whh ey s
he hy hh sees ess
su s l wh hy
s s RD
H I I he se f
Be hs e whe Be ss f he
l f y sef
we h y s y s
he ee hsees hy e es h
JI HOAN Bu h hy
h wh s l e
y su y, hy l
h h r f hy h ry
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hy hv o u h wh hy pois Ai
h h i o o p cn
u couio h in i o oi
o oh cu of h sin o h win n
o oh
E
ll o h i i i h
TE WTNE : h will
-- o y i i w A lin h w
f coi o Boi you loo h wo
on h picul c i i o ll --
o o o n h on hi o
JT CE GA n u
nw VA y -- i ih n ls s
ophiic pou u i nw pou in
h pl in i s Th ol o
i wo Au h ic how h h
ol o in ' wo w oo noi y pl
w li lwui n o oh ou co ou
n you h o sin whol w y n pu
nin i h n y o u h whol
y ops
sn ' h cin loy wih
wh oin o whn i s h nin n
i o Uni Aic o o Rolls oyc
TE WTNE : All w o sy
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ca f Bi wa ca ac hi
a w i yhi hy ii h
wh acf i R&D Th is wha w ay Th y pi f h w h
ay R&D qui yhi a
pi f h w
r pi
TE A wu au a
T WT y
pi h ai y h r p
ih Bu wi ai aii
w which ay R&D w Tha
a a yi say
Wh yu sy
pi f iw yu iai a u f
p . f h cp hy ay ha
i h i a ca i h Bi
ep yu . Th i es i i f ay
ha a y ae p f h R& w
UT A The i
ipa
A . Th ai f h
cu a y a pi f R&ED w.
TIE A Th u i
s ii f h i h y
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TE WE Th o
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y man
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din il nd din hl i
du du h wud d iM
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. Dl ws ding h
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h su d h w i hl.
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nsw.
Q Sy . y y i i dn
n h M h s dn h
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wr k h y ask sdy l s hr
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THE WESS i i nw-w.
i i nwd .
STIE HOA a nwld and i a n in a
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cld y rry SED?
THE WESS T a ' c r r c .
M BATET
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JS E HA n l a
i ak a nin ra . a in
a i win i n I a
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No . et me work elted
to fe des g fe use? Which wy?
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sk you to t to yur epot which is t tb
of R-; page 7 of that report I diect you to the
st prgph pge 7. t egis he c aimt
tested system t Hme Comfot si te " Do you see
tht?
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Yes
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at ome Comfot site d at
Glde Sprue Lie , Mpe
site Durig testig t ome
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issue ad esoved it by
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Prma did you disuss the
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ppeat?
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what we lre dy hve i the report
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h di s us si ns i n did u h u h
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dsussin hing h dsign nhing h
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mll l w lg
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"enl Surs Flur' ?
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I i I k r
qui u r ciic i riwi wa
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Q T n w d
kd u d r ng c v
r r rg?
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r gl . W w nw
r r urng v r
lgl r r r rr v n
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l n n dvncn T crr
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n D c n n l g v .
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Q t tiiti tt
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tiit r in suppt t tr ri
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ly itt it rutin us ninrn
inrin. t clltin i ly d
cllci dn t tlicl
uncrtny n t nirin its sy it
upprt i ntinty ud tt
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pdtl Tr r i n unrtin ty
T r yu dn ' t t rtri t
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pogram s yu shd b king f pdictab
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gnaizatin?
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is unpredictab . That i what wod say . t i s
n f th things . n sm ass ys yu ar
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unctain ty but it is nt a wys t u .
Q . sn ' t tat pat what s
in th 8 6 4 0 3 and rcgnizing peimnta -
JUSTICE HOGAN : You a stiving a
littl o. T pps of th xpt is n to
t m what th aw says baus th law -- that
is my b t is not th prt s b That i s my
j b . You can qust in him and cha ng him on his
pinins that has mad is--is this pt
haing rgad t th inrmatin that h kd at
MS BOD:
Q n this partiua pt
it is your opinin that unctaintis w
iminated in Janary 0 0 nd that a o th wrk
rom January 2007 unti thy wnt t th makt in
May 008 was al rutin and did not inl
ntaitis ; is that coret?
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Q D nd rn
y rs w rd nd k nr yr nd ; yr nd
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prrmng prd n mr r m
mr ?
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HVAC quien ?
A Ye s , a ' s ri g
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eng rdus h arke di wk
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e f he review
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ru and he es -- wrldwde wha d
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es wrk N
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whi s n a ew en dns -- his
duen h e i s fr rsndn I s yu
hnica repo, age 14 . On he fis ie
he send aragraph, I rad:
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uens h aan
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wha am a yg a wha kw kw :
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an Ta A r p
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st f th w a w a say hs s btt
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Q . I skng do yu c
ve i the w y unctiti in t
ocumns o thng tht w ucla, did you callth?
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you wot I cn fd te line ter e few
pl c Fo xpl , o pg 10 o 1 4 , section
( ) , t lt line on you techicl pot - I
think t i t 1 pag 10 o :
" I t i s not evdt wht
tcological littios nd
w tchologicl
dancent t clt ws
king by cying out th
ove wo " (As d)
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wsn ' t vid to you, but you didn ' t cll th
o had th oth to go through all o ti
docutt ion ou could hv picd up the phoe
d clf d
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j ut giv you evdc ted to t BU You
cn ' t igu out wy t i vt, d you do ' t
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a Y thnk they j t e yu rea f ata
fr n ea I t nt eent t y ut what
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