The Lobbying Activities of Neelam J. Makhija on Behalf of Infowave Software, Inc.

---

February 2007

The Honourable Vic Toews, P.C., M.P.
President of the Treasury Board of Canada
House of Commons
Ottawa ON K1A 0A6

Dear Minister Toews:

I have the honour of presenting to you the second investigation report on an alleged breach of the Lobbyists' Code of Conduct, for tabling in both Houses of Parliament. The investigation was conducted in accordance with the provisions of section 10.4 of the Lobbyists Registration Act. This report has been prepared pursuant to section 10.5 of the Lobbyists Registration Act.

Yours sincerely,

Michael Nelson

---

Table of Contents

• The Lobbyists' Code of Conduct
  • Investigations of Alleged Breaches of the Lobbyists' Code of Conduct
• Background
  • Initiation of the Investigation
  • Methodology
• Findings
  • Early Termination of the MOU
• Mr. Makhija's Views
• Conclusions
  • The Lobbyists Registration Act was Breached
  • Rule 3 of the Lobbyists' Code of Conduct was Breached
  • Rule 2 of the Lobbyists' Code of Conduct was Breached
• The Lobbyists' Code of Conduct