Problem SOLVED

backuppc user must have Administrator and Backup Operator permission.

If someone got error ACCESS DENIED when he want to connect by smbclient to 
windows 7 C$ share then just turn off firewall and UAC. This SOLVED the problem 
with access denied to share C$

Next step is downgrade smbclient from 3.6.3 to 3.5.11 using this one of this 
repository :
http://www.tolaris.com/apt-repository/

and after add this repository to source.list type this in backuppc command line:

sudo apt-get update
sudo apt-get install smbclient=2:3.5.11~dfsg-1ubuntu2.3 
samba-common=2:3.5.11~dfsg-1ubuntu2.3 samba=2:3.5.11~dfsg-1ubuntu2.3 
libwbclient0=2:3.5.11~dfsg-1ubuntu2.3 samba-common-bin=2:3.5.11~dfsg-1ubuntu2.3

There is the link to this command : 
http://www.tolaris.com/2012/06/14/smb-and-backuppc-on-ubuntu-12-04/

Samba 3.6.3 is bugged and it can't properly list for example C$/Users folder. 
Without downgrade you will get next error about nt_status_access_denied listing.

Hope it will help to someone :)

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