Words and Phrases - "about to"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
74
s
85
t
44
u
14
v
8
w
20
y
2
“
1

R. v. Cappell, 92 DTC 6591 (Ont CA)

Summary Under
Tax Topics - Income Tax Act - Section 232 - Subsection 232(3.1)

It was not improper for the accused solicitor, when he received a requirement under s. 232(3.1) to produce client documents within 30 days of the letter, to return documents for which he claimed solicitor-client privilege to the client. The phrase "about to" in s. 232(3.1) requires that a Revenue officer be physically present when documents for which solicitor-client privilege is claimed are segregated and packaged, which was not the case here.

Words and Phrases
about to
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Ordinary Meaning 40