Herman v. Dep. A.G. of Canada, 79 DTC 5372 (Ont CA)

Lacourciere, J.A. stated "that the loss of privilege attendant upon the involuntary, in the sense of inadvertent, disclosure of a document, which would allow proof in court of the original document or secondary evidence of its contents, does not apply to the involuntary disclosure of a document pursuant to a court order [under s. 232]."

S.232 does not by implication provide for a right of appeal from the judge's decision, although in the event that a prosecution does ensue, it is open to the taxpayer to re-assert, at trial, a right of solicitor-client privilege in respect of documents that he has been compelled to disclose for purposes of investigation.