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

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.

Given that the phrase "about to" in s. 232(3.1) was not obscure or ambiguous, there was no justification for departing from its grammatical and ordinary sense in order to give effect to an allegedly differing scheme of the Act.