Thompson - Federal Court of Appeal affirms that client names are not inherently privileged

Trudel JA found that the Minister was within her rights to require a lawyer to disclose his current accounts receivable listings, including client names and contact info - subject to any instances where a client's identity "constitutes the foundation of the retainer" or "the essence of the consultation," in which case disclosure of the name would be protected by solicitor-client privilege.

In passing, she also noted that lawyers' statements of account may be privileged.

Scott Armstrong.  Summaries of Thompson v. The Queen, 2013 FCA 197, under s. 232 - Solicitor-Client Privilege and s. 230(2.1).