Cameco – Tax Court of Canada acknowledges “proportionality” limitation on document production

Osler spent 14,000 hours on producing documents in the Cameco transfer-pricing case.  Justice wanted more.

Rip CJ acknowledged the "proportionality" principle, which requires "dealing with a case in ways which are proportionate to the amount of money involved, the importance of the case and the complexity of the issues."  Here there were large amounts and complexity (with no comments on importance.)  The Crown’s motion essentially was granted.

Neal Armstrong.  Summaries of Cameco Corporation v. The Queen, 2014 TCC 45 under General Concepts – Evidence, s. 169(1), and s. 232(1) - solicitor-client privilege.