Jack Silverson, Matias Milet, Christopher Anderson, Andrew Spiro, "Canada’s Reportable Transaction Rules: A Measured Approach to Adviser Reporting", Tax Notes International, Vol. 111, No. 29, July 15, 2023 -- summary under Subparagraph 237.3(2)(c)(ii)

Summary Under
Tax Topics - Income Tax Act - Section 237.3 - Subsection 237.3(2) - Paragraph 237.2(3)(c) - Subparagraph 237.3(2)(c)(ii)
expanded reportable transaction rules should not impose reporting obligations on lawyers who negotiate contractual protection for a conventional fee

Under the revised reportable transaction rules, is a lawyer who assisted in negotiating contractual terms providing for contractual protection as...

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in respect of