Subsection 232(1) - Definitions
Judge
Cases
Bank of Nova Scotia v. Deputy Attorney General of Canada, 92 DTC 6313 (Ont. Ct. (G.D.))
The province "where the matter arises" is the province where the document in question is situate, rather than the province where the judicial...
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| Tax Topics - General Concepts - Solicitor-Client Privilege | 43 | |
| Tax Topics - Statutory Interpretation - Prior Cases | 134 |
Solicitor-Client Privilege
Section Moved
Subsection 232(3) - Seizure of certain documents where privilege claimed
Cases
Lavallee, Rackel & Heintz v. Canada (Attorney General); White, Ottenheimer & Baker v. Canada (Attorney General); R. v. Fink, 2002 DTC 7267, 2002 SCC 61, [2002] 3 S.C.R. 209
In addition to other defects that potentially could be cured by a modest judicial redrafting of the provision, section 488.1 of the Criminal Code...
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| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | unconstitutional lack of privilege safeguards | 212 |
Subsection 232(3.1) - Examination of certain documents where privilege claimed
Cases
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...
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| Tax Topics - Statutory Interpretation - Ordinary Meaning | 40 |
Subsection 232(4) - Application to judge
Paragraph 232(4)(a)
Cases
Gray v. Attorney General of Canada, 93 DTC 5518, [1994] 2 CTC 409 (Ont. Ct. (G.D.))
Following the seizure of documents of the taxpayers at one law firm and a timely application made under s. 232(4) for a hearing to determine which...
Solvent Petroleum Extraction Inc. v. MNR, 90 DTC 6261 (FCTD)
Pinard J. indicated that the Court had no discretion to extend the 14-day period.
Vespoli v. The Queen, 82 DTC 6314, [1982] CTC 365 (FCTD), aff'd (FCA)
The 14-day deadline for making application relates to the date when the notice of motion is filed at the Registry office rather than the date when...
Herman et al. v. Deputy Attorney General (Canada), 78 DTC 6456, [1978] CTC 728, [1979] 1 S.C.R. 729
A judge entertaining an application under and exercising authority given by s. 232 does so in his judicial capacity rather than as persona...
Subsection 232(5) - Disposition of application
Cases
Taxpro Professional Corporation v. Canada (National Revenue), 2011 DTC 5036 [at at 5635], 2011 FC 224
The taxpayer submitted an envelope of sealed documents to the court so that Mandamin J. could determine whether solicitor-client privilege...
594872 Ontario Inc., Salamon and Salbro Investments Inc. v. The Queen, 92 DTC 6234 (FCTD)
The Crown brought a motion to dismiss a motion of the taxpayers for determination of solicitor-client privilege on the ground that the Crown, at...
In re Playfair Developments Ltd., 85 DTC 5155, [1985] 1 CTC 302 (S.C.O.)
Galligan, J. indicated that it appeared from a plain reading of s. 232(5)(b)(i) that he only had jurisdiction to determine the question of...
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| Tax Topics - General Concepts - Solicitor-Client Privilege | 146 |
Vespoli v. The Queen, 83 DTC 5001, [1982] CTC 418 (FCTD), rev'd 84 DTC 6489, [1984] CTC 519 (FCA)
"[T]he special procedures provided for in section 232 ... as well as the powers granted to the judge are all enacted solely and exclusively for...
In re Cotroneo, 82 DTC 6115, [1982] CTC 131 (FCTD)
The closed nature of a S.232(4) application (as indicated by the Parliamentary direction that it "shall be heard in camera") must be protected by...
In re Romeo's Place Victoria Ltd., 81 DTC 5295, [1981] CTC 380 (FCTD)
If the judge determines that the documents he had inspected have no relevance to any possible violation of the Act, they should be returned to the...
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| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Rules - Rule 332(1) | 73 | |
| Tax Topics - General Concepts - Solicitor-Client Privilege | 37 |
Herman v. Dep. A.G. of Canada, 79 DTC 5372 (Ont CA)
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...
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| Tax Topics - General Concepts - Solicitor-Client Privilege | 57 |
Subsection 232(10) - Directions
Cases
Sheridan Warehousing Ltd. v. MNR, 80 D.CTC 6389 (SCO)
The Minister's motion to have the question of whether documents were protected by solicitor-client determined, was not allowed. The Court found...