Cases
BMO Nesbitt Burns inc. v. Canada (National Revenue), 2023 FCA 43
The Federal Court had granted a CRA application pursuant to s. 231.7 seeking an order requiring BMO Nesbit Burns (“NBI”) to provide an...
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Tax Topics - Income Tax Act - Section 231.7 | an intervening reassessment did not justify a failure to produce requested information | 235 |
Canada (National Revenue) v. BMO Nesbitt Burns Inc., 2022 FC 157, aff'd 2023 FCA 43
The Minister brought an application pursuant to s. 231.7 seeking an order requiring the respondent (“BMONB”) to provide an unredacted version...
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Tax Topics - Income Tax Act - Section 231.7 - Subsection 231.7(1) | providing a full spreadsheet would not breach a requirement not to disclose uncertain tax positions, and could be enforced after a TCC appeal | 562 |
Canada (National Revenue) v. Atlas Tube Canada ULC, 2018 FC 1086
The Minister sought an order pursuant to s. 231.7 requiring the respondent (“Atlas”) to provide a draft due diligence report (the...
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Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) | required disclosure of an EY tax due diligence report discussing uncertain tax filing positions of a target | 373 |
Tax Topics - Income Tax Act - Section 231.7 - Subsection 231.7(1) | low threshold of relevance was met | 298 |
Iggillis Holdings Inc. v. Canada (National Revenue), 2018 FCA 51
Prior to the acquisition of two companies from the appellants by a third party, tax counsel for the respondents (“Kirby”) was provided by tax...
Iggillis Holdings Inc. v. Canada (National Revenue), 2016 FC 1352, rev'd 2018 FCA 51
Prior to the acquisition of two companies from the respondents by an Abacus company, tax counsel for the respondents (“Kirby”) was provided...
Canada (National Revenue) v. Thompson, 2016 SCC 21, [2016] 1 S.C.R. 381
In the course of an enforcement action against him, CRA sent the respondent (“Thompson”), a lawyer practicing in a small Alberta town, a...
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Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. | Hansard indicated an intent for an amendment to trench on privilege | 107 |
Tax Topics - Statutory Interpretation - Redundancy/reading in words | presumption against tautology | 120 |
Tax Topics - Statutory Interpretation - Speaking in vain | presumption against the legislature using redundant words so as to speak in vain | 49 |
Canada (Attorney General) v. Chambre des notaires du Québec, 2016 SCC 20, [2016] 1 S.C.R. 336
Notaries practising law in Quebec received requirements under s. 231.2 to provide documents or information relating to clients for tax collection...
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Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | s.231.2 demands for information do not apply to lawyers | 398 |
Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(1) | s. 231.2 does not apply to lawyers | 137 |
Inwest Investments Ltd. v. The Queen, 2015 BCSC 1375
Fitzpatrick J. found that CRA had failed to establish neglect or carelessness in the filing position of the taxpayer ("Wesbild") given that such...
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Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) | reasonable filing position cannot be a “misrepresentation” | 551 |
Tax Topics - Income Tax Regulations - Regulation 400 - Subsection 400(2) | no fixed place of “business” if no source of business income | 183 |
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business | Marconi test of "business" applied outside source-of-income context | 154 |
Tax Topics - Statutory Interpretation - French and English Version | "misrepresentation" informed by narrower French version | 109 |
Canada v. Superior Plus Corp., 2015 DTC 5118 [at 6319], 2015 FCA 241, aff'g 2015 TCC 132
The Crown sought to have tax memos provided to the taxpayer by its law firm (Macleod Dixon) produced, on the basis that the the taxpayer had...
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Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | Minister compelled to disclose GAAR memoranda and minutes, and Finance correspondence, as relevant to alleged policy | 445 |
Canada (National Revenue) v. Revcon Oilfield Constructors Incorporated, 2015 FC 524, aff'd 2017 FCA 22
In the course of finding that some of the documents in issue were not protected by solicitor-client privilege, Mosley J stated (at paras. 24-5):
Canada (Attorney General) v. Federation of Law Societies of Canada, 2015 SCC 7, [2015] 1 S.C.R. 401
The Proceeds of Crime (Money Laundering) and Terrorist Financing Act required law firms to verify the identity and record the identity of clients...
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Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 7 | state cannot impose duties that undermine lawyer's duty of commitment to client's cause | 266 |
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | Charter protection against statutory erosion of privilege extends beyond a criminal context and includes client identity | 381 |
Equipment Ltd. v. The Queen, 2014 DTC 5102 [at 7176], 2014 SKQB 172
In determining whether communications involving the taxpayer's accountants ("MNP') and relating to a reorganization were subject to...
Dr. Mike Orth Inc. v. Canada, 2014 DTC 6685, 2014 FCA 34
In affirming the Minister's disallowance of the deduction by the taxpayers of legal fees, Sharlow JA noted (at para. 12) their argument that "they...
Thompson v. Canada (National Revenue), 2013 DTC 5146 [at 6296], 2013 FCA 197, rev'd 2016 SCC 21
The Minister served a Requirement on the appellant, a lawyer, to disclose information including a detailed accounts receivable listing. The...
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Tax Topics - Income Tax Act - Section 230 - Subsection 230(2.1) | 140 |
Canada (National Revenue) v. Thornton, 2013 DTC 5008 [5541], 2012 FC 1313
Crampton CJ found that three documents prepared for the intervenor, an income fund, by its general counsel and secretary were subject to...
Canada (National Revenue) v. Clark, 2012 DTC 5143 [at 7324], 2012 FC 950
The respondent, a solicitor,was the sole shareholder of two corporations, and asserted solicitor-client privilege over various corporate records,...
R. v. Defehr, 2012 DTC 5005 [at 6514], 2011 BCSC 1548
Groves J. found (at paras. 15-16) that solicitor-client privilege did not attach to the documents described below:
In terms of solicitor-client...
Taxpro Professionnal Corporation v. Canada (National Revenue), 2012 DTC 5002 [at 6506], 2011 FCA 306
The taxpayer was unable to assert solicitor-client privilege in respect of documents that the applications judge had found to involve "financial...
Barrick Gold Corporation v. Goldcorp Inc., 2011 ONSC 1325
Campbell J. found that it was appropriate to extend solicitor-client privilege to documents prepared by the team responsible for the three...
Camp Development Corporation v. South Coast Greater Vancouver Transportation Authority, 2011 BCSC 88
Voith J. found that privilege attached to communications between the defendant's lawyers and an acquisition consultant ("Mr. Pavlakovic"), who...
Bank of Montreal v. Tortora, 2010 BCSC 1430
The plaintiff sought damages against two former employees, for alleged breaches of the plaintiff's code of business conduct and ethics, and for...
Canada (Minister of National Revenue) v. Vlug, 2006 DTC 6285, 2006 FC 86
Solicitor-client privilege did not attach to a Statement of Adjustments provided in a real estate purchase transaction.
Canada (Minister of National Revenue) v. Reddy, 2006 DTC 6178, 2006 FC 277
The Minister issued a demand under s. 231.2 to the respondent requiring the provision of a statement of dispersements in regards to a real estate...
Canada (Minister of National Revenue) v. Welton Parent Inc., 2006 DTC 6093, 2006 FC 67
The files of the appellant, an actuary engaged to provide valuations to lawyers acting for employers who are considering setting up health and...
Canada (Minister of National Revenue) v. Singh Lyn Ragonetti Bindal LLP, 2005 DTC 5703, 2005 FC 1538
CCRA was audited the respondents' accounting records in connection with its review of an alleged scheme involving the extraction of funds from...
Canada (National Revenue) v. Kitsch, 2003 DTC 5540, 2003 FCA 307
There was no privilege protecting communications of tax advice between an accounting firm and its clients given that none of the four Wigmore...
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Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(1) | 95 | |
Tax Topics - Statutory Interpretation - Redundancy/reading in words | 142 |
Pitney Bowes of Canada Ltd. v. The Queen, 2003 DTC 5179 (FCTD)
Two legal opinions of a U.K. firm, that were prepared for three of the parties involved in some sale-lease-leaseback transactions, were expected...
Fraser Milner Casgrain LLP v. MNR, 2003 DTC 5048 (BCSC)
Privilege was not lost when legal opinions of Fraser Milner and documentation prepared by an accounting firm in order to assist Fraser Milner in...
College of Physicians of British Columbia v. British Columbia (Information and Privacy Commissioner), [2002] BCJ No. 2779 (CA)
In finding that experts' opinions obtained by the college's lawyer were not covered by legal advice privilege, the Court noted that the experts...
Belgravia Investments Ltd. v. The Queen, 2002 DTC 7133 (FCTD)
Some of the documents reviewed were found not to be privileged based on an assessment that the documents were business advice or mere statements...
AFS & Co. Limited Partnership No. 5 v. The Queen, 2001 DTC 5330 (FCTD)
General discussion of the privilege before finding that specific documents were privileged.
Nathawad v. The MNR, 2001 DTC 5069 (BCSC)
After accepting authorities that statements of account received from a lawyer containing descriptions of services rendered are related to the...
General Accident Assurance Co. v. Chrusz, [1999] O.J. No. 3291 (CA)
A claims adjuster originally had been retained directly by the client, an insurance company, and some time after the appointment of this expert,...
Archean Energy Ltd., Applicant v. Minister of National Revenue, Respondent, 98 DTC 6456, [1998] 1 CTC 398 (Alta. Q.B.)
On the basis that a group of companies shared a law firm for tax advice purposes and so had a common interest in privilege claims raised by one...
Bentley v. Stone (1998), 42 OR (3d) 149 (Gen Div)
This summary is based on case description in "A Privilege Primer," article by Paul M. Perell, Judge, Superior Court of Justice, May 2006.
The...
Verney v. Great-West Life Assurance Co. (1998), 38 OR (3d) 475 (Gen Div), aff'd (1998), 40 OR (3d) 249 (Div Ct).
This summary is based on case description in "A Privilege Primer," article by Paul M. Perell, Judge, Superior Court of Justice, May 2006.
The...
Vancouver Trade Mart Inc. (Trustee Of) v. Canada (Attorney General), 97 DTC 5520, [1998] 1 CTC 79 (FCTD)
Various working papers prepared by a trustee in bankruptcy were not subject to solicitor-client privilege because the dominant purpose for their...
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Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | working papers not protected | 36 |
Tax Topics - Income Tax Act - Section 231.2 | 72 |
Toronto-Dominion Bank v. Leigh Instruments (1997), 32 O.R. (3d) 575 (Gen. Div.)
The TD Bank sued a corporation for negligent misrepresentation with respect to a comfort letter received in connection with a $40.5 million loan...
Interprovincial Pipe Lines Inc. v. MNR, 95 DTC 5642 (FCTD)
The applicant provided privileged legal advice to its auditors to assist them in the conduct of their statutorily-required audit. Because the...
Eastwood & Co. v. MNR, 94 DTC 6411 (BCSC)
Documents in the nature of simple reports by a conveyance agent relating to certain noted conveyancing matters were not privileged.
Cineplex Odeon Corp. v. A.G. of Canada, 94 DTC 6407, [1994] 2 CTC 293 (Ont. Ct. (G.D.))
In finding that a legal memoranda received by a tax accountant at a firm of public accountants ("Peats") that otherwise would have been protected...
1013808 Ontario Inc. v. The Queen, 94 DTC 6352, [1994] 1 CTC 401 (Ont. Ct. (G.D.))
In finding that a corporate minute book maintained in a law office was not subject to solicitor-client privilege, Platana J. stated (p. 6354)
"To...
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Tax Topics - Income Tax Act - Section 231.2 | 115 |
Gregory v. MNR, 92 DTC 6518, [1992] 2 CTC 250 (FCTD)
An environmental audit report on an Arizona property that was prepared in order to enable a solicitor to give a legal opinion to his clients...
Bank of Nova Scotia v. Deputy Attorney General of Canada, 92 DTC 6313 (Ont. Ct. (G.D.))
With respect to the preparation of a list of the documents for purposes of determining whether they were privileged, the appellant had no general...
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Tax Topics - Income Tax Act - Section 232 - Subsection 232(1) - Judge | 32 | |
Tax Topics - Statutory Interpretation - Prior Cases | 134 |
Organic Research Inc. v. M.N.R ., [1991] 1 CTC 417 (Alta. Q.B.)
Egbert J. note (p. 424) that "communications are not acts and the privilege does not extend to positive acts that result from solicitor-client...
Southern Railway of British Columbia Ltd. v. Deputy Minister of National Revenue, Taxation, [1991] 1 CTC 432 (BCSC)
Privilege was granted with respect to documents which arose from the interaction of accountants and lawyers with the former acting as agents in...
Dixon v. Deputy Attorney General of Canada, 91 DTC 5584 (Ont HCJ.)
Documents which related to an alleged scheme involving the sale of land at a substantial undervalue by a corporation to another corporation in...
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Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | common directing mind | 77 |
Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) | 58 |
Southern Railway of British Columbia Ltd. v. Deputy Minister of National Revenue, Taxation, 91 DTC 5081 (BCSC)
Communications between lawyers and accountants were privileged on the basis that the accountants were acting as representatives of the client for...
Zein v. The Queen, 91 DTC 5052, [1991] 1 CTC 413 (BCSC)
Arkell J. quoted with approval the statement in In re Modern Film Distributors Ltd. that
"'If the client's files contain copies of documentary...
Roseland Farms Ltd. v. The Queen, 90 DTC 6512, [1990] 2 CTC 348 (FCTD)
The president of a company, whose shareholders were non-resident individuals, was not entitled to claim solicitor-client privilege in respect of...
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Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Rules - Rule 455 [Discovery] | 71 |
Baron v. The Queen, 91 DTC 5055 (FCA)
Reed J. indicated that even if she accepted the submission of counsel that the law of Quebec provided for an accountant-client privilege in the...
Heath v. The Queen, 90 DTC 6069 (BCSC)
Photocopies of relevant trust ledgers and cancelled trust account cheques relating to a sale by one of the clients of a law firm, were accounting...
MNR v. Canadian Bio-Mass Research Inc., 89 DTC 5123, [1989] 1 CTC 289 (FCTD)
A prima facie case, based on reasonable inferences from documentary evidence, as to fraud, which fell short of proof beyond a reasonable doubt was...
Visser v. MNR, 89 DTC 5172, [1989] 1 CTC 192 (P.E.I.S.C.)
A voluntary disclosure by the taxpayer constituted a waiver of privilege with respect to his communications with his solicitor.
Mutual Life Assurance Co. of Canada v. Dep. A.G. of Canada, 88 DTC 6511 (S.C.O.)
Privileged documents included communications with respect to legal advice between employees of the American subsidiary of the taxpayer, and...
Re Cox, 88 DTC 6494, [1988] 2 CTC 365 (BCSC)
Trust account records of a law partnership were privileged because they were records of the client rather than of the solicitor, and because the...
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Tax Topics - General Concepts - Stare Decisis | 29 |
In re Playfair Developments Ltd., 85 DTC 5155, [1985] 1 CTC 302 (S.C.O.)
Since the Deputy Minister already had available all the accounting information as to transactions in the solicitors' accounts, instructions given...
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Tax Topics - Income Tax Act - Section 232 - Subsection 232(5) | 41 |
Dep. Min. of Rev. of Quebec v. Fava., [1984] CTC 584 (Que. C.A.)
The primary purpose of an audit report was to enable the Minister to determine whether to reassess tax on the taxpayer's income rather than to...
Mutual Life Insurance Co. of Canada v. Dep. A.G. of Canada, 84 DTC 6177, [1984] CTC 155 (Ont HC)
A statement of account sent by a lawyer to his client is not "an accounting record of a lawyer".
A memorandum that advised as to the impact of...
Crown Zellerback Canada Ltd. v. Dep. A.-G. (Canada), 82 DTC 6116, [1982] CTC 121 (BCSC)
"There is no distinction, for the purpose of a claim to legal professional privilege, between lawyers in private practice and salaried legal...
In re Cotrono, 82 DTC 6068, [1982] CTC 67 (FCTD)
A prima facie case of fraud by the applicant was made out where the evidence established inter alia that a company owned by the applicant, which...
In re Romeo's Place Victoria Ltd., 81 DTC 5295, [1981] CTC 380 (FCTD)
Trust account records are accounting records of a lawyer, and thus are excluded by S.232(1)(e) from the privilege where it is the client, not the...
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Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Rules - Rule 332(1) | 73 | |
Tax Topics - Income Tax Act - Section 232 - Subsection 232(5) | 81 |
In re Hoyle Industries Ltd., 80 DTC 6363, [1980] CTC 501 (FCTD)
Although copies of non-privileged documents generally are themselves not privileged, where disclosure of a collection of copies might afford a...
Edmonds v. Dept. A.G. (Canada), 80 DTC 6201, [1980] CTC 192 (QSC)
In order for the privilege to be displaced on the ground of fraud, some definite charge or allegation of fraud must be made.
Herman v. Dep. A.G. of Canada, 79 DTC 5372 (Ont CA)
Lacourciere, J.A. stated "that the loss of privilege attendant upon the involuntary, in the sense of inadvertent, disclosure of a document, which...
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Tax Topics - Income Tax Act - Section 232 - Subsection 232(5) | 56 |
Medicine Hat Greenhouse Ltd. and German v. R., [1980] CTC 114 (Alta. C.A.)
A report prepared by a Special Investigations officer was intended, in part, to assist Justice lawyers in prosecuting the appellant, and therefore...
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Tax Topics - General Concepts - Abuse of Process | delay in initiating a prosecution | 65 |
Tax Topics - Income Tax Act - Section 244 - Subsection 244(4) | 65 |
Susan Hosiery Ltd. v. The Queen, [1969] 2 Ex CR 27, 69 DTC 5278, [1969] CTC 353
After recognizing that, in practice, smaller corporations do engage accountants to act for them in such matters, President Jackett concluded that...
Rolka v. MNR, 62 DTC 1394, [1962] CTC 637 (Ex Ct)
Privilege was lost with respect to documents which came into the hands of the Minister's representative by the voluntary act of the taxpayer's...
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Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | 173 | |
Tax Topics - Income Tax Act - Section 256 - Subsection 256(5.1) | 49 |
See Also
Coopers Park Real Estate Development Corporation v. The King, 2024 TCC 122
The engagement letter between inter alia the taxpayer and other clients (the "Concord Parties"), a law firm that was to provide tax advice to the...
Gaudreau v. The King, 2023 CCI 115
The taxpayer was assessed under s. 84(2) regarding his sale of his interest in an insurance company (RBP) that was structured as a hybrid sale...
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Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 82 - Subsection 82(1) | tax-planning memo of purchaser’s accountant was relevant to the s. 84(2) assessment of the vendor | 250 |
632738 Alberta Ltd. v. The King, 2023 TCC 117
The appellant was assessed under s. 103(1). A representative of the appellant (Mr. Thompson, who wholly-owned it) refused to answer questions...
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Tax Topics - General Concepts - Purpose/Intention | the taxpayer’s sole shareholder could field the queries as to the purpose of the taxpayer, which might equate to the reason for the transaction | 255 |
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 96 - Subsection 96(1) | claim of privilege on discovery could have Rule 96(1) consequences | 250 |
Commissioner of Taxation v PricewaterhouseCoopers , [2022] FCA 278
The Commissioner of Taxation issued notices to produce documents under s 353-10 of Sch 1 to the Taxation Administration Act 1953 (Cth) to (a)...
The Civil Aviation Authority v Jet2.Com Ltd, R. (on the Application of), [2020] EWCA Civ 35
The respondent (Jet2) issued judicial review proceedings challenging the Civil Aviation Authority’s decision to publish a press release that was...
R. v. Morris, 2019 QCCQ 7635
The defendant, who faced tax evasion charges, sought disclosure of a legal opinion that had been prepared by a notary working within the ARQ and...
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Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 7 | prosecution required to provide search engine for electronic file disclosure | 331 |
Glencore International AG v Commissioner of Taxation, [2019] HCA 26
The plaintiff Glencore companies sought an injunction restraining the Australian Taxation Office from making any use of the “Glencore documents"...
Kyard Capital 2007 Inc. v. Agence du revenu du Québec, 2019 QCCQ 1617
The individual taxpayer (“Fontaine”), who was the president and majority shareholder of a corporation (“Kyard”), was assessed under the...
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Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | payment of professional dues was benefit | 152 |
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | no shareholder benefit in paying legal fees of individual shareholder defending against suit (that threatened corporation's business) brought by ex-spouse | 267 |
Hart v Commissioner of Taxation (No 3), [2017] FCA 571 (Federal Court of Australia)
An argument of the taxpayer, in another proceeding, that he was not subject to the application of the Australian general anti-avoidance rule, was...
Canadian Imperial Bank of Commerce v. The Queen, 2015 DTC 1235 [at 1551], 2015 TCC 280
Issues in the appeal of the taxpayer (“CIBC”) respecting whether it could deduct a payment of Cdn.$2.9 billion made to settle actions against...
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Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 82 - Subsection 82(2) | scope of discovery and of settlement privilege | 551 |
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 84 | metadata insufficient description for non-email documents | 190 |
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 95 - Subsection 95(1) | other law suits not potentially relevant comparators | 178 |
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 86 - Subsection 86(1) | no extensive discovery of auditor without following Rule 86 | 164 |
Superior Plus Corp. v. The Queen, 2015 DTC 1124 [at 765], 2015 TCC 132, aff'd 2015 FCA 241
The Crown sought to have tax memos provided to the taxpayer by its law firm (Macleod Dixon) produced, on the basis that there had been production...
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Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | Minister compelled to disclose GAAR Committee and ATP memoranda and minutes, and correspondence with Finance, as they were relevant to the alleged policy abuse | 477 |
Zeldap Corporation v. The Queen, 2015 DTC 1108 [at 636], 2015 TCC 78
The appellant's book of documents referred to prior meetings relating to the reassessments in issue. The Minister applied under s. 116(2) of the...
Cameco Corporation v. The Queen, 2014 TCC 45
A the taxpayer's List of Documents in discovery contained a list of documents that were redacted on the basis of solicitor-client privilege. Rip...
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Tax Topics - General Concepts - Evidence | proportionality principle | 202 |
Tax Topics - Income Tax Act - Section 169 - Subsection 169(1) | appeals from superceded reassessments were nullities | 56 |
Imperial Tobacco Canada Limited v. The Queen, 2013 TCC 144
The taxpayer claimed privilege in respect of communications between the appellant, two affiliates in Australia and Italy, their UK parent, and...
R. (Prudential plc & Anor) v. Special Commissioner of Income Tax & Anor, [2013] 2 All ER 309, [2013] UKSC 1
In dealing with a claim of privilege asserted with respect to tax advice provided by an accounting firm on a tax shelter transaction, Lord...
506913 N.B. Ltd v. The Queen, 2012 TCC 210
The Minister requested an order prohibiting the taxpayer from using documents containing legal advice from the Department of Justice to CRA which...
SoftSim Technologies Inc. v. The Queen, 2012 DTC 1187 [at 3473], 2012 TCC 181
The taxpayers' former counsel had reached a settlement agreement with the Minister, which the taxpayers argued had not been authorized by them. ...
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Tax Topics - General Concepts - Agency | consent of counsel binding | 104 |
Tax Topics - General Concepts - Onus | 79 | |
Tax Topics - Income Tax Act - Section 169 | 116 | |
Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) | 50 |
R (Ford) v. Financial Services Authority, [2012] 1 All ER 1238, [2011] EWHC 2583 (QBD)
The U.K.'s Financial Services Authority ("FSA") commenced an investigation into the claimant corporation ("Keydata") in respect of a possible ...
Richard A. Kanan Corporation v. The Queen, 2011 DTC 1168 [at 928], 2011 TCC 211 (Informal Procedure)
The Minister disallowed the taxpayer's deduction of certain legal expenses. The only documentary evidence provided by the taxpayer as to the...
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Tax Topics - General Concepts - Onus | 299 |
M.N.R. v. Newport Pacific Financial Group SA, 2010 DTC 5160 [at 7276], 2010 ABQB 568
The taxpayers failed to establish privilege for records that disclosed the beneficiaries of a trust, which the Minister seized from a trustee...
Copthorne Holdings Ltd. v. The Queen, 2005 DTC 1133, 2005 TCC 491
Although communications among various law firms were privileged, documents exchanged between the taxpayer's Canadian solicitors and third party...
Tower v. MNR, 2002 DTC 7315 (FCTD)
No privilege was available with respect to a request by the CCRA pursuant to s. 231.2(1) with respect to documents in the possession of an...
Sumitomo Corp. v. Credit Lyonnais Rouse Ltd., [2002] 4 All ER 68 (CA)
Translations from Japanese unprivileged documents that were commissioned by the company's lawyer were not themselves privileged.
Bowne v. Person (2000), 185 DLR (4th) 335 (Man. CA)
The plaintiff waived solicitor-client privilege so that her solicitor could testify in her defence respecting criminal charges for defrauding...
Verney v. Great-West Life Insurance Co. (1998), 40 OR (3d) 249 (DC)
The defendant insurance company sought disclosure of anything in the files of the plaintiff's solicitor respecting why the plaintiff had settled...
Balabel v. Air India, [1988] 2 WLR 1036 (C.A.)
Whether "documents are privileged or not must depend on whether they are part of that necessary exchange of information of which the object is the...
Rogers v. Bank of Montreal, [1985] 4 WWR 508 (BCCA)
A party voluntarily waives the protection of solicitor-client privilege when it voluntarily injects into a suit an affirmative defence that makes...
Descôteaux et al. v. Mierzwinski, [1982] 1 S.C.R. 860, 141 DLR (3d) 590.
Although the right to confidentiality accorded by solicitor-client privilege first took the form of a rule of evidence, it is now recognized as...
O'Reilly v. Commissioners of the State Bank of Victoria, 82 A.TC 4671 (HC)
Legal professional privilege may be claimed only in a judicial or quasi-judicial proceeding and is not available in an administrative inquiry such...
Administrative Policy
27 November 2018 CTF Roundtable Q. 11, 2018-0779971C6 - Record Retention Policy Guideline
In the context of responding to a question on what is CRA’s approach to requesting taxpayer records, particularly a taxpayer’s analysis of its...
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Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) | in some circumstances CRA considers that it can require a taxpayer to disclose its uncertain tax positions | 205 |
87 C.R. - Q.40
Only correspondence pertaining to communication in professional confidence between a lawyer (both in-house and external) and a taxpayer client is...
84 C.R. - Q.90
Solicitor-client privilege extends to copies of correspondence in the hands of the taxpayer or his accounting representative.
84 C.R. - Q.91
The privilege (as recognized in Descoteaux) is not just a rule of evidence, and also applies for investigative purposes.
Articles
Élisabeth Robichaud, Marie-Emmanuelle Vaillancourt, "An Avoidable Threat to the Protection of Solicitor-Client Privilege", Perspectives on Tax Law & Policy, Vol. 4, No. 3, September 2023, p. 11
- Chambre des notaires found that a limitation imposed on solicitor-client privilege (SCP) that was “not absolutely necessary to achieve the...
Locations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 237.4 - Subsection 237.4(18) | 345 |
Steve Suarez, "FCA To Hear Atlas Tube Appeal", Canadian Tax Highlights, Vol. 27, No. 12, December 2019, p. 2
No requirement that legal advice be the document’s dominant purpose (p. 3)
[ Atlas Tube, FC] stated that privilege applies to a document that is...
Mark Tonkovich, "A Primer on Solicitor-client Privilege and Third-party Disclosure", Tax Litigation, Volume XIX, No. 1, 2013, p. 1141.
Integral 3rd-party assistance
Jurisprudence also recognizes a more curious exception to the waiver rule: communications with a third party where...
Maria Italia, "Taxpayer Privilege in Australia, New Zealand, the United Kingdom, and the United States", Journal of International Taxation, August 2013, p. 47
Reasons for Crime/fraud exception to privilege (p.54)
There are two main reasons for denying privilege to communications where the client's...
Robert Kopstein, Rebecca Levi, "When Should the Courts Allow Reassessments Beyond the Limitation Period", Canadian Tax Journal, (2010) Vol. 58, No. 3, 475-527
In the course of an extensive criticism and review of s. 152(4)(a)(i), the authors stated (at pp. 521-22):
A related issue arises where the CRA...
Locations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) | 1065 |
Andrew W. Kingissepp, Sanjana Bikatta, "Solicitor-Client and Litigation Privilege-Current Canadian Issues", Journal of International Taxation, Vol. 19, No. 9, September 2008, p. 42.
Matthew Williams, "Three Rivers District Council (U.K.): Restricting the Scope of Legal Advice Privilege", Tax Litigation, Vol. XII, No. 1, 2004, p. 735.
Kent Roach, Edward Iacobucci, "Multidisciplinary Practices and Partnerships: Prospects, Problems and Policy Options", Canadian Bar Review, Vol. 79, No. 1, February 2000, p. 1.
Gloria Geddes, "The Fragile Privilege: Establish and Safeguarding Solicitor-Client Privilege", 1999 Canadian Tax Journal, Vol., 47, No. 4, p. 799: Includes discussion of the risks of the loss of the privilege in a multi disciplinary partnership.
G.D. Watson, F. Lau, "Solicitor-Client Privilege and Litigation Privilege in a Civil Litigation", Canadian Bar Review, Vol. 77, September - December 1998, p. 315.
Joel A. Nitikman, "Accountant's Privilege - Getting Closer to the Holy Grail?", Tax Litigation , Vol. VI, No. 3, 1998, p. 382.
J. Douglas Wilson, "Privilege in Experts' Working Papers", Canadian Bar Review , Vol. 76, September-December 1997, p. 346.
Laidlaw, "Solicitor-Client Privilege: To Disclose or not to Disclose Remains the Question, Even after Death", Estates and Trusts Journal , Vol. 15, No. 1, September 1995, p. 56.
McMechan, "Privileged Information", CA Magazine , March 1995, p. 46.
Watson, "Next Case, Please: Case-by-Case Privilege Offers Some Hope for Non-Lawyer Advisers", Canadian Current Tax , November 1993, p. P23.
Nathanson, "The Fairness Package, the Long Reach of Section 160, and Solicitor-Client Privilege", 1991 Conference Report , c. 49.
Kroft, "Disclosure to and by Revenue Canada", 1991 British Columbia Tax Conference, Volume 1
Locations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 231.2 | 0 | |
Tax Topics - Income Tax Act - Section 241 - Subsection 241(1) | 0 |