Steve Suarez, "FCA To Hear Atlas Tube Appeal", Canadian Tax Highlights, Vol. 27, No. 12, December 2019, p. 2 -- attach -- Solicitor-Client Privilege
Atlas Steel (on no privilege for tax due diligence reports) could be overturned
Solicitor-Client Privilege
Glencore International AG v Commissioner of Taxation, [2019] HCA 26 -- attach -- Solicitor-Client Privilege
Australian Taxation Office was entitled to use privileged documents included in the Paradise Papers leak
Kyard Capital 2007 Inc. v. Agence du revenu du Québec, 2019 QCCQ 1617 -- attach -- Solicitor-Client Privilege
unnecessary to waive privilege in order to substantiate the nature of legal services provided
27 November 2018 CTF Roundtable Q. 11, 2018-0779971C6 - Record Retention Policy Guideline -- attach -- Solicitor-Client Privilege
solicitor-client privilege does not extend to list of uncertain tax positions
Canada (National Revenue) v. Atlas Tube Canada ULC, 2018 FC 1086 -- attach -- Solicitor-Client Privilege
predominant purpose of due diligence report was to aid a business decision
Iggillis Holdings Inc. v. Canada (National Revenue), 2018 FCA 51 -- attach -- Solicitor-Client Privilege
privilege is not lost when a tax opinion is shared with a party with a “sufficient common interest in the same transactions”
Hart v Commissioner of Taxation (No 3), [2017] FCA 571 (Federal Court of Australia) -- attach -- Solicitor-Client Privilege
privilege lost when précis of legal opinion provided to Commissioner
Canada (National Revenue) v. Revcon Oilfield Constructors Incorporated, 2015 FC 524, aff'd 2017 FCA 22 -- attach -- Solicitor-Client Privilege
name of tax counsel, shorthand tax language used, not privileged
Iggillis Holdings Inc. v. Canada (National Revenue), 2016 FC 1352, rev'd 2018 FCA 51 -- attach -- Solicitor-Client Privilege
no common-interest privilege exception to the loss of solicitor-client privilege in providing a legal opinion to another firm
Canada (National Revenue) v. Thompson, 2016 SCC 21, [2016] 1 SCR 381 -- attach -- Solicitor-Client Privilege
exclusion for accounting records was invalid even where CRA demands related to enforcement action against the lawyer
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