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ARTICLE · 23 FEBRUARY 2005

Solicitor-Client Privilege and Tax Advice – Recent Cases

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Several recent Canadian cases have dealt with the issue of whether documents and other information and communications involving tax advisers are privileged. This article surveys some of these recent cases.

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This article originally appeared in the August 13th issue of The Lawyers Weekly.

Several recent Canadian cases have dealt with the issue of whether documents and other information and communications involving tax advisers are privileged. This article surveys some of these recent cases.

Belgravia Investments Limited

In Belgravia Investments Limited v. Her Majesty the Queen, the CRA sought a number of documents from various taxpayers who had invested or were otherwise involved in an alleged tax shelter. The taxpayers applied to the Federal Court of Canada for a determination of solicitor-client privilege in relation to a large number of disputed documents.

In the course of his analysis, Justice Heneghan summarized various principles relevant to the determination of solicitor-client privilege. For example:

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