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ARTICLE · 19 AUGUST 2016

New Case Law Dealing With CRA Requests For Documents

Miller Thomson
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On June 3, 2016, the Supreme Court of Canada released two important decisions dealing with requests made by the Canada Revenue Agency ("CRA") for information. The cases highlight the fact that when an...

CanadaTax
David Chodikoff
David Chodikoff
Sarah Fitzpatrick
Sarah Fitzpatrick
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On June 3, 2016, the Supreme Court of Canada released two important decisions dealing with requests made by the Canada Revenue Agency ("CRA") for information. The cases highlight the fact that when an individual or an organization receive such a request from CRA, they should consider whether any of the information requested is subject to solicitor-client privilege. If solicitor-client privilege applies, the information should not be produced.

The two decisions are:

1. Canada (Attorney General) v. Chambre des notaires du Québec, 2016 SCC 20; and

2. Canada (National Revenue) v. Thompson, 2016 SCC 21.

Although neither case involved a charity or not-for-profit, the cases are relevant as CRA can send those entities requests for information under the Income Tax Act (Canada) (the "Act").

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