ARTICLE · 13 JUNE 2016

Solicitor-Client Privilege Vs The Canada Revenue Agency: The SCC Speaks

Stewart McKelvey

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Canada (Attorney General) v Chambre des notaires du Québec, 2016 SCC 20 and Canada (National Revenue) v Thompson, 2016 SCC 21 are companion decisions on solicitor-client privilege...

CanadaTax

Jennifer Taylor

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"...firms of notaries or lawyers...must not be turned into archives for the tax authorities"¹

So says the Supreme Court of Canada in one of two highly anticipated decisions on solicitor-client privilege, offering lawyers fresh guidance on their ethical obligations – particularly when the Canada Revenue Agency comes calling.

Canada (Attorney General) v Chambre des notaires du Québec, 2016 SCC 20 and Canada (National Revenue) v Thompson, 2016 SCC 21 are companion decisions on solicitor-client privilege, in the context of CRA requests for information under the Income Tax Act ["ITA"]. When read together, they confirm three important points about solicitor-client privilege:

The privilege is "as close to absolute as possible" (Chambre at para 28).

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