Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 07 OCTOBER 2024

Tax Practice Reminder – There Is No Accountant-client Privilege

Miller Thomson
Miller Thomson
Contributor

Miller Thomson

Miller Thomson LLP ("Miller Thomson") is a national business law firm with approximately 500...

View firm profile
Explore more from Miller Thomson

In an important decision (Coopers Park Real Estate Development Corporation v. HMK, 2024 TCC 122) released in September 2024, the Tax Court of Canada ordered the production of an accountant's client related documents and (for the most part) dismissed a claim of solicitor-client privilege made by a taxpayer.

CanadaTax
Molly Luu
Molly Luu
Author LinkedIn connections

In an important decision (Coopers Park Real Estate Development Corporation v. HMK, 2024 TCC 122) released in September 2024, the Tax Court of Canada ordered the production of an accountant's client related documents and (for the most part) dismissed a claim of solicitor-client privilege made by a taxpayer.

The decision is another stark reminder that tax strategy and planning documents are difficult to protect from disclosure in tax controversy. An accountant is almost always the lynchpin to tax planning and tax preparation. Since an accounting firm is uniquely positioned and holds all important financial and tax information, an order to produce accountant's files is a real and substantial obstacle in tax planning.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

View source

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

Advance Income Tax Ruling Requests For “major Investments” In Canada To Take Priority

The Canada Revenue Agency has announced a new policy to prioritize advance income tax ruling requests for investments of $1 billion or more in Canada. This initiative aims to provide greater tax certainty and reduce risks for major investors, potentially accelerating large-scale project development and strengthening Canada's economic competitiveness. However, questions remain about implementation timelines and potential impacts on smaller ruling requests.
CanadaTax
Gowling WLG
Gowling WLG
Article

Understanding Canada’s new "Productivity Mega Deduction": Broad-based, immediate, and permanent expensing

Canada's new Productivity Mega Deduction promises to slash the marginal effective tax rate on business investment to just 6.4%, positioning the country as the most competitive G7 nation for capital deployment. This permanent tax incentive extends immediate expensing to roughly 65% of capital assets, fundamentally reshaping the economics of investing in Canadian operations across manufacturing, energy, technology, and resource sectors.
CanadaTax
Gowling WLG
Gowling WLG
Article

Quebec’s New Truck Licence Transfer Rules: What Ontario Carriers Need To Do Now

Ontario commercial truck drivers with less than two years of heavy-truck experience must now pass a practical road test administered by Quebec's SAAQ before transferring their licence to operate heavy vehicles in the province. This new requirement follows fatal collisions and an Ontario Auditor General audit that exposed significant gaps in training standards and provider oversight. Carriers operating across the border need to factor these requirements into workforce planning, recruitment timelines, and dis
CanadaTransport
Miller Thomson
Miller Thomson
Article

Canadian Income Tax Source Deductions And Payroll Taxes: What Every Foreign Employer Needs To Know

Foreign companies hiring Canadian employees or allowing remote work from Canada face immediate payroll obligations that begin the moment employment duties are performed on Canadian soil. Understanding income tax source deductions, CPP and EI premiums, provincial payroll taxes, and director liability rules is essential for compliance, regardless of whether the employer maintains a physical Canadian presence.
CanadaTax
Miller Thomson
Miller Thomson
Article

Quebec’s Bill 24: New Consent Requirements For AI Generated Advertising And The Legal Risks Business Cannot Afford To Ignore

Quebec's new Bill 24 prohibits businesses from using a person's identity or image in consumer advertising without consent, creating significant compliance obligations for companies using AI-generated content, synthetic voices, and digitally altered spokespersons. The legislation introduces broad enforcement powers and extends liability beyond content creators to platforms that distribute or facilitate unauthorized representations.
CanadaConsumer Protection
Miller Thomson
Miller Thomson
Article

Could The Old Ontario Construction Lien Act Still Apply To Your Project? The Court Of Appeal Weighs In

A 2026 Ontario Court of Appeal decision reveals that construction contracts signed years after legislative reforms may still be governed by the old Construction Lien Act if the procurement process began before July 1, 2018. The ruling demonstrates how early project proposals and negotiations can determine which statutory regime applies, regardless of when the final contract was executed or where the project was ultimately built.
CanadaReal Estate and Construction
Miller Thomson
Miller Thomson