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ARTICLE · 12 JANUARY 2026

When Is An Accountant's Work Privileged In Canada: Protecting Accountants' Work In Tax Matters, Including Litigation

Rotfleisch & Samulovitch P.C.
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The British Columbia Supreme Court decision in Lewis v. WestJet Airlines Ltd. (2025 BCSC 1565) clarifies the circumstances under which accountants' work may be protected by legal privilege.

CanadaTax
David Rotfleisch
David Rotfleisch
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Accountant Privilege: Protecting Accountants' Work in Canadian Tax Matters

The British Columbia Supreme Court decision in Lewis v. WestJet Airlines Ltd. (2025 BCSC 1565) clarifies the circumstances under which accountants' work may be protected by legal privilege. Although the case did not involve tax matters, its principles are highly relevant for taxpayers and professionals navigating document requests or tax disputes in Canada.

Solicitor‑Client Privilege and Accountants

Solicitor-client privilege protects communications between a lawyer and their client, intended to seek or receive legal advice, and kept confidential. While third parties may sometimes be included, this only occurs when they act as an essential part of the lawyer-client relationship, such as an agent facilitating legal advice.

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