Digests

Decision Information

Decision Content

PRACTICE

Privilege

Application for compliance order under Excise Tax Act, R.S.C., 1985, c. E‑15, s. 289.1—Respondent lawyer refusing to provide documents, information as would require breach of governing Law Society's Code of Conduct—S. 293(1) defining "solicitor‑client privilege"—Information, documents clearly not subject to solicitor‑client privilege—Law Society of British Columbia seeking direction requiring Minister to name taxpayer as respondent to application pursuant to Federal Courts Rules, SOR/98‑106, r. 303; requiring sealing of documents and their submission to Court—Professional Conduct Handbook of Law Society of British Columbia not engaged as only requiring lawyer to claim solicitor‑client privilege where document "is or may be privileged"—M.N.R. v. Norris, [2002] F.C.J. No. 1837 (QL) expressly determining r. 303 not applicable; summary application procedure in Excise Tax Act requiring service only on party from whom information sought.

M.N.R. v. Cornfield (T‑2034‑06, 2007 FC 436, Snider J., order dated 25/4/07, 16 pp.)

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