| Citation: |
Taxpro Professional Corporation v. Canada (National Revenue), 2011 FC 224, [2011] 2 F.C.R. D-6 |
T-88-09 |
Practice
Privilege
Application for order setting aside respondent’s requirement to provide information, documents relating to applicant’s client, Canadian corporate taxpayer—Respondent’s requirement issued pursuant to Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, ss. 231.2(1)(a),(b)—Applicant, lawyer, professional corporation, claiming information, documents sought by respondent covered by solicitor-client privilege—Pursuant to Act, ss. 231.2(a),(b), respondent may require that any person provide any information or document for any purpose relating to administration or enforcement of Act—Act, s. 232(1) defining “solicitor-client privilege”—Privilege one of few nearly absolute class privileges recognized at common law—Recognized as right protected by Canadian Charter of Rights and Freedoms, being Part I of the Constitution Act, 1982, Schedule B, Canada Act 1982, 1982, c. 11 (U.K.) [R.S.C., 1985, Appendix II, No. 44], ss. 7, 8—Distinction must be recognized between lawyer’s ethical duty to keep matters concerning client confidential, concept of solicitor-client privilege—Solicitor-client privilege not applying if privilege waived or if exceptions applying—Act, s. 231.2(1) providing statutory clarification of limitation regarding lawyer’s records—Distinction must be made between facts, communications—In present case, determination as to whether documents at issue constituting communication or statement of fact made—Confidentiality attaching to all communications within framework of solicitor-client relationships as soon as client taking first steps—Application allowed in part.
Taxpro Professional Corporation v. Canada (National Revenue) (T-88-09, 2011 FC 224, Mandamin J., judgment dated February 24, 2011, 21 pp.)