Supreme Court Of Canada To Decide If A Lawyer Subject To Enforcement Proceedings Can Claim Solicitor-Client Privilege

The Supreme Court of Canada recently granted leave to appeal in Minister of National Revenue v Duncan Thompson, 2013 FCA 197, which touches on the issue of whether a lawyer subject to enforcement proceedings can claim solicitor-client privilege over his accounts receivable.

Thompson was a lawyer, and the subject of enforcement proceedings pursuant to the Income Tax Act. The CRA issued a Requirement seeking information and documents pertaining Thompson's income and expenses, and assets and liabilities, including a current accounts receivable listing. Thompson provided some, but not all, of the information set out in the Requirement. In particular, he had provided no details regarding his...