Gregory v. M.N.R.
T-1423-92
Teitelbaum J.
21/9/92
15 pp.
Applicant, partner in law firm representing partnership, Geddes Contracting Co. Ltd., in connection with acquisition of partnership, Grand Bell Property Ltd. -- Personally served with requirement to provide documents pursuant to Income Tax Act, s. 231.2 -- Claiming solicitor-client privilege -- Whether environmental audit reports, appraisal reports and financial statements obtained by solicitor to give legal advice privileged -- All communications between client and solicitor wherein legal opinion given subject to solicitor-client privilege: Susan Hosiery Ltd. v. Minister of National Revenue, [1969] 2 Ex. C.R. 27 -- Documents, except accounting documents, prepared by third parties, for and on behalf of solicitor subject to privilege only if prepared for purposes of litigation or in contemplation of litigation -- Accounting documents subject to solicitor-client privilege if accountant used as representative of client to obtain legal advice -- Same principle applies when solicitor whose advice sought by client requesting information from accountant to prepare legal opinion -- Environmental Audit Report and Appraisal Report of vacant agricultural land not privileged -- That some information contained in applicant's legal opinion coming from environmental report not sufficient alone to make document privileged -- Financial statements privileged for same reason as accountant's report-Income Tax Act, S.C. 1970-71-72, c. 63, s. 231.2 (as enacted by S.C. 1986, c. 6, s. 121).