In finding that an email from an individual at a financial planning firm to an accountant was protected by solicitor-client privilege, Bocock J stated (at para. 15):
While the accurate description or title of the document does not, unlike the above memoranda perhaps, explicitly disclose the integrated legal advice proffered by counsel to clients concerning a factual scenario, the document elementally contains protected confidential legal advice which is the subject of properly claimed solicitor/client privilege. This was easily identified by the Court after review, despite its delivery to an intermediately retained professional. The use of an accountant as a representative in the course of obtaining legal advice or legal assistance for a client does not nullify otherwise privileged communications: Imperial Tobacco at para 71, citing Susan Hosiery … . Such is the case with this document.
After having canvassed the law of solicitor-client privilege, he also found that two reporting memoranda of a tax law firm (Felesky Flynn) to the taxpayers or their accountant were also protected by privilege.