Since the Deputy Minister already had available all the accounting information as to transactions in the solicitors' accounts, instructions given by solicitors to their firm's accounting department which resulted in the various financial activities which were recorded in the firm's accounts were not "accounting records" and were privileged. Similarly, letters covering the transmission of cheques from client to solicitor were privileged, as was the solicitors' reconciliation of their disposition of certain funds in the trust account.
A note made by a solicitor of information received by him was part of his work product, and privileged.
The privilege respecting a letter containing legal advice was not lost when it was sent to a European financial adviser of the clients in addition to being sent to the clients.
Documents containing information necessary to the preparation of closing documents were privileged.