Dr. Mike Orth Inc. v. Canada, 2014 DTC 6685, 2014 FCA 34 -- summary under Solicitor-Client Privilege

By services, 28 November, 2015

In affirming the Minister's disallowance of the deduction by the taxpayers of legal fees, Sharlow JA noted (at para. 12) their argument that "they could not disclose more particulars of their legal expenses without waiving...privilege," and stated (at para. 13):

[N]either the Minister nor the Court is obliged to determine a factual dispute in the taxpayer's favour merely because the taxpayer asserts and refuses to waive a claim of solicitor and client privilege with respect to evidence that could resolve the dispute.

Topics and taglines
Topic
General Concepts - Solicitor-Client Privilege
Tagline
privilege does not change requirement to demonstrate legal fee deductibility
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336789
Extra import data
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