The respondent ("Jakabfy") was a lawyer who received a Request from the Minister for information relating to his clients' sale of a property. Claiming solicitor-client privilege pursuant to his clients' instructions, he refused to disclose the documents without a court order. Zinn J found that the documents in question did not relate to legal advice and therefore granted the Minister's requested order, but agreed with Jakabfy that he should not have costs awarded against him.
In the course of his reasons, Zinn J stated:
Counsel for the Minister ... brought to our attention the decision of the Québec Superiour Court in Chambre des notaires du Québec c. Canada (Precureur général), 2010 QCCS 4215, [2010 JQ 8868] which held that sections 231.2 and 231.7 and the definition of "solicitor-client privilege" in subsection 232(1) of the Income Tax Act were contrary to sections 7 and 8 of the Canadian Charter of Rights and Freedoms and are of no force and effect as against Quebec notaries and lawyers with respect to documents and information protected by "professional secrecy." That decision is under appeal.
This Court declines to follow that decision for three reasons. First, a decision of the Québec Superior Court is not binding on this Court. Second, the decision appears to rely heavily on the professional obligations of notaries and lawyers set out in their respective Codes of Professional Conduct, which is not applicable to the Respondent. Third, and most importantly, there is no "professional secrecy" or privilege attaching to the requested documents and information in Ontario jurisprudence.