A the taxpayer's List of Documents in discovery contained a list of documents that were redacted on the basis of solicitor-client privilege. Rip CJ found that, given that the schedule made no indication why solicitor-client privilege was being claimed, and that many of the documents were not composed by or for a lawyer, the taxpayer had not discharged the necessary onus to claim privilege. He ordered the taxpayer to review its redactions and to disclose the basis upon which privilege was claimed.
Rip CJ also noted with approval the principle in Imperial Tobacco that "communications between employees of a company that include legal advice provided by the corporation's lawyer will be considered privileged."