Mutual Life Insurance Co. of Canada v. Dep. A.G. of Canada, 84 DTC 6177, [1984] CTC 155 (Ont HC) -- summary under Solicitor-Client Privilege

By services, 28 November, 2015

A statement of account sent by a lawyer to his client is not "an accounting record of a lawyer".

A memorandum that advised as to the impact of income tax laws that was prepared jointly by an accounting firm and a law firm was protected by solicitor-client privilege since the law firm had accepted responsibility for this advice. Also protected was a legal memorandum which originally had been prepared by a law firm for a third party, but which later was sent to in-house counsel of the taxpayer (probably without the knowledge of the preparing law firm) for his comments.

d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336743
Extra import data
{
"field_legacy_header": "<strong><em>Mutual Life Insurance Co. of Canada v. Dep. A.G. of Canada</em></strong>, 84 DTC 6177, [1984] CTC 155 (Ont HC)",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}