Archean Energy Ltd., Applicant v. Minister of National Revenue, Respondent, 98 DTC 6456, [1998] 1 CTC 398 (Alta. Q.B.) -- summary under Solicitor-Client Privilege

On the basis that a group of companies shared a law firm for tax advice purposes and so had a common interest in privilege claims raised by one company within the group, McMahon J. found that a claim for privilege could not be defeated on the basis that the claim for privilege was being raised by the wrong company.