The Crown sought to have tax memos provided to the taxpayer by its law firm (Macleod Dixon) produced, on the basis that there had been production of a memo from Macleod Dixon that advised that the publicly traded debt of an income fund could be assumed by the corporation into which it effectively was converted under a "SIFT conversion" transaction without triggering its early redemption. In finding that there thereby was no implied waiver of privilege for the tax memos, Hogan J stated (at paras. 44, 46)
[P]rivilege can be waived by a party for a limited purpose. If the waiver results in unfairness or inconsistency, the Court can order production of related privileged information.
… I am satisfied that the disclosure of the Macleod Dixon Memorandum does not bring the tax advice received by the Appellant into issue.