"There is no distinction, for the purpose of a claim to legal professional privilege, between lawyers in private practice and salaried legal advisors such as ", in this case, a lawyer who was vice-president, secretary and general counsel of the petitioner.
As to the privilege accorded to communications made for the purpose of pending or contemplated litigation between the taxpayer and Revenue Canada "it [is] clear that litigation may be definitely in prospect prior to any formal legal step such as a reassessment being taken". In this case, the date at which litigation was taken to be in contemplation, was the date of a memorandum showing that active consideration was being given to the income tax implications of the inter-company dealings which later became the subject of a Revenue Canada field audit.