In two decisions rendered today, the SCC upheld solicitor-client privilege. The CBA intervened in both cases to protect a fundamental and civil legal right that is essential to the effective operation of the legal system.
In MNR v. Thompson and AGC v. Chambres des notaires du Québec, the fundamental question before the SCC is whether the Income Tax Act can require lawyers to disclose their clients’ privileged information without their consent when they are under audit or during tax collection action against the lawyer. The former was a matter of statutory interpretation and the latter one of constitutional law.
Minister of National Revenue v. Thompson
In this case, the SCCconsidered whether lawyers’ accounting records are excluded from the definition of “solicitor-client privilege” in the Income Tax Act, even if those records would otherwise be privileged at common law.
CBA pro bono counsel Mahmud Jamal, Pooja Samtani and David Rankin of Osler appeared on our behalf.
Read our factum.
Read the SCC decision.
Attorney General of Canada v. Chambres des notaires du Québec
In this case, the SCC considered whether s. 232(1) of the Income Tax Act (and related compliance provisions) contravene s. 8 of the Charter in that it fails to adequately safeguard the professional secrecy of legal advisers (akin to solicitor-client privilege in Quebec).
CBA pro bono counsel Mahmud Jamal, Alexandre Fallon and W. David Rankin of Osler appeared on our behalf.
Read our Factum.
Read the SCC’s decision.