Canada vs Thompson: JUDGMENT
Case Information
- Court: Supreme Court of Canada
- Case No: 35590
- Applicant: Minister of National Revenue
- Defendant: Duncan Thompson
- Judgment Date: June 3, 2016
In Canada (National Revenue) v. Thompson, the Supreme Court of Canada evaluated the boundary between solicitor-client privilege and the statutory obligations imposed on lawyers under the Income TaxIncome Tax is a direct levy imposed by governments on the income generated by individuals, corporations, and other entities within a specific jurisdiction. It serves as a major source of revenue for governments and funds various public expenditures, such as infrastructure projects, healthcare, education, national security, and welfare programs. The tax is generally calculated as a percentage of the taxable... Act (ITA). The case arose when the Canada Revenue Agency (CRA) demanded that Duncan Thompson, a lawyer, disclose information related to his client accounts for tax auditing purposes. The CRA issued the demand based on provisions within the ITA that grant the agency the power to access relevant documentation to verify tax complianceTax Compliance refers to the adherence of individuals and businesses to the tax laws and regulations of a specific jurisdiction. It encompasses the timely and accurate filing of tax returns, the payment of tax liabilities, and ensuring that all tax-related obligations are met as stipulated by legislation. Compliance involves more than just submitting tax forms; it includes maintaining accurate financial.... Thompson complied partially, but he withheld client-specific information, invoking solicitor-client privilege to protect client identities and related details in his accounting records.