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 Tax 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 compliance. Thompson complied partially, but he withheld client-specific information, invoking solicitor-client privilege to protect client identities and related details in his accounting records.

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File Type: pdf
File Size: 232 KB
Countries: Canada
Tags: Client Attorney Privilege, International Tax, Privacy, Solicitor Client Privilege, Tax Compliance, Tax Law, Tax Risk, Tax Risk Management