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Mondial | Publication | June 2016
On June 3, 2016, the Supreme Court of Canada (the “SCC”) rendered two decisions that affirmed the paramountcy of solicitor-client privilege: Canada (A.G.) v. Chambre des notaires du Québec (2016 SCC 20) and Canada (National Revenue) v. Thompson (2016 SCC 21).
These decisions remind us that:
These decisions relate to “requirements” issued by the CRA. The Income Tax Act (Canada) (the “Act”) enables the Minister to demand, by way of requirements, information or documents for any purpose related to the administration or enforcement of the Act. The Minister may also apply to the court for a compliance order. Failure to comply with the Minister’s demands could result in fines or imprisonment. The recipient of a requirement may raise solicitor-client privilege as a defence, but the definition of “solicitor-client privilege” in the Act excludes from protection the accounting records of a lawyer.
In Chambre des notaires, the SCC found that the application of the requirement scheme to notaries (in Québec) and lawyers and the exclusion of accounting records from the definition of “solicitor-client privilege” were unconstitutional based on s. 8 of the Charter. The constitutional challenge arose out of numerous requirements issued by the CRA to notaries and lawyers to obtain information about their clients. The notaries were concerned about protecting their clients’ right to professional secrecy (the civil law equivalent of solicitor-client privilege).
The following key points arise from the SCC’s decision:
In Thompson, Mr. Thompson was a lawyer facing collection action by the CRA. The CRA requested that Mr. Thompson produce details of his accounts receivable. Mr. Thompson claimed solicitor-client privilege over these records. The SCC was asked to determine whether the definition of “solicitor-client privilege” in the Act negated privilege over a lawyer’s accounting records. The SCC determined that the definition of “solicitor-client privilege” in the Act clearly and unambiguously excluded accounting records from its protection; however, since the SCC had declared that portion of the definition unconstitutional in the Chambre des notaires case discussed above, Mr. Thompson was not required to produce his accounting records.
In summary, the SCC delivered a strong message that the protections offered by solicitor-client privilege can only be interfered with when absolutely necessary. Although the SCC acknowledged the value of the requirement scheme in enabling the Minister to administer and enforce the Canadian tax system, this administrative power remains secondary to solicitor-client privilege as a principle of fundamental justice.
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