https://scc-csc.lexum.com/scc-csc/scc-l-csc-a/en/item/17322/index.do
Minister of National Revenue v. Iggillis Holdings Inc. et al., (October 25, 2018 – 2018 SCC File 38103, Abella, Gascon, Brown JJ.S.C.C.).
Précis: The Supreme Court of Canada has declined to grant leave to appeal the decision of the Federal Court of Appeal in Iggillis Holdinds Inc. v. Canada (National Revenue), 2018 FCA 51, which upheld a claim of Advisory Common Interest Privilege, reversing a decision of the Federal Court.
Decision: As is customary, there were no reasons given by the Supreme Court on this leave application. That means that Advisory Common Interest Privilege is now settled law in Canada, at least in the federal courts. This decision may have far-reaching implications for the way that business transactions are structured in the future. Only time will tell how this will impact on the whole area of commercial law.