MNR v. Iggillis Holdings – SCC: Leave to appeal denied on issue of Advisory Common Interest Privilege

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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.

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Bill Innes

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William (Bill) Innes has practiced in the areas of tax litigation, taxation and estates and trusts since 1975. His practice includes all aspects of dispute resolution in taxation matters under both federal and provincial legislation, but with a special emphasis on appeals under the Income Tax Act (Canada). In addition, Bill acts as counsel in matters of estate and trust law and serves as an advisor to large charitable and non-profit institutions on issues of trusts, estates and taxation. He frequently appears as counsel before the Tax Court of Canada, the Federal Court and the Federal Court of Appeal.

For advice on tax litigation matters contact Bill:

WILLIAM I. INNES

email: william.innes@williaminnes.ca
416-869-2204
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Bill is listed and recognized in the 2020 edition of Best Lawyers in Canada; Lexpert/ROB Special Edition 2020 – Canada’s Leading Litigation Lawyers; 2020 Canadian Legal Lexpert Directory - Consistently Recommended - Litigation - Corporate Tax; and Canadian Who’s Who.

Bill is also AV Peer and Judicial Review Rated according to Martindale-Hubbell (Preeminent), its highest level of professional ranking.

Bill is a member of the Editorial Boards of the Canadian Tax Journal and Tax Litigation and a past member of the Editorial Boards of the CCH Canadian Tax Reporter and the CCH Annotated Income Tax Act.

Bill is the author or co-author of several legal texts and numerous articles, including:

Tax Evasion, William I. Innes. (Scarborough, Ont.: Carswell, 1995 - Looseleaf).

The essential GAAR manual: policies, principles and procedures. William I. Innes, Patrick J. Boyle, Joel A. Nitikman. (Toronto: CCH Canadian, 2006).
Charities, non-profits and philanthropy under the Income Tax Act, William I. Innes, Patrick J. Boyle. (Toronto: CCH Canadian: Fraser Milner Casgrain, 2006).
Federal tax practice, William Innes & Brendan Bissell, (Toronto: CCH Canadian, 2007).

Bill was a member of the International Academy of Estate and Trust Law from 1992 to 2012.

MNR v. Iggillis Holdings – SCC: Leave to appeal denied on issue of Advisory Common Interest Privilege

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