Précis: This decision combines two appeals by the Crown from procedural decisions of the Tax Court blogged earlier on this site. The first decision dealt with the disclosure of background materials prepared by CRA during its GAAR audit of the taxpayer. The Tax Court ordered the production of the material and the Federal Court of Appeal affirmed that order. The second decision dealt with the Crown’s attempt to obtain privileged legal advice the taxpayer had received based on implied waiver of privilege. The implied waiver was alleged to arise out of the release by the taxpayer of another legal opinion from another law firm. The Tax Court declined to order production of the material in question and, again, the Federal Court of Appeal affirmed.
R. v. Superior Plus - FCA: Crown zero for two in procedural appealsPlus >