Suarez, Steve
Canadian Court orders disclosure of accounting firm diligence report in Atlas Tube / by Steve Suarez .-- , 2018
Disponible también en formao electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the author discusses the Atlas Tube case, in which the Canada Revenue Agency obtained a court order forcing a taxpayer to turn over a tax diligence report prepared by an accounting firm. He focuses on the application of Canada’s solicitor-client privilege to documents that non-lawyer third parties provide to legal counsel. After evaluating the case and related jurisprudence, the author considers how taxpayers can use the privilege to protect similar documents from disclosure.
SOCIEDADES
PROTECCION DE DATOS
CANADA
JURISPRUDENCIA
INFORMACION TRIBUTARIA
Tax Notes International 1048-3306 v. 92, n. 13, December 24, p. 1283-1289
Canadian Court orders disclosure of accounting firm diligence report in Atlas Tube / by Steve Suarez .-- , 2018
Disponible también en formao electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the author discusses the Atlas Tube case, in which the Canada Revenue Agency obtained a court order forcing a taxpayer to turn over a tax diligence report prepared by an accounting firm. He focuses on the application of Canada’s solicitor-client privilege to documents that non-lawyer third parties provide to legal counsel. After evaluating the case and related jurisprudence, the author considers how taxpayers can use the privilege to protect similar documents from disclosure.
SOCIEDADES
PROTECCION DE DATOS
CANADA
JURISPRUDENCIA
INFORMACION TRIBUTARIA
Tax Notes International 1048-3306 v. 92, n. 13, December 24, p. 1283-1289