Canadian Court orders disclosure of accounting firm diligence report in Atlas Tube by Steve Suarez
By: Suarez, Steve
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Material type: 
ArticlePublisher: 2018Subject(s): SOCIEDADES | PROTECCION DE DATOS | CANADA | JURISPRUDENCIA | INFORMACION TRIBUTARIA
In:
Tax Notes International v. 92, n. 13, December 24, p. 1283-1289Summary: 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.
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| Artículos | IEF | IEF | OP 138-Bis/2018/92/13-1 (Browse shelf) | Available | OP 138-Bis/2018/92/13-1 |
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| OP 138-Bis/2018/92/12-2 ACE or CBIT ... again | OP 138-Bis/2018/92/1-3 The anti-hybrid rules of the new dividends received deduction | OP 138-Bis/2018/92/13 Tax Notes International | OP 138-Bis/2018/92/13-1 Canadian Court orders disclosure of accounting firm diligence report in Atlas Tube | OP 138-Bis/2018/92/13-2 A comparison of the Greek GAAR and the EU anti - tax - avoidance GAAR | OP 138-Bis/2018/92/13-3 Tax - efficient real estate investment | OP 138-Bis/2018/92/1-4 The proposed Section 965 regulations adopt IRS guidance |
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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.
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