| 000 | 01400nab a2200265 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190227094817.0 | ||
| 007 | ta | ||
| 008 | 190206t2018 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_949533 _aSuarez, Steve |
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| 245 | 0 |
_aCanadian Court orders disclosure of accounting firm diligence report in Atlas Tube _c by Steve Suarez |
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| 260 | _c2018 | ||
| 500 | _aDisponible también en formao electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_948454 _aSOCIEDADES |
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| 650 | 4 |
_948171 _aPROTECCION DE DATOS |
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| 650 | 4 |
_933508 _aCANADA |
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| 650 | 4 |
_947570 _aJURISPRUDENCIA |
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| 650 | 4 |
_946896 _aINFORMACION TRIBUTARIA |
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| 773 | 0 |
_9158783 _oOP 138-Bis/2018/92/13 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 92, n. 13, December 24, p. 1283-1289 |
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| 942 | _cART | ||
| 999 |
_c139824 _d139824 |
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