Solicitor-Client Privilege : Tax tips

Communications between a taxpayer and his accountant are not subject to privilege

Communications between a taxpayer and his accountant are not subject to privilege and can be seized by the authorities including the Canada Revenue Agency. However communications made and materials prepared by accountants are privileged when the accountant is the client's agent for the purpose of obtaining legal advice.

No solicitor-client privilege

There is no solicitor-client privilege for communications between an accountant or an investment banker and client. Any such communications, including audit and tax working papers, can be seized and used by the Canada Revenue Agency (Canadian income tax department) as part of an audit. The only exception is where the accountant prepares the documents for a lawyer to facilitate the rendering of legal advice.

Disclaimer:
"This article provides information of a general nature only. It may no longer be current. It does not provide legal advice nor should it be relied upon. If you have specific legal questions you should consult a lawyer."