In Imperial Tobacco Canada Limited v. The Queen, 2013 TCC 135, the Tax Court of Canada (TCC) usefully examined various elements of solicitor-client privilege and common interest privilege when it ordered the disclosure of certain documents. The judgment arose following an interim motion brought by the Crown seeking disclosure of certain internal communications relating to a cross-border investment involving the Canadian, Australian, and Italian subsidiaries of a UK parent company. The Crown was partly successful. The following useful principles emerge from the judgment, and should be kept in mind by anyone involved in significant corporate transactions. Where reasonable and appropriate, these principles should be expressly referred to on the face of the applicable communication and document.

For the list of principles, click HERE