News Share

The Tax Hub

Daily Tax Newsletter


8 June 2016

Responsive image

Canadian Supreme Court Holds Tax Information Requests Unconstitutional where Solicitor-Client Privilege Applies

On 3 June 2016, the Supreme Court of Canada issued two decisions concerning the constitutionality of demands for information and documents sent to lawyers and notaries by the Canada Revenue Agency (CRA) under Canada’s Income Tax Act (Act) as it relates to solicitor-client privilege. The cases involved legal action brought on by the Quebec Chamber of Notaries against CRA requests for information from various notaries and an appeal by an Alberta-based lawyer against a CRA request for client documentation.

Regarding the Quebec notaries case, the Supreme Court found that the requirement to furnish requested information and documentation to CRA under the Act is unconstitutional as it relates to lawyers and notaries because it is an unreasonable seizure in breach of section 8 of the Canadian Charter of Rights and Freedoms. Further, the Court found that the lawyers’ accounting records exception in the Act’s solicitor-client privilege definition is wholly unconstitutional. Regarding the Alberta lawyer case, the Court found that documentation containing client information is presumably privileged and therefore can only be disclosed if a court determines that solicitor-client privilege does not apply. Because the Supreme Court found the requirements unconstitutional for lawyers and notaries in the Quebec notaries case, the same applies in the Alberta lawyer case.

Powerful Tax Tools


FX Rates

Global FX Rates including Tax Year Average FX Rates and Spot Rates for all Reporting Currencies.


Corporate Tax Rates

Corporate tax rates, surtaxes, and effective tax rates for the current year, as well as historical rates and approved future rates.


Country Analysis

Detailed tax guidance for companies doing business in over 100 countries, including summaries and snapshots of key tax facts and issues.


Cross Border Tax Calculator

Calculate total tax costs and benefits of a cross border transaction including withholding tax, participation exemption and foreign tax credit rules.


Cross Border Tax Rates

Provides Domestic, treaty and EU cross border tax rates for over 5,000 country combinations for 9 different payment streams.



Complete overview of the OECD BEPS Project, including daily BEPS news, country adoption of BEPS measures, and an overview of the 15 BEPS Actions.


Tax Calendar

Customizable calendar tool that tracks corporate income tax, value added tax and transfer pricing obligations by country or entity.


Tax Forms

English translations of key tax forms for over 80 countries, including tax return forms, treaty benefit forms, withholding tax forms, and more.


Worldwide Tax Treaties

Repository including thousands of tax treaties (in English), OECD, UN and US Models, relevant EU Directives, Technical Explanations, and more.


Worldwide Tax Planner

Calculates the worldwide tax cost of what-if scenarios based on legal entity structure, taxable income, and cross border transactions.


Certified Rates Report

Customizable Certified Rates Report providing updated corporate and withholding tax rates at the end of each month for over 100 countries.


Withholding Tax Minimizer

Enables quick calculation of tax costs and benefits of cross border transactions considering all possible transaction combinations and optimal routes.


VAT Rates

Provides value added tax (VAT) rates, goods and services tax (GST) rates and other indirect tax rates for over 100 countries.


NOL Calculator

Country specific calculator to determine how net operating losses can be utilized in carryback and carryforward years.


Transfer Pricing Calculator

Calculates TP ratios under various TP methods and calculates the difference between target ratios and actual ratios.


Individual Income Tax Rates

Individual tax rates for over 100 countries.

Play of the Day

Crosss Border Rates

Provides Domestic, treaty and EU cross border tax rates for over 5,000 country combinations for 9 different payment Streams.

We’re here to help

We’re here to answer any questions you have about the Orbitax products and services.

Send us a message

Who’s behind Orbitax?

We’re committed to providing high value, low cost tax research and management solutions.

Learn More