In Gaudreau c R, 2023 CCI 115, the Court was willing to consider the argument that an accountant’s planning memorandum need not be produced on discovery because it was not relevant. After duly considering the matter, the Court concluded the memorandum was relevant and should be produced. The Court had no difficulty dismissing the argument that the document should not be produced because it would impair the ability of accountants to advise their clients about tax risks. There is no such thing in Canadian law as accountant-client privilege. But then we already knew that based on Tower v. M.N.R. and BDO Dunwoody LLP, [2002] D.T.C. 7315 (F.C.T.D.), rev’d 2003 FCA 307 on other grounds.
