Case information
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35590
Minister of National Revenue v. Duncan Thompson
(Federal) (Civil) (By Leave)
Docket
Judgments on applications for leave to appeal are rendered by the Court, but are not necessarily unanimous.
| Date | Proceeding | Filed By (if applicable) |
|---|---|---|
| 2016-06-07 | Appeal closed | |
| 2016-06-06 | Formal judgment sent to the registrar of the court of appeal and all parties | |
| 2016-06-06 | Judgment on appeal and notice of deposit of judgment sent to all parties | |
| 2016-06-03 |
Judgment on the appeal rendered, Rothstein J. took no part in the judgment., CJ Abe Ro Cro Ka Wa Ga, The appeal from the judgment of the Federal Court of Appeal, Number A-515-12, 2013 FCA 197, dated August 29, 2013, heard on December 4, 2014, is allowed solely to set aside the Federal Court of Appeal’s order. The Minister’s application is dismissed. The respondent is entitled to costs throughout. Allowed, with costs |
|
| 2015-09-22 | Correspondence received from, Patricia Wilson dated 2015-09-22. Re: Pooja Samtani changes her name to Pooja Mihailovich | Canadian Bar Association |
| 2014-12-22 | Transcript received, (124 pages) | |
| 2014-12-04 | Judgment reserved OR rendered with reasons to follow | |
| 2014-12-04 | Intervener's condensed book, (Book Form) | Federation of Law Societies of Canada |
| 2014-12-04 | Respondent's condensed book, (Book Form), 14 copies, submitted in court | Duncan Thompson |
| 2014-12-04 | Appellant's condensed book, (Book Form), 14 copies, submitted in Court | Minister of National Revenue |
| 2014-12-04 |
Hearing of the appeal, 2014-12-04, CJ Abe Ro Cro Ka Wa Ga Judgment reserved |
|
| 2014-11-21 | Notice of appearance, John B.Laskin and Yael S. Bienenstock will be present | Federation of Law Societies of Canada |
| 2014-11-20 | Notice of appearance, Michal Fariburn and Carlo Di Carlo will be present | Criminal Lawyers' Association |
| 2014-11-20 | Notice of appearance, Mahmud Jamal, Pooja Samtani and W. David Rankin will be present | Canadian Bar Association |
| 2014-11-20 |
Order by, Ka, FURTHER TO THE ORDER dated September 24, 2014 granting leave to intervene to the Canadian Bar Association, the Federation of Law Societies and the Criminal Lawyers’ Association; IT IS HEREBY FURTHER ORDERED THAT the said three interveners are each granted permission to present oral argument not exceeding 10 minutes at the hearing of the appeal. Granted |
|
| 2014-11-19 | Notice of appearance, Christopher Rupar and Daniel Bourgeois will be present | Minister of National Revenue |
| 2014-11-19 | Intervener's book of authorities, (Book Form), Completed on: 2014-11-19 | Criminal Lawyers' Association |
| 2014-11-19 | Intervener's factum, (Book Form), service and original to come (rec'd Nov.20/2014), Completed on: 2014-11-20 | Criminal Lawyers' Association |
| 2014-11-19 | Intervener's book of authorities, (Book Form), Completed on: 2014-11-19 | Canadian Bar Association |
| 2014-11-19 | Intervener's factum, (Book Form), Completed on: 2014-11-19 | Canadian Bar Association |
| 2014-11-19 | Intervener's book of authorities, (Book Form), Completed on: 2014-11-19 | Federation of Law Societies of Canada |
| 2014-11-19 | Intervener's factum, (Book Form), service to come - rec'd Nov.21/2014, Completed on: 2014-11-19, (Electronic version filed on 2014-11-19) | Federation of Law Societies of Canada |
| 2014-11-17 | Notice of appearance, Michael A. Feder and Emily MacKinnon will be present | Duncan Thompson |
| 2014-10-22 | Correspondence (sent by the Court) to, Emily MacKinnon by e-mail, re: permission to appear before the Court | |
| 2014-10-22 | Correspondence received from, proposed co-counsel for the respondent requesting permission to act as counsel after having been a law clerk for the Court in the last two years. | Duncan Thompson |
| 2014-10-01 | Notice of hearing sent to parties | |
| 2014-09-24 | Order on motion for leave to intervene, (By KARAKATSANIS J.) | |
| 2014-09-24 |
Decision on the motion for leave to intervene, Ka, UPON APPLICATIONS by the Canadian Bar Association, the Federation of Law Societies and the Criminal Lawyers’ Association for leave to intervene in the above appeal; AND THE MATERIAL FILED having been read; IT IS HEREBY ORDERED THAT: The motions for leave to intervene of the Canadian Bar Association, the Federation of Law Societies and the Criminal Lawyers’ Association are granted and the said three interveners shall be entitled to each serve and file a factum not to exceed ten (10) pages in length on or before November 19, 2014. The requests to present oral argument are deferred to a date following receipt and consideration of the written arguments of the parties and the interveners. The interveners are not entitled to raise new issues or to adduce further evidence or otherwise to supplement the record of the parties. Pursuant to Rule 59(1)(a) of the Rules of the Supreme Court of Canada, the interveners shall pay to the appellant and respondent any additional disbursements occasioned to the appellant and respondent by their interventions. Granted |
|
| 2014-09-24 | Submission of motion for leave to intervene, Ka | |
| 2014-09-24 | Appeal perfected for hearing | |
| 2014-09-23 | Respondent's book of authorities, (2 volumes), Completed on: 2014-09-23 | Duncan Thompson |
| 2014-09-23 | Respondent's factum, Completed on: 2014-09-23 | Duncan Thompson |
| 2014-09-10 | Reply to the motion for leave to intervene, (Letter Form), Reply to the Minister's response, Completed on: 2014-09-10 | Criminal Lawyers' Association |
| 2014-09-08 | Reply to the motion for leave to intervene, (Letter Form), Reply of the Federation of Law Societies of Canada, Completed on: 2014-09-08, (Electronic version filed on 2014-09-08) | Federation of Law Societies of Canada |
| 2014-09-05 |
Appeal hearing scheduled, 2014-12-04, (previously tentatively scheduled for November 6, 2014) Judgment reserved |
|
| 2014-09-04 | Reply to the motion for leave to intervene, (Letter Form), Canadian Bar Association's Reply , Completed on: 2014-09-04, (Electronic version filed on 2014-09-04) | Canadian Bar Association |
| 2014-09-03 | Response to the motion for leave to intervene, (Book Form), Interveners should be dismissed, Completed on: 2014-09-03, (Electronic version filed on 2014-09-03) | Minister of National Revenue |
| 2014-09-03 | Response to the motion for leave to intervene, (Letter Form), Consent to all 3 proposed interveners, Completed on: 2014-09-03, (Printed version filed on 2014-09-03) | Duncan Thompson |
| 2014-08-26 | Motion for leave to intervene, (Book Form), Completed on: 2014-08-26, (Electronic version filed on 2014-08-26) | Criminal Lawyers' Association |
| 2014-08-25 | Motion for leave to intervene, (Book Form), Completed on: 2014-08-25, (Electronic version filed on 2014-08-25) | Canadian Bar Association |
| 2014-08-25 | Motion for leave to intervene, (Book Form), Completed on: 2014-08-25, (Electronic version filed on 2014-08-25) | Federation of Law Societies of Canada |
| 2014-07-29 | Certificate of counsel (attesting to record) | Minister of National Revenue |
| 2014-07-29 | Certificate (on limitations to public access) | Minister of National Revenue |
| 2014-07-29 | Appellant's book of authorities, Completed on: 2014-07-29 | Minister of National Revenue |
| 2014-07-29 | Appellant's record, (3 volumes), Completed on: 2014-07-29 | Minister of National Revenue |
| 2014-07-29 | Appellant's factum, Completed on: 2014-07-29 | Minister of National Revenue |
| 2014-05-06 | Order on motion to state a constitutional question, (by THE CHIEF JUSTICE) | |
| 2014-05-06 |
Decision on the motion to state a constitutional question, CJ, UPON APPLICATION by the respondent for an order stating constitutional questions in the above appeal; AND THE MATERIAL FILED having been read; IT IS HEREBY ORDERED THAT: The motion is dismissed. Dismissed |
|
| 2014-05-06 | Submission of motion to state a constitutional question, CJ | |
| 2014-04-28 | Reply to the motion to state a constitutional question, (Letter Form), Completed on: 2014-04-28, (Printed version filed on 2014-04-28) | Duncan Thompson |
| 2014-04-17 | Response to the motion to state a constitutional question, (Letter Form), Completed on: 2014-04-17, (Printed version filed on 2014-04-17) | Minister of National Revenue |
| 2014-04-17 | Notice of appearance, Daniel Bourgeois and Christopher Rupar will be present | Minister of National Revenue |
| 2014-04-14 | Motion to state a constitutional question, (Book Form), Completed on: 2014-04-14, (Printed version filed on 2014-04-14) | Duncan Thompson |
| 2014-04-11 | Notice of appeal, Completed on: 2014-04-11, (Printed version filed on 2014-04-11) | Minister of National Revenue |
| 2014-03-20 | Correspondence received from, Michael A. Feder dated 2014-03-20 re: will represent the respondent | Duncan Thompson |
| 2014-03-14 | Letter advising the parties of tentative hearing date and filing deadlines (Leave granted) | |
| 2014-03-14 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2014-03-14 | Judgment on leave sent to the parties | |
| 2014-03-13 |
Judgment of the Court on the application for leave to appeal, The application for leave to appeal from the judgment of the Federal Court of Appeal, Number A-515-12, 2013 FCA 197, dated August 29, 2013, is granted with costs in the cause. The application for leave to cross-appeal is dismissed with costs. Granted, with costs in the cause |
|
| 2014-03-13 |
Judgment of the Court on the application for leave to cross-appeal Dismissed, with costs |
|
| 2014-02-17 | All material on the application for leave to cross-appeal submitted to the Judges, Abe Ro Mo | |
| 2014-02-17 | All materials on application for leave submitted to the Judges, Abe Ro Mo | |
| 2014-01-08 | Memorandum of argument in response to the cross-appeal, Completed on: 2014-01-08 | Minister of National Revenue |
| 2013-11-21 | Application for leave to cross-appeal, Included in the response, Completed on: 2013-11-21 | Duncan Thompson |
| 2013-11-21 | Respondent's response on the application for leave to appeal, Completed on: 2013-11-21 | Duncan Thompson |
| 2013-10-25 | Letter acknowledging receipt of an incomplete application for leave to appeal and without formal Court of Appeal order | |
| 2013-10-25 | Application for leave to appeal, C/A order missing - Rec'd on 2013-10-30, Completed on: 2013-10-30 | Minister of National Revenue |
Parties
Please note that in the case of closed files, the “Status” column reflects the status of the parties at the time of the proceedings. For more information about the proceedings and about the dates when the file was open, please consult the docket of the case in question.
Main parties
| Name | Role | Status |
|---|---|---|
| Minister of National Revenue | Appellant | Active |
v.
| Name | Role | Status |
|---|---|---|
| Thompson, Duncan | Respondent | Active |
Other parties
| Name | Role | Status |
|---|---|---|
| Federation of Law Societies of Canada | Intervener | Active |
| Canadian Bar Association | Intervener | Active |
| Criminal Lawyers' Association | Intervener | Active |
Counsel
Party: Minister of National Revenue
Counsel
East Tower, 9th Floor
234 Wellington Street
Ottawa, Ontario
K1A 0H8
Telephone: (613) 670-6418
FAX: (613) 941-2293
Email: daniel.bourgeois@justice.gc.ca
Agent
50 O'Connor Street, Suite 500, Room 557
Ottawa, Ontario
K1A 0H8
Telephone: (613) 670-6290
FAX: (613) 954-1920
Email: christopher.rupar@justice.gc.ca
Party: Thompson, Duncan
Counsel
Emily MacKinnon
Suite 1300, 777 Dunsmuir Street
Vancouver, British Columbia
V7Y 1K2
Telephone: (604) 643-5983
FAX: (604) 622-5614
Email: mfeder@mccarthy.ca
Agent
World Exchange Plaza
100 Queen Street, suite 1300
Ottawa, Ontario
K1P 1J9
Telephone: (613) 787-3562
FAX: (613) 230-8842
Email: neffendi@blg.com
Party: Federation of Law Societies of Canada
Counsel
Yael S. Bienenstock
P.O. Box 270, TD South Centre
79 Wellington Street West, 30th Floor
Toronto, Ontario
M5K 1N2
Telephone: (416) 865-7317
FAX: (416) 865-7380
Email: jlaskin@torys.com
Agent
160 Elgin Street, Suite 2600
Ottawa, Ontario
K1P 1C3
Telephone: (613) 786-0171
FAX: (613) 563-9869
Email: jeff.beedell@gowlingwlg.com
Party: Canadian Bar Association
Counsel
Pooja Mihailovich
W. David Rankin
1000 de la Gauchetière Street West
Suite 2100
Montréal, Quebec
H3B 4W5
Telephone: (514) 904-8100
FAX: (514) 904-8101
Email: mjamal@osler.com
Agent
340 Albert Street
Suite 1900
Ottawa, Ontario
K1R 7Y6
Telephone: (613) 787-1009
FAX: (613) 235-2867
Email: pwilson@osler.com
Party: Criminal Lawyers' Association
Counsel
77 King Street West
Suite 4130
Toronto, Ontario
M5K 1H1
Telephone: (416) 593-2488
FAX: (416) 593-9345
Email: michalf@stockwoods.ca
Agent
160 Elgin Street
Suite 2600
Ottawa, Ontario
K1P 1C3
Telephone: (613) 786-8695
FAX: (613) 788-3509
Email: lynne.watt@gowlingwlg.com
Summary
Keywords
None.
Summary
Case summaries are prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch). Please note that summaries are not provided to the Judges of the Court. They are placed on the Court file and website for information purposes only.
Taxation - Income tax - Enforcement - Solicitor-client privilege - Income Tax Act containing provision creating exception to privilege for accounting records of lawyers - Whether courts are required to apply that exception without further inquiry - Whether Court of Appeal erred in imposing a procedure to determine whether solicitor-client privilege applies to information or documents once Parliament has legislated, with clear and explicit language, a narrowing of the definition of solicitor-client privilege? - Whether Court of Appeal erred in returning the matter to Federal Court to allow respondent, or his clients, to file new evidence? - Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 237.7(1).
The respondent is a lawyer who is the subject of enforcement proceedings pursuant to the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.). The Canada Revenue Agency (CRA) issued a Requirement seeking information and documents pertaining the respondent’s income and expenses, and assets and liabilities, including a current accounts receivable listing. The respondent provided some, but not all, of the information set out in the Requirement. The CRA subsequently found that he had provided no details regarding his accounts receivable other than a total balance owing.
The respondent challenged the Requirement, making solicitor-client privilege the focus of his objection. He sought a determination of whether s. 231.2(1) of the Income Tax Act can be interpreted, applied or enforced so as to require a lawyer who is the subject of enforcement proceedings by the CRA to divulge information about his clients, information which he argued is protected by solicitor-client privilege. He also alleged that the Requirement was akin to an unreasonable search or seizure and thus was contrary to s. 8 of the Canadian Charter of Rights and Freedoms.
Lower court rulings
Federal Court
T-1180-12
Compliance order issued pursuant to s. 231.7 of the Income Tax Act requiring respondent Thompson to comply with Requirement issued by Minister of National Revenue; Respondent ordered to provide unredacted financial records to Minister
Federal Court of Appeal
A-515-12, 2013 FCA 197
Appeal allowed, in part; Matter sent back to Federal Court for new hearing with respect to respondent’s accounts receivable listing, notably determination of whether solicitor-client privilege protects the names of any of respondent's clients individually; Respondent ordered to produce unredacted versions of all other information and documents listed in application judge’s order
Memorandums of argument on application for leave to appeal
The memorandums of argument on an application for leave to appeal will be posted here 30 days after leave to appeal has been granted unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of the memorandum by filing out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.
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Factums on appeal
The factums of the appellant, the respondent and the intervener will be posted here at least 2 weeks before the hearing unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of factums by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.
If you have questions about a factum or want permission to use a factum, please contact the author of the factum directly. Their contact information appears on the first page of each factum.
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