Précis: This is an appeal from a decision of the Federal Court which held that advisory common interest privilege was not a valid constituent form of solicitor-client privilege and accordingly allowed CRA’s application for the production by Iggillis Holdings of a document known as the “Abacus Memo” which had been produced by a lawyer for a third party and shared with Iggillis during the course of a purchase and sale transaction. The Federal Court of Appeal reversed this decision holding that the Abacus Memo was protected from disclosure by solicitor-client privilege. Thus the appeal was allowed and CRA’s application for production of the Memo was dismissed. The appellants were awarded costs both in the Federal Court and the Federal Court of Appeal.
Iggillis Holdings v. R. – FCA: FCA upholds advisory “common interest privilege” in tax planningPlus >