Plain meaning
A legal protection for confidential communications between a lawyer and client made for the purpose of seeking or giving legal advice.
Also called
privileged tax advice
legal privilege
Key points
- Privilege generally protects legal advice communications, not every document involving a lawyer.
- Accounting or business advice may not be privileged merely because a lawyer is copied.
- Privilege can be waived if protected communications are disclosed or relied on in certain ways.
- Tax disputes can involve difficult privilege questions when legal, accounting, and planning advice overlap.
Why it comes up
Privilege can affect CRA audits, document production, tax litigation, and professional-advice records.