Question
Canada (Attorney General) v. Chambre des notaires du Qubec, [2016] 1 SCR 336, 2016 SCC 20 (CanLII) The Minister of National Revenue served requirements to
Canada (Attorney General) v. Chambre des notaires du Qubec, [2016] 1 SCR 336, 2016 SCC 20 (CanLII)
The Minister of National Revenue served requirements to provide documents on some notaries practising law in Quebec. The documents related to the collection of taxes from clients of the notaries. The notaries refused to provide the documents. The relevant sections of theIncome Tax Actrequired a person to provide information about a taxpayer, subject to solicitor-client privilege. The definition of the privilege excluded "accounting records of a lawyer." The Supreme Court of Canada held that the accounting records exception was clear and valid. Nevertheless, the Court ruled that the notaries did not have to provide their clients' documents.
The provisions requiring the production of the documents was found to be unconstitutional, as they apply to notaries and lawyers, as they were contrary to one of the rights protected by theCharter of Rights and Freedoms. Which one?
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