Department of Justice Canada (Re), 2022 OIC 13
The complainant requested specific case information from the Department of Justice Canada (Justice), concerning cases filed with the Tax Court of Canada related to section 245 of the Income Tax Act. Justice withheld the records, citing solicitor-client and litigation privilege under section 23 of the Access to Information Act. The Information Commissioner found that Justice failed to establish that the identification of the responsive records hinged on privileged information and recommended full disclosure. Justice declined to implement the recommendation.
- Application of section 23 (solicitor-client and litigation privilege)
- Whether the identification of responsive records required privileged information
- Whether the information in the iCase database was subject to privilege
- Whether disclosed pleadings would indirectly reveal privileged information
Complaint well founded — disclosure ordered
The Commissioner determined that the Department of Justice Canada did not establish that the identification of the requested records hinged on information subject to solicitor-client or litigation privilege. The search term used ('GAAR') and the nature of the pleadings did not require legal advice or preparation for litigation, and therefore section 23 of the Act did not apply.
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The Commissioner recommended that the Department of Justice Canada disclose the responsive records in their entirety.
- s.23 ATIA
- s.41 ATIA
- s.43 ATIA
This is a summary of a decision by the Office of the Information Commissioner of Canada and is for informational purposes only. It is not legal advice.