Minister of National Revenue v. Revcon Oilfield Constructors Inc., 2015 FC 524

JudgeMosley, J.
CourtFederal Court (Canada)
Case DateMarch 19, 2015
JurisdictionCanada (Federal)
Citations2015 FC 524;(2015), 479 F.T.R. 150 (FC)

MNR v. Revcon Oilfield Constructors (2015), 479 F.T.R. 150 (FC)

MLB headnote and full text

Temp. Cite: [2015] F.T.R. TBEd. AP.063

The Minister of National Revenue (applicant) v. Revcon Oilfield Constructors Incorporated (respondent)

(T-1272-14; 2015 FC 524)

Indexed As: Minister of National Revenue v. Revcon Oilfield Constructors Inc.

Federal Court

Mosley, J.

April 23, 2015.

Summary:

The Minister of National Revenue applied for a compliance order in respect to Requests for Information issued to the respondent, an Alberta corporation (Revcon). The Canada Revenue Agency was auditing Revcon with regard to a corporate restructuring. Revcon asserted solicitor-client privilege with respect to the requested information (the retained documents).

The Federal Court agreed to review the retained documents and, in the result, granted the application subject to the Court's findings of solicitor-client privilege as set out in its reasons.

Income Tax - Topic 9256

Enforcement - Production of information - Demand of information - Compliance - The Minister of National Revenue applied for a compliance order in respect to Requests for Information issued to the respondent, an Alberta corporation (Revcon) - The Canada Revenue Agency was auditing Revcon with regard to a corporate restructuring - Revcon asserted solicitor-client privilege with respect to the requested information (the retained documents) - The Federal Court, in granting the application, stated that "it is clear that the Respondent shared some of the Retained Documents with accountants and commodity traders. There is nothing in the record before the Court to suggest that these individuals are anything other than third parties. Privilege does not attach to communications shared with such persons." - See paragraph 24.

Income Tax - Topic 9256

Enforcement - Production of information - Demand of information - Compliance - The Minister of National Revenue applied for a compliance order in respect to Requests for Information issued to the respondent, an Alberta corporation (Revcon) - The Canada Revenue Agency was auditing Revcon with regard to a corporate restructuring - Revcon claimed solicitor-client privilege over items that would identify a law firm retained by the respondent's counsel for the restructuring transactions (the Law Firm X claim), and over items which included "shorthand tax law language used by Law Firm X that describes the Transactions in a manner that could potentially be prejudicial to the Respondent's interests" (the Nomenclature claim) - The Federal Court, in granting the application, stated that "[t]he idea that the identity of a law firm or lawyer retained by a client to provide tax planning advice is privileged finds no support in the law. It does not matter whether the law firm was retained 'indirectly' by another firm directly retained by the client. A communication revealing the name of a law firm or lawyer - without anything else, such as actual legal advice - is not a confidential communication made for the purpose of receiving legal advice from a lawyer acting in a legal capacity. The name of a law firm, without more, is not protected by solicitor-client privilege. Nor is the revelation of shorthand tax language used by tax planning advisors." - See paragraph 25.

Income Tax - Topic 9281

Enforcement - Lawyer-client privilege from disclosure - General - [See both Income Tax - Topic 9256 ].

Cases Noticed:

Federation of Law Societies of Canada v. Canada (Attorney General) (2015), 365 B.C.A.C. 3; 627 W.A.C. 3; 2015 SCC 7, refd to. [para. 10].

Thompson v. Minister of National Revenue (2013), 448 N.R. 339; 2013 FCA 197, refd to. [para. 10].

Blood Tribe Department of Health v. Privacy Commissioner (Can.) et al., [2008] 2 S.C.R. 574; 376 N.R. 327; 2008 SCC 44, refd to. [para. 12].

Descôteaux et al. v. Mierzwinski et al., [1982] 1 S.C.R. 860; 44 N.R. 462, refd to. [para. 18].

Belgravia Investments Ltd. et al. v. Canada (2002), 220 F.T.R. 246; 2002 FCT 649, refd to. [para. 19].

Tower et al. v. Minister of National Revenue et al., [2004] 1 F.C.R. 183; 310 N.R. 280; 2003 FCA 307, refd to. [para. 21].

Canada (National Revenue) v. Kitsch - see Tower et al. v. Minister of National Revenue et al.

Minister of National Revenue v. Grant Thornton (2012), 421 F.T.R. 79; 2012 FC 1313, refd to. [para. 21].

Taxpro Professional Corp. et al. v. Minister of National Revenue (2011), 385 F.T.R. 103; 2011 FC 224, affd. (2011), 427 N.R. 354; 2011 FCA 306, refd to. [para. 23].

Minister of National Revenue v. Reddy, [2006] F.T.R. Uned. 165; 2006 FC 277, refd to. [para. 34].

Maranda v. Leblanc, [2003] 3 S.C.R. 193; 311 N.R. 357; 2003 SCC 67, refd to. [para. 41].

Statutes Noticed:

Income Tax Act, R.S.C. 1985 (5th Supp.), c. 1, sect. 231.7 [para. 1]; sect. 232(1) [para. 16].

Counsel:

Wendy J. Bridges, for the applicant;

Douglas J. Forer, for the respondent.

Solicitors of Record:

William F. Pentney, Deputy Attorney General of Canada, Edmonton, Alberta, for the applicant;

McLennan Ross LLP, Edmonton, Alberta, for the respondent.

This application was heard at Edmonton, Alberta, on March 19, 2015, before Mosley, J., of the Federal Court, who delivered the following order and reasons, dated April 23, 2015, at Ottawa, Ontario.

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13 practice notes
  • Iggillis Holdings Inc. c. Canada (Revenu national),
    • Canada
    • Federal Court (Canada)
    • December 7, 2016
    ...General) v. Slansky, 2013 FCA 199, [2015] 1 F.C.R. 81; Canada (National Revenue) v. Revcon Oileld Constructors Incorporated, 2015 FC 524, [2015] 5 C.T.C. 1; Belgravia Investments Limited v. Canada, 2002 FCT 649, [2002] 3 C.T.C. 482; Thompson v. Canada (National Revenue), 2013 FCA 19......
  • Table of Cases
    • Canada
    • Irwin Books International Tax Evasion in the Global Information Age
    • June 23, 2021
    ...Stop, 2013 FC 133 ............................................. 106 Canada (National Revenue) v Revcon Oilield Constructors Incorporated, 2015 FC 524 ..................................................................................................................105 Canada (National Revenu......
  • International Tax Enforcement in Canada
    • Canada
    • Irwin Books International Tax Evasion in the Global Information Age
    • June 23, 2021
    ...unless it is ordered by 52 Act , above note 1, s 231.7(1). See Canada (National Revenue) v Revcon Oilield Constructors Incorporated , 2015 FC 524; Canada (National Revenue) v SML Operations (Canada) Ltd , 2003 FC 868 [ SML Operations ]; Canada (National Revenue) v Lee , 2015 FC 634. In SML ......
  • 632738 Alberta Ltd. v. The King, 2023 TCC 117
    • Canada
    • Tax Court (Canada)
    • August 10, 2023
    ...contracted AIDS through the blood supply, or in defending drunk driving charges. [85] MNR v. Revcon Oilfield Constructors Incorporated, 2015 FC 524, ¶25; aff’d, 2017 FCA 22, ¶3. [86] Sheldon Blank & Gateway Industries Ltd. v. The Minister of the Environment, 2001 FCA 37......
  • Request a trial to view additional results
8 cases
  • Iggillis Holdings Inc. c. Canada (Revenu national),
    • Canada
    • Federal Court (Canada)
    • December 7, 2016
    ...General) v. Slansky, 2013 FCA 199, [2015] 1 F.C.R. 81; Canada (National Revenue) v. Revcon Oileld Constructors Incorporated, 2015 FC 524, [2015] 5 C.T.C. 1; Belgravia Investments Limited v. Canada, 2002 FCT 649, [2002] 3 C.T.C. 482; Thompson v. Canada (National Revenue), 2013 FCA 19......
  • 632738 Alberta Ltd. v. The King,
    • Canada
    • Tax Court (Canada)
    • August 10, 2023
    ...contracted AIDS through the blood supply, or in defending drunk driving charges. [85] MNR v. Revcon Oilfield Constructors Incorporated, 2015 FC 524, ¶25; aff’d, 2017 FCA 22, ¶3. [86] Sheldon Blank & Gateway Industries Ltd. v. The Minister of the Environment, 2001 FCA 37......
  • Canada (National Revenue) v. Chad,
    • Canada
    • Federal Court (Canada)
    • March 22, 2024
    ...implementation of legal advice, and communications with a trustee (Canada (National Revenue) Revcon Oilfield Constructors Incorporated, 2015 FC 524 at paras 20-21 [Revcon]; Canada (National Revenue) v Moodys LLP, 2011 FC 713 at paras 19-21, 22-24, 25-28 [Moodys]; Canada (National Revenue) v......
  • Solicitor-Client Privilege of Things Seized (Re), 2019 BCSC 91
    • Canada
    • Supreme Court of British Columbia (Canada)
    • January 25, 2019
    ...made for the purpose of giving or receiving legal advice: Canada (Minister of National Revenue) v. Revcon Oilfield Constructors Inc., 2015 FC 524 at para. 25. The respondents submit the fact that a client consulted a lawyer, the name of the lawyer, and the lawyer’s practise area may indirec......
  • Request a trial to view additional results
3 firm's commentaries
  • Solicitor Client Privilege In Tax Matters
    • Canada
    • Mondaq Canada
    • May 26, 2015
    ...suggest that solicitor client privilege does not extend to "tax planning" advice. In Canada v. Revcon Oilfield Constructors Incorporated, 2015 FC 524, the Federal Court offered the following two gems that the government will be sure to cite when they want to seek tax planning documents from......
  • What's The Deal With Privilege?
    • Canada
    • Mondaq Canada
    • February 1, 2017
    ...that tax planning communications (including a lawyer's advice) are never privileged, based on Canada v. Revcon Oilfield Constructors Inc (2015 FC 524) ("Revcon"). Few practitioners interpreted Revcon as standing for the proposition that tax advice from a lawyer was not privileged and that w......
  • Protection Of Legal Privilege And Seizure Of Electronic Data
    • Canada
    • Mondaq Canada
    • April 11, 2020
    ...(13 June 2016), Montreal 700-26-020291-134 et al. (Que SC). 6 Canada (Minister of National Revenue) v Revcon Oilfield Constructors Inc, 2015 FC 524. 7 Ontario (Attorney General) v Law Society of Upper Canada, 2010 ONSC Read the original article on GowlingWLG.com. The content of this article......
2 books & journal articles
  • Table of Cases
    • Canada
    • Irwin Books International Tax Evasion in the Global Information Age
    • June 23, 2021
    ...Stop, 2013 FC 133 ............................................. 106 Canada (National Revenue) v Revcon Oilield Constructors Incorporated, 2015 FC 524 ..................................................................................................................105 Canada (National Revenu......
  • International Tax Enforcement in Canada
    • Canada
    • Irwin Books International Tax Evasion in the Global Information Age
    • June 23, 2021
    ...unless it is ordered by 52 Act , above note 1, s 231.7(1). See Canada (National Revenue) v Revcon Oilield Constructors Incorporated , 2015 FC 524; Canada (National Revenue) v SML Operations (Canada) Ltd , 2003 FC 868 [ SML Operations ]; Canada (National Revenue) v Lee , 2015 FC 634. In SML ......

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