Words and Phrases - "about to"

a
91
b
44
c
86
d
57
e
43
f
31
g
20
h
15
i
77
j
2
k
2
l
32
m
60
n
29
o
41
p
82
q
3
r
78
s
96
t
48
u
16
v
11
w
23
y
2

R. v. Cappell, 92 DTC 6591 (Ont CA)

Summary Under
Tax Topics - Income Tax Act - Section 232 - Subsection 232(3.1)

It was not improper for the accused solicitor, when he received a requirement under s. 232(3.1) to produce client documents within 30 days of the letter, to return documents for which he claimed solicitor-client privilege to the client. The phrase "about to" in s. 232(3.1) requires that a Revenue officer be physically present when documents for which solicitor-client privilege is claimed are segregated and packaged, which was not the case here.

Words and Phrases
about to
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Ordinary Meaning 40