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Casual Articles - Attorney-Client Privilege
What’s the biggest threat to your company? Competition? Regulation? Changing technology? Maybe you should put fear on your list. Fear is a small word that somehow touches our lives in a big way. Fear of danger is a survival mechanism. Fear of the change and the unknown is a destructive force that can consume workplaces and degrade the performance of our companies. As leaders, one of our most important jobs is to ensure that fear does not take root.The way to diminish fear in the workplace is direct and clear communication. This is often more easily said than done however. Even leaders with the best intentions wind up sending mixed messages, what experts in organizational behavior call meta messages. How so? The way in which you couch the message itself—the words you use, your manner of speaking—communicates additional, sometimes conflicting information. Whom you communicate with sends another message—and whom you exclude sends still another.For example, Jane became VP of a small consulting team after a merger. She was well respected for her leadership and determined to make the integration as smooth as possible. She assured team members that she would meet with them and keep everyone in the loop. Soon, however, Jane was being pulled into meetings with her new boss, leaving her direct reports without a leader. She was also traveling more. She sent emails, assuring everyone that all was well and promising
In the U.S.A. attorney-client communications will generally be found to be privileged if the four criteria of the Wigmore test have been met: J. H. Wigmore, Evidence in Trials at Common Law, Vol. 8. (McNaughton Revision) Boston: Little, Brown & Co., 1961.
In Canada the privilege is not absolute, although its exceptions are narrow: preventing a risk to public safety (Smith v. Jones, above); preventing a risk to prison security (Solosky v.
Every last detail has been attended to and you’re standing in the front of your trade show display waiting for the show to open. Are you ready or will it just be another exercise in futility?Let’s take a look at what can happen.The first day starts off like a house fire and some of your best, long-term customers come by to see what’s new (and believe me, they’ll be scouting out what’s new with the competition as well). You have a good visit with these customers but now they’re gone and the prospects and suspects begin to come into your space. These folks are asking questions that begin to take up a lot of time.Assess Needs and Follow-UpThe best strategy for these prospects and suspects is for you to take charge of the conversation and find out all the census information first. Next, uncover their most important need, “So you’re not satisfied with the deliveries you’ve been receiving from our competition?” OR “So you’re looking for quantity discounts?” OR “So you’re looking for a better value than what you’ve been used to?” You get the drift.Then, you have two options for follow-up:• Within the next 10 business days, schedule an appointment with them at their place of business, OR• Within the next 3 working days, call the individuals you spoke with at the show and address their concerns/needs.Don’t wait any longer than this, because if you do, you’ve lost
Solicitor-client privilege is the legal protection given at common law to communications between lawyers and their clients. Since the privilege belongs to the client and not the lawyer, only the client can waive it.
As a result, lawyers have a legal and professional obligation to refuse to make disclosure of privileged communications, except where the client has waived the privilege; or unless the lawyer is compelled to do so, by a court of competent jurisdiction.
This protection from disclosure assures that client can be absolutely candid with their lawyer without any fear that what is communicated between them will subsequently be used for another purpose, except with their prior consent.
The privilege between solicitor and client is a fundamental right; without it, the legal system could not function: Smith v. Jones (1999), 132 C.C.C. (3d) 225, (S.C.C.) per Cory J. at p. 239 who said, “it is the highest privilege recognized by the courts.”
Accountant Privilege?
Generally this protection has not been extended to accountants, either in Canada: Baron et al. v. The Queen, [1990] 1 C.T.C. 84 (F.C.T.D.) aff’d [1991] 1 C.T.C. 125 (F.C.A.); or, in the U.S.: United States v. Arthur Young et al. , (1984) 465 U.S. 805 (S.C.)
If an accountant is acting as an agent for a lawyer, to facilitate the delivery of legal advice then their work produce may be privileged: In re Goodman & Carr et al. [No. 1], [1968] C.T.C. 484 (Ont. S.C.); and Southern Railway of British Columbia Ltd., et al. v. Canada (Deputy Minister Of National Revenue), [1991] C.T.C. 432 (B.C.S.C.)
The criteria for determining whether to extend the privilege to accountants were set by the Exchequer Court of Canada: Susan Hosiery v. M.N.R. , [1969] C.T.C. 353.
Limited Or Absolute?
In England solicitor-client privilege has been found to be absolute. It was deemed too crucial to the administration of justice to interfere with: R. v. Derby Magistrates’ Court, [1995] 4 All E.R. 526.
In the U.S.A. attorney-client communications will generally be found to be privileged if the four criteria of the Wigmore test have been met: J. H. Wigmore, Evidence in Trials at Common Law, Vol. 8. (McNaughton Revision) Boston: Little, Brown & Co., 1961.
In Canada the privilege is not absolute, although its exceptions are narrow: preventing a risk to public safety (Smith v. Jones, above); preventing a risk to prison security (Solosky v.
Must Have DocumentsA driving accident can become a costly and bureaucratic nightmare if you do not have the proper documentation. You should carry the following documents with you.Mexican Auto Insurance Policy: You must have Mexican Auto Insurance issued by a company recognized by the Mexican government. In addition to the policy, you should have premium payment receipt, accident instructions, and contact information for your provider. Valid Driver's License: The license should have your photo and match the name on the title or registration of your vehicle.Vehicle Title or Registration Receipt: The title or registration should be up in your name or the insurance policy should identify the owner by name and the principal driver. Unregistered vehicles or vehicles with expired tags will have their vehicles confiscated.Proof of Citizenship: Drivers License, Birth certificate, passport, or notarized proof of citizenship. (Must have passport in 2008)Permission Letter From Bank or Lien Holder: If you do not own the title on the car, and you will be traveling beyond the border zone, (Approx. 70 miles from the border) you must have a letter of permission from the bank or lien holder for financed cars, rental cars, leased cars, or company car
The privilege between solicitor and client is a fundamental right; without it, the legal system could not function: Smith v. Jones (1999), 132 C.C.C. (3d) 225, (S.C.C.) per Cory J. at p. 239 who said, “it is the highest privilege recognized by the courts.”
Accountant Privilege?
Generally this protection has not been extended to accountants, either in Canada: Baron et al. v. The Queen, [1990] 1 C.T.C. 84 (F.C.T.D.) aff’d [1991] 1 C.T.C. 125 (F.C.A.); or, in the U.S.: United States v. Arthur Young et al. , (1984) 465 U.S. 805 (S.C.)
If an accountant is acting as an agent for a lawyer, to facilitate the delivery of legal advice then their work produce may be privileged: In re Goodman & Carr et al. [No. 1], [1968] C.T.C. 484 (Ont. S.C.); and Southern Railway of British Columbia Ltd., et al. v. Canada (Deputy Minister Of National Revenue), [1991] C.T.C. 432 (B.C.S.C.)
The criteria for determining whether to extend the privilege to accountants were set by the Exchequer Court of Canada: Susan Hosiery v. M.N.R. , [1969] C.T.C. 353.
Limited Or Absolute?
In England solicitor-client privilege has been found to be absolute. It was deemed too crucial to the administration of justice to interfere with: R. v. Derby Magistrates’ Court, [1995] 4 All E.R. 526.
In the U.S.A. attorney-client communications will generally be found to be privileged if the four criteria of the Wigmore test have been met: J. H. Wigmore, Evidence in Trials at Common Law, Vol. 8. (McNaughton Revision) Boston: Little, Brown & Co., 1961.
In Canada the privilege is not absolute, although its exceptions are narrow: preventing a risk to public safety (Smith v. Jones, above); preventing a risk to prison security (Solosky v.
Everyone has an opinion of course and many folks say that they are much the same as our rear ends. Indeed, in observation that comment seems to be quite evident. On the Internet when participating in online forums and Blogs you can easily find yourself debating politics and next thing you know they are calling you every name in the book?If you decide to damn the torpedoes and go full speed ahead then realize that; Debating politics on Forums and Blogs can get ugly! One technique to use when things get out of hand is to make a statement such as;"Dear Sir, just for the record please believe me when I do not approve of your attacks on my personal character, it shows me a real problematic side of your personality, which can hurt your social standing, I worry about you, so you must work on this. Please accept this expert advice without need for payment. I find it so very telling of your true intentions."Then you have flipped the conversation and taken the moral high ground. You see the real problem is that the Radical Democrats are not a small group and I have traveled this nation and listened to them embolden each other with hate, it is a very bad thing for our nation.Their selective reading and political correctness has turned into a badge of honor and tool of socialization, it is a hate-group. A hate for America, Capitalism and all we stand for in this great nation. The so-called Radical Demo
Generally this protection has not been extended to accountants, either in Canada: Baron et al. v. The Queen, [1990] 1 C.T.C. 84 (F.C.T.D.) aff’d [1991] 1 C.T.C. 125 (F.C.A.); or, in the U.S.: United States v. Arthur Young et al. , (1984) 465 U.S. 805 (S.C.)
If an accountant is acting as an agent for a lawyer, to facilitate the delivery of legal advice then their work produce may be privileged: In re Goodman & Carr et al. [No. 1], [1968] C.T.C. 484 (Ont. S.C.); and Southern Railway of British Columbia Ltd., et al. v. Canada (Deputy Minister Of National Revenue), [1991] C.T.C. 432 (B.C.S.C.)
The criteria for determining whether to extend the privilege to accountants were set by the Exchequer Court of Canada: Susan Hosiery v. M.N.R. , [1969] C.T.C. 353.
Limited Or Absolute?
In England solicitor-client privilege has been found to be absolute. It was deemed too crucial to the administration of justice to interfere with: R. v. Derby Magistrates’ Court, [1995] 4 All E.R. 526.
In the U.S.A. attorney-client communications will generally be found to be privileged if the four criteria of the Wigmore test have been met: J. H. Wigmore, Evidence in Trials at Common Law, Vol. 8. (McNaughton Revision) Boston: Little, Brown & Co., 1961.
In Canada the privilege is not absolute, although its exceptions are narrow: preventing a risk to public safety (Smith v. Jones, above); preventing a risk to prison security (Solosky v.
Newsletters are often thought of as easy, do-it-yourself communications projects. The reality is different…and that can be discouraging.Developing a good newsletter concept can be difficult and time-consuming. It takes market intelligence -- and maybe research -- to find out what people will read. Then it takes careful planning, discipline and skill to crank out something worthwhile on a schedule.Why bother? Because the rewards are there for those who enter the newsletter game.1. Build loyalty: Send out a regular newsletter to your customers to build loyalty. Better informed customers are better customers.2. Educate: A regular newsletter can educate distributors, sales reps, or even prospects.3. Boost credibility: Publishing a newsletter is a way to send out great information with your name on it.4. Stay in touch: Advertising not in your budget? Exhausted your public relations options? A newsletter can keep your name in front of a small, well-defined audience.5. Repeat your message: Repetition is an important facet of a successful communications program. A newsletter is another way to deliver your message.6. Control. Control. Control: Audience. Message. Timing. You control it all with a newsletter.7. Cost efficiency: Send out an electronic newsletter, and you can save on time, printing and postage. Plus you can use it as content on you
The criteria for determining whether to extend the privilege to accountants were set by the Exchequer Court of Canada: Susan Hosiery v. M.N.R. , [1969] C.T.C. 353.
Limited Or Absolute?
In England solicitor-client privilege has been found to be absolute. It was deemed too crucial to the administration of justice to interfere with: R. v. Derby Magistrates’ Court, [1995] 4 All E.R. 526.
In the U.S.A. attorney-client communications will generally be found to be privileged if the four criteria of the Wigmore test have been met: J. H. Wigmore, Evidence in Trials at Common Law, Vol. 8. (McNaughton Revision) Boston: Little, Brown & Co., 1961.
In Canada the privilege is not absolute, although its exceptions are narrow: preventing a risk to public safety (Smith v. Jones, above); preventing a risk to prison security (Solosky v.
Sticking to a budget can be difficult, but with so many demands on your finances you have to be extra cautious. TV ads are constantly bombarding the airwaves with messages that you need to buy this or you must have that. Usually, if you just wait a week or two, the urge to buy that new gadget will pass. But, what should you do if you have already spent more than you have? The following are several real world ideas that can help you save real dollars.First of all, consider refinancing high interest-rate loans and credit cards. Obviously you would like to pay as little interest as possible, sometimes by shopping around and transferring a balance to a low-interest rate card, you can save hundreds of dollars. Even better, if you can find a lower rate on your mortgage, you will be savings thousands of dollars. Just make sure to get your debts paid down as quickly as possible.Secondly, change the deductible on your auto insurance to $500 or $1,000. This change can save you up to 40%. The insurance company will make money no matter what. If you file a claim they are likely to raise your rates to make up the difference so you end up paying no matter what. It makes sense to cover the first $500 or $1,000 yourself and enjoy a lower monthly premium in the meantime.Another idea is to trim some small expenses. For example, if you get your haircut every 6 weeks, see if you can go 7 or 8 weeks instead
In the U.S.A. attorney-client communications will generally be found to be privileged if the four criteria of the Wigmore test have been met: J. H. Wigmore, Evidence in Trials at Common Law, Vol. 8. (McNaughton Revision) Boston: Little, Brown & Co., 1961.
In Canada the privilege is not absolute, although its exceptions are narrow: preventing a risk to public safety (Smith v. Jones, above); preventing a risk to prison security (Solosky v. The Queen, [1980] 1 S.C.R. 821); where the communication itself is a crime (Descoteaux v. Mierzwinski, [1982] 1 S.C.R. 860); or where the accused can show their innocence is at stake (R. v. Leipert, [1997] 1 S.C.R. 281).
Although courts may override solicitor-client privilege: R. v. Dunbar and Logan, (1982), 68 C.C.C. (2d) 13 (Ont. C.A.), an override will not be automatic even where the accused needs the information to make full answer and defence: R. v. Mills, (1999), 139 C.C.C. (3d) 321 at p. 364 per McLachlin J.
A court will weigh the principles of fundamental justice, as well as, the provisions of the Charter before permitting the privilege to be set aside.
The Supreme Court of Canada has established a flexible, two-part test to balance the competing interests of an accused’s need to make full answer and defence, and the inviolability of solicitor-client privilege: R. v. O’Connor, [1995] 4 S.C.R. 411 (S.C.C.)
Privilege And Income Tax Act
Although Parliament recognizes the existence and application of solicitor-client privilege, it has incorporated into the Income Tax Act (“ITA”) a statutory exclusion for the “accounting records” of a lawyer. That means that lawyer’s journals, vouchers and cheques will not be protected from disclosure as privileged (§232(1) ITA), because of that restrictive definition.
Parliament has also provided that the procedures for the claiming of privilege over documents to be seized or examined is only applicable if those documents were in the possession of a lawyer at the material time: §232(3) and (3.1) ITA; In re Sandwell Ltd. , [1969] C.T.C. 617.
Should a seizure be made under §232(3) or (3.1) ITA then the taxpayer, or their lawyer, has only fourteen (14) days to make an application to a court for a hearing to confirm the existence of the privilege (§232(4) ITA). If an application is not made within that time a judge may order the documents delivered to CRA: §232(6) ITA.
One cautionary note
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