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Versions of s. 237.3(17)

I-3.3 — Income Tax Act · 2 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2023-06-22 to present available View Source
    For greater certainty, forthis section does not require the purposedisclosure of thisinformation section,if a lawyer whoit is anreasonable advisorto inbelieve respectthat ofthe a reportable transactioninformation is not requiredsubject to disclose in an information return in respect of the transaction any information in respect of which the lawyer, on reasonable grounds, believes that a client of the lawyer has solicitor-client privilege.
    Full text

    For greater certainty, this section does not require the disclosure of information if it is reasonable to believe that the information is subject to solicitor-client privilege.

  2. 2013-06-26 to 2023-06-22 View Source

    For greater certainty, for the purpose of this section, a lawyer who is an advisor in respect of a reportable transaction is not required to disclose in an information return in respect of the transaction any information in respect of which the lawyer, on reasonable grounds, believes that a client of the lawyer has solicitor-client privilege.