4145356 Canada Limited v. The Queen, 2009 TCC 480 (CanLII)

  • August 16, 2016

Date: 2009-09-28 Docket: 2008-2315(IT)G . Campbell J. Miller J. | Link

In this tax matter, the respondent (the Crown) asks for "any correspondence, emails and other documents exchanged between the Bank of America group and the Royal Bank of Canada group in connection with the discussions and negotiations leading to this transaction". "The Appellant has concerns that this email discovery will be time consuming, is far too broad, and at best, may only produce some evidence of subjective intention..." (which is not admissible). The court recognized that the request was not a fishing expedition, but narrowed the ambit of the request to the four key players, two at each bank, for the 6 month period during which the appellants were in email negotiations.