On November 3, 2015, Raymond Doray, Ad. E., and Loïc Berdnikoff represented the Chambre des notaires du Québec before the Supreme Court of Canada to obtain a declaration of unconstitutionality regarding various provisions of theIncome Tax Act (ITA) which authorize the Minister of National Revenue, by means of a simple letter, to require that any person provide information or documents that might be of assistance in the administration or enforcement of the ITA, including lawyers and notaries. According to the Chambre, the provisions in question, when applied to a notary, violate the right to “solicitor-client privilege” and restrict the freedom of notaries in a manner that is not in accordance with the principle of fundamental justice relating to the legal counsel’s duty of committed representation.
Mr. Guillaume Laberge and Ms. Laurence Bich-Carrière actively took part in the preparation of this case.
To read a summary of the case, please click here.