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Atricle Dump - Attorney-Client Privilege
The restaurant industry in the United States employs an estimated 12.2 million people, making it the nation's largest employer outside of government agencies.The restaurant industry in the United States employs an estimated 12.2 million people, making it the nation's largest employer outside of government agencies. This industry provides work for more than 9 percent of those employed in the United States.Eating-and-drinking places are extremely labor-intensive -- sales per full-time-equivalent employee were $57,567 in 2003 and notably lower than other industries. More than four out of 10 adults have worked in the restaurant industry at some time during their lives and 27 percent of adults got their first job experience in a restaurant. Every additional $1 million in restaurant sales generates an additional 42 jobs for the nation's economy. In 2004 more than 54 billion meals were eaten in restaurants and school and work cafeterias.The typical employee in a foodservice occupation is:- Female 55% - Under 30 years of age 52% - Single 68%Between 1970 and 2002, restaurant-industry sales will post a compound annual growth rate of 7.3 percent. Industry pundits are now tipping that restaurant industry sales on a typical day in 2005 will topple $1.3 billion. This equates to an annual estimate for 2005 of $476 billion in restaurant sales. This also includes the impact that such sales
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 n
Ah summer! You're either getting ready to enjoy the carefree possibilities at home, at the shore, in the mountains... or like millions of home-based business people, you'll be working hard on your online endeavors ... right? Business as usual.One mistake many online marketers make, especially if you're new to marketing, is to think there's always tomorrow."I'll submit to the search engines... tomorrow.""I'll submit my ad to my favorite ezine... tomorrow.""I'll look for ways to generate traffic... tomorrow."The saying, "The early bird catches the worm!" wasn't just a catchy phrase someone thought up years ago. It's a fact.Especially online.Though the sunshine and swimming pool may beckon you outside (and do get out you definitely need Vitamin D), taking care of business first will help you stay ahead of those that think they can do it later.But... where to go and what to do?Though budget must play a paramount part in how often and what sort of advertising you do, even those with cashflow need not spend tons of money to promote.My article, "2005 Reality Check," lists 14 different methods for advertising online. How many do you implement on a consistent (there's the key word) basis?Yes, the summer months are tempting to take it easy, but I'm willing to bet with a
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. 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 n
Are you planning to sell your business? Or are you looking for a new business opportunity you can invest in? If you are, then you should use a business broker to help you search for a buyer or a seller, as well as facilitate the transfer and purchase of a business.Business brokers, also known as business transfer agents, are persons or firms that facilitate the buying and selling of other businesses. The job of a business broker usually involves determining the value of a business, advertising it to prospective buyers, and facilitating the discussions and transactions between the buyers and sellers.For business sellers, a good broker helps you sell your business at a higher price. A great business broker will determine the difference between simply settling a transaction to cutting a great deal where you acquire the maximum value of your business. Finding a good business broker is actually not that difficult.First, you can consult the International Business Brokers Association (IBBA). With the assistance of this trade association, you can find a certified business broker. You can also ask for referrals and recommendations from trustworthy sources that have first-hand knowledge of the business brokerage industry.When choosing a certified business broker, there are some important criteria you should keep in mind. Investigate the broker?s background, credentials and previous experience. If the
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. 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 n
The cost, speed and quality leaps of Lean Six Sigma are obtained through the application of appropriate tools. We conclude by reviewing some tools from the Analyse, Improve and Control phases of DMAIC.The Analyse PhasePurpose of Analyse:In implementing Lean Six Sigma this phase identifies and verifies the relationships between causes and their effects. It helps in the discovery of factors that affect key process inputs and outputs. The analyse phase seeks to find patterns in the data obtained during the measure phase in order to make sense of it all.Tools for Analyse:Scatter Plots:Two variables are plotted against each other on a graph. The resulting picture gives a visual indication of how well correlated the variables are.Regression Analysis:This can be regarded as a mathematical equivalent of the scatter plot. Here an equation is derived to express the dependence of one of the variables on one or more others. The equation can then be used to predict values of the dependent variable for given values of the independent variables.Fish bone diagram:A large arrow is drawn with the effect whose causes are being analysed show on the right at the end of the arrow. Main categories of probable causes are shown on branches emanating from the main line. For each category, detailed causes are brainstormed and
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. 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 n
Without question the most critical skills in sales management are recruiting, selecting and hiring the best sales representatives. Yet why do so many sales managers come up short in these vital skills?If your goal is to land a top sales performer, then you might want to compare how flying a plane is like picking a superb sales person.Filing Your Pre-flight PlanWhether a novice or veteran you are trained as part of your certification and licensing process that the first step is to file a flight plan. In it you identify your route of travel, time of anticipated departure, time of expected arrival and other pertinent information such as yours and any other passenger names. Candidly is not this the same as identifying when and where you expect to conduct your interviews, as well as when the expected completion and hiring of your identified top candidate will come aboard?Pre-Flight Visual CheckGood pilots recognize the importance of visually checking the plane. Similarly, before skilled sales managers begin interviewing prospective candidates they know what they are looking for. A well thought out job description provides a good flight pattern for your selection. Ideally it has been tested and verified at least one level in management above you. In the absence of a formal job description, soliciting the input of your MVP – Most Valuable Pilot - already among your flight crew works
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. 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 n
After years of working as an administrative assistant, Susan finally broke into the ranks of management. Eventually she changed companies and continued on her career path.Over time, problems arose in her new position. Politics were ugly at the new company, and Susan didn’t believe she had the savvy to navigate such treacherous waters. To make matters worse, she was made the scapegoat for a project that went awry. When she was able to prove that it had not been her fault, she was perceived as “defensive.”Then an administrative assistant position opened up in an office near her home. The hours were perfect and the salary wasn’t that bad. It was a job she knew she could do, and it would be a lot less stress.Susan decided that she wasn’t management material after all, applied for the job, and got it.Three years later, she regrets the decision. She’s applied for higher level jobs at other organizations, but because she went back to the secretarial realm, employers perceive her as administrative support material. She says if she had to do it over again, she would have left the toxic company but worked to remain at her current job level.Jackie was a nurse. The work was tiresome and often grueling, but she was proud of her work, and truly enjoyed interaction with her patients and their families. But she eyed the position of the director of her department. The director didn’t chang
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 for CRA is that §488.1 in the Criminal Code (“CC”), a provision similar to §232 ITA, has been held to be unconstitutional under §8 of the Charter. The Supreme Court of Canada found that the statutory procedures infringed the Court’s discretion in handling claims for solicitor-client privilege: Lavallee, et al. v. Canada (Attorney General), [2002] 3 S.C.R. 209.
Comments made by Arbour, J. in Lavallee (at §21) suggest that §232 may also unconstitutional because it mirrors §488.1 CC.
Privilege And The Canada Revenue Agency
CRA has its own ideas about what is, or isn’t, properly the subject of a privilege claim by a lawyer.
For example, CRA publishes internally a guide for handling Privilege Claims du
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