Acts and Regulations

E-11 - Evidence Act

Full text
Solicitor and client communication
43.2(1)Any privilege that exists in relation to any communication between a solicitor and client is not lost or waived because all or part of the communication is
(a) furnished or disclosed to the client’s auditor for the purpose of assisting the auditor in the performance of an audit, or
(b) referred to in the client’s financial statements and the notes with respect to those statements.
43.2(2)The fact that any communication between a solicitor and client is prepared or made with the intention that it will be furnished or disclosed to the client’s auditor for the purpose of assisting the auditor in the performance of an audit does not prevent the creation of, or give rise to the waiver of, a privilege in relation to that communication.
1987, c.19, s.1