Canada: Disclosure & Electronic Discovery & Privilege

What are the critical differences between interviewing children and adults in investigations, and how can investigators adapt their techniques to account for children's unique cognitive and emotional needs? Child forensic interviewing specialist Dayna Boyko shares essential lessons from her 25 years with the Toronto Police Service, revealing how investigators can maximize the accuracy and reliability of information gathered from young witnesses and survivors.

The Federal Court’s June 12, 2026 decision in Minister of National Revenue v KPMG Canada LLP, T-139-26, is a significant ruling on the limits of privilege assertions by third-party tax advisors in the context of CRA audits.

In Sakab Saudi Holding Company v. Al Jabri, 2026 ONCA 586, the Ontario Court of Appeal provided important guidance on the scope of solicitor-client privilege in the context of a civil fraud claim

This comprehensive weekly summary provides detailed analysis of civil law decisions from the Ontario Court of Appeal for August 17-21, 2026, covering critical issues in solicitor-client privilege, international child abduction, and procedural matters. The summaries examine landmark rulings on the crime-fraud exception to privilege in civil fraud cases and the application of grave risk of harm exceptions under the Hague Convention.

The Supreme Court of Canada has clarified the legal test for spoliation, establishing a four-part framework that litigants must understand when preserving evidence. This doctrine, rooted in ancient Roman law, creates a mandatory presumption against parties who intentionally destroy or suppress relevant evidence, with courts now empowered to impose severe but proportionate remedies based on the magnitude of the misconduct.

The Supreme Court of Canada has addressed the doctrine of spoliation for the first time in over a century, establishing a clear framework for cases involving intentional destruction of evidence.

In Stack v The King, 2024 TCC 137, the Tax Court of Canada blocked the Canada Revenue Agency's attempt to obtain various documents, including an email record, that were protected by solicitor-client privilege.

Navigate the complexities of Canadian transfer pricing audits with expert guidance on documentation requirements, CRA audit powers, and privilege protection. Learn strategic approaches to functional interviews, information requests, and compliance obligations while understanding the consequences of non-compliance and proposed legislative changes that could significantly impact audit procedures.

The growing use of generative Artificial Intelligence is undeniable. According to Justice Rakoff of the United States District Court of the Southern District of New York...