The Income Tax Act covers privilege between client and lawyers and notaries. Accountants are not covered here in the Income Tax Act.
The Supreme Court last week rendered a judgment regarding notaries with respect to their accounting files, accounting documents, des cas comptables, and the Supreme Court said that even though the Income Tax Act says they are not privileged, they are indeed privileged.
The Income Tax Act is unconstitutional in that respect, so they are privileged with respect to notaries and lawyers, but not with respect to the accountants in the Income Tax Act. I'm not talking about the accountants with respect to their profession. I'm talking about the Income Tax Act.