However, as discussed below, it seems that this did not affect the result in the case, which is probably best seen as a case of common interest privilege. (globalinvestigationsreview.com)
Common interest privilege allows one person to share privileged materials with others who have a common interest in the subject matter to which the privileged materials relate, without any loss of legal privilege. (globalinvestigationsreview.com)
A collective sigh of relief reverberated across the tax and corporate law bar when, on March 6, 2018, the Federal Court of Appeal released its reasons in Iggillis Holdings Inc. v Canada (National Revenue), 1 confirming the availability of common interest privilege in the context of a commercial transaction. (blg.com)