After centuries of accounting for purely tangible assets & value
creation, the accounting profession still refuses to
properly appreciate the fact intangible assets have been responsible
over the last 50 - 100 years for an ever - expanding slice of the pie, in terms of economic & corporate value -
creation.
Where a workplace accident has occurred, and the employer has statutory duties under sections 18 and 19 of the OHSA and simultaneously undertakes an internal investigation, claiming legal privilege
over all materials derived as part of that investigation, an inquiry is
properly directed to a referee under Rule 6.45 to determine the dominant purpose for the
creation of each document or bundle of like documents in order to assess the claims of legal privilege.