Bibliographic record
Abstract
In Canada, information exchanged between an accountant and a client, while confidential under professional codes of conduct, is not privileged unless it falls within limited common law exceptions. Some countries have legislated to extend limited privilege to accountants, but Canada has not yet done so. This paper uses tax policy principles to critically evaluate the differential treatment of lawyer-client and accountant-client relationships under the rules of privilege in Canada. From a fairness perspective, the distinct treatment of taxpayer information based on the tax advisor consulted is inequitable. Differences in access to privilege create distortions in the tax advice market and increase complexity. The paper also identifies justifications for not extending privilege to accountants. Tax lawyers owe special duties to the administration of justice, but accountants do not. Taxpayer rights must be weighed against a state’s need to prevent tax avoidance and evasion. A modern balanced approach may lie in the legislated recognition of limited privilege for accountants, while allowing for clear exceptions to continue to facilitate tax administration.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.011 | 0.026 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.003 | 0.003 |
| Science and technology studies | 0.014 | 0.025 |
| Scholarly communication | 0.015 | 0.007 |
| Open science | 0.003 | 0.004 |
| Research integrity | 0.007 | 0.007 |
| Insufficient payload (model declined to judge) | 0.004 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".