Excise Tax Act — E-15 293
d apply, on three clear days notice of motion to the Deputy Attorney General of Canada, to a judge for an order (i) fixing a day, not later than twenty-one days after the date of the order, and a place for the determination of the question whether the client has a solicitor-client privilege in respect of the document, and (ii) requiring the production of the document to the judge at that time and place; (b) serve a copy of the order on the Deputy Attorney General of Canada and, where applicable, on the custodian within six days after the day it was made and, within the same time, pay to the custodian the estimated expenses of transporting the document to and from the place of hearing and of safeguarding it; and (c) if the client or lawyer has proceeded as authorized by paragraph (b), apply at the appointed time and place for an order determining the question. Disposition of application (6) An application made under paragraph (5)(c) shall be heard in camera and, on the application, the judge (a) may, if the judge considers it necessary to determine the question, inspect the document and, if the judge does so, the judge shall ensure that it is repackaged and resealed; and (b) shall decide the matter summarily, and if the judge is of the opinion that the client (i) has a solicitor-client privilege in respect of the document, the judge shall order the release of the document to the lawyer, and (ii) does not have a solicitor-client privilege in respect of the document, the judge shall order that (A) the custodian deliver the document to the officer or some other person designated by the Commissioner in the case of a document that was seized and placed in custody under subsection (3), or (B) the lawyer make the document available for inspection or examination by the officer or other person designated by the Commissioner in the case of a document that was retained under subsection (4), and shall, at the same time, deliver concise reasons in which the document shall be identified without divulging any of its details. Order on application (7) Where a document is seized and placed in custody under subsection (3) or is retained under subsection (4) and a judge, on the application of the Attorney General of Canada, is satisfied that neither the client nor the lawyer has made an application under paragraph (5)(a) or, having made such an application, that neither the client nor the lawyer has made an application under paragraph (5)(c), the judge shall order that (a) the custodian deliver the document to the officer or some other person designated by the Commissioner in the case of a document that was seized and placed in custody under subsection (3); or (b) the lawyer make the document available for inspection or examination by the officer or other person designated by the Commissioner in the case of a document that was retained under subsection (4). Delivery by custodian (8) The custodian shall deliver the document (a) to the lawyer (i) in accordance with a consent executed by the officer or by or on behalf of the Deputy Attorney General of Canada or the Commissioner, or (ii) in accordance with an order of a judge under this section; or (b) to the officer or some other person designated by the Commissioner (i) in accordance with a consent executed by the lawyer or the client, or (ii) in accordance with an order of a judge under this section. Continuation by another judge (9) Where the judge to whom an application is made under paragraph (5)(a) cannot for any reason act or continue to act in the application under paragraph (5)(c), the application under paragraph (5)(c) may be made to another judge. Costs (10) No costs may be awarded on the disposition of any application under this section. Directions (11) Where any question arises as to the course to be followed in connection with anything done or being done under this section, other than subsection (2), (3) or (4), and there is no direction in this section with respect thereto, a judge may