The appellant, Future Electronics Inc., brought a motion for a permanent confidentiality order to redact the names of its suppliers and clients, as well as information regarding its business model, from the trial transcripts.
The Tax Court of Canada applied the Sherman test for discretionary limits on court openness.
The Court found that the disclosure of this information posed a serious risk to important public interests, including the preservation of confidential information, commercial certainty, and fair competition.
Concluding that redaction was necessary and that the benefits of the order outweighed its negative effects, the Court granted the motion and ordered the transcripts redacted.