The appellant sought access to records relating to the taxation of Gold Loans, hedging transactions, and the calculation of profit under the Mining Tax Act.
The Ministry of Finance denied access to several records, claiming exemptions for advice or recommendations, intergovernmental relations, third party information, tax return information, and solicitor-client privilege.
The Adjudicator refused to allow the Ministry to raise additional discretionary exemptions late in the process.
Applying the dominant purpose test for litigation privilege, the Adjudicator found that some records were exempt while others were not.
The Ministry was ordered to disclose portions of the records that did not qualify for the claimed exemptions.