Student Paper Award

The Canadian Tax Foundation-Fasken Martineau Dumoulin Award for Ontario 2013-14

Jason T. Kujath

The Canadian Tax Foundation is pleased to announce that Jason T. Kujath is the winner of the Canadian Tax Foundation-Fasken Martineau DuMoulin Award for the best Ontario paper of 2013-14 dealing with an aspect of Canadian taxation. 

Mr. Kujath’s paper, “Client-Privilege in the Context of Tax Advice” was written for the llm program at Osgoode Hall Law School. Mr. Kujath holds a Juris Doctor from the University of Windsor, Faculty of Law, and a bachelor of commerce degree. He is an associate at Dentons Canada llp in Calgary.


Privilege is fundamental to the rule of law. Confidential communication between a client and lawyer is pivotal for the proper administration of justice. If afforded privilege, tax memoranda, notes of tax advice, or other documents that set out or show the advice and reasoning or analysis provided to a client are protected from disclosure. The paper sets out the essential principles of privilege and highlights why privilege, as a fundamental concept to the proper administration of justice, does not apply to communications other than those made with a lawyer for a legal purpose.