Informing the analysis of these issues is Sopinka, J.’s acknowledgement in MacDonald Estate v. Martin that the very confidential information for which protection is sought may need to be revealed on a motion such as this. His Honour suggested that the tension between maintaining the confidence and discharging the burden of addressing whether the information is or is not relevant to the matter at hand might be resolved having regard to the American courts’ ‘substantial relationship’ test.
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