Law360 Canada ( October 6, 2026, 9:39 AM EDT) -- Appeal by appellant from a Tax Court order granting respondent an interim confidentiality order protecting certain documents during discovery in two tax proceedings. The documents consisted of eight bid books and financial statements of certain subsidiaries and joint ventures and contained confidential commercial and third-party information. The respondent relied on an affidavit from its Head of Financial Reporting describing the documents and their confidential treatment but did not include the documents themselves in its motion record. The order required the documents to remain confidential and sealed if filed, required the parties to approach the Tax Court before filing them or related discovery materials, permitted the Crown full access during discovery, expired before the hearing on the merits and did not bind the trial judge. The appellant argued that the Tax Court lacked jurisdiction to issue the order before the documents were filed, improperly relied on affidavit evidence and a generalized document list without reviewing the documents, conflated protective and confidentiality orders, and breached procedural fairness because the respondent had not served and filed the documents....