Income tax: do documents, showing an analysis of shareholdings to establish continuity of ownership, constitute source documents under the guidelines for Access to Professional Accounting Advisors' Papers?

Yes. Under the guidelines, tax working papers are source documents because "they are used in assembling and compiling information preparatory to the completion of tax returns".

Documents which show an analysis of shareholdings and are used to establish continuity of ownership preparatory to the completion of tax returns are tax working papers.

Accordingly, these documents are source documents, and accordingly, access to those documents is not precluded by the Guidelines.