Duhaime's Legal Citations

CCI - Cour canadienne de l'impôt (Canada)


2003 to date.

The legal citation for French language, published decisions of the Tax Court, Ottawa, Ontario (Canada).

In 2003, the Tax Court of Canada, based in Ottawa, Ontario, opted for a database and Internet-friendly neutral citation system.

It may be, but it is not intended that it would be spelled in the traditional legal citation format, with periods, as in "C.C.I."

TCC 2008Since 2003, all French-language cases chosen for release to the public are assigned a permanent CCI number with the four-digit year followed by the CCI and then a sequentially assigned number which starts at 1 on the first judgment issued as of January 1, and ends with the last judgment published on December 31 of each year.

Since 2003 to date, the Court sustains a mirror legal citation, TCC,  for Tax Court of Canada, which is assigned to English-language version of judgments.

Thus, for any given CCI judgment, there can be either an TCC citation, a CII citation, or both.

A sample citation, and first ever to be assigned a TCC citation:

Rodier v. The Queen, 2003 CCI 1

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