Duhaime's Legal Citations

C.T.C. - Canada Tax Cases (Canada)

Related Citation: D. T. C., T.C.C.


flag of CanadaSince 1917.

 

Original publisher, Richard De Boo (Toronto) but by 2009, Carswell (Toronto).

Original statement of scope:

"Reporting on all judgments on income, sales, excise taxes and business assessment from all Dominion and Provincial courts, including appeals to the Judicial Committee of the Privy Council."

Volumes are numbered by year, some years requiring multiple volumes. For instance, in 2005, there were 5 volumes of C.T.C.

Sample citation:

Ahluwalia v Her Majesty the Queen [1993] 2 C.T.C. 2408

Competes with Dominion Tax Cases (DTC); each of CTC and DTC typically publishes the same set of tax law judgments. For example:

Crane Ltd. v. Minister of National Revenue, 60 DTC 1248; also at 1960 CTC 371 (1960)

 

REFERENCES:

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