Duhaime's Legal Citations

T.C.C. - Tax Court of Canada

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


2003 to date.

The legal citation for 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 is increasingly presented without periods (TCC) especially in the context of electronic databases.

Since 2003, all cases chosen for release to the public are assigned a permanent TCC number with the four-digit year followed by the TCC 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, CCI,  for Cour canadienne de l'impôt, which is assigned to French-language version of judgments.

Thus, for any given TCC 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 TCC 1

REFERENCES:

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