Description of the collection

The collection available on this site comprises close to 3,000 decisions rendered by the Tax Court of Canada since November 1997. The decisions are published by the Court in collaboration with the LexUM lab at the University of Montreal.

Source and quality of the decisions in the collection

The decisions rendered by the judges of the Tax Court of Canada are filed in the Registry of the Court. The electronic copies of those decisions are then converted to HTML and made public on this site. Every effort is made to offer a useful resource to the Canadian public. However, the copies on this site do not have the authenticity needed for professional usage. There can be conversion problems. If you discover such problems, we would appreciate being informed so that necessary corrections can be made.

It should also be noted that decisions rendered before 1997 are not available in electronic format and therefore are not accessible on this site.

See the instructions below on how to obtain paper copies of the Court's decisions.

Translation of decisions

As required by the Official Languages Act, information on our web site must be made available in both official languages. However, due to the large number of decisions released by the Court, it may take several months before the translations of certain decisions are made available. If the decision you are seeking is not available in both official languages, please be assured that it will be made available in the second official language as soon as possible. If you require that a decision be translated on an urgent basis, please contact the Court's library (see contact information below).

Use of documents published on this site

Please refer to the general conditions expressed in the Important Notices page.

Obtaining paper copies of Tax Court of Canada decisions

Paper copies of the Court's decisions can be obtained by contacting the Court's library (see contact information below). Please note that the rules of the Court require that a fee of 40 cents per page be charged for paper copies. Furthermore, a fee of 90 cents per page will be charged for copies sent by fax if long distance fees apply.

Contact Information

Tax Court of Canada Library
200 Kent Street
Ottawa, Ontario
Canada K1A 0M1
Phone number: 613-992-1704
Toll-free number: 1-800-927-5499
E-mail: web@tcc-cci.gc.ca