Important Notices

Copyright/Permission to Reproduce

The materials at this Web site were produced and/or compiled by the Tax Court of Canada for the purpose of providing Canadians with direct access to information about the Court.

The materials at this site are covered by the provisions of the Copyright Act, by Canadian laws, policies and regulations and by international agreements. Those provisions serve to identify the information source and prohibit, in specific instances, the reproduction of materials without written permission.

Some material on this Web site may have been provided by third parties. In such situations, it will be necessary to seek permission from the rights holders prior to reproducing the material.

Non-commercial Reproduction

Information on this Web site has been posted with the intent that it be readily available for personal or public non-commercial use and may be reproduced, in part or in whole, and by any means, without charge or further permission, unless otherwise specified.

Users are required to:

  • Exercise due diligence in ensuring the accuracy of the materials reproduced;
  • Indicate both the complete title of the materials reproduced, as well as the author organization; and
  • Indicate that the reproduction is a copy of an official work that is published by the Government of Canada and that the reproduction has not been produced in affiliation with, or with the endorsement of the Government of Canada.

Unless otherwise specified, this authorization is also applicable to all published information regardless of its format.

Commercial Reproduction

The reproduction, in whole or in part, of multiple copies of materials at this site for the purposes of commercial redistribution is prohibited except with written permission. Through the permission-granting process, the Court helps ensure that individuals/organizations wishing to reproduce materials for commercial purposes have access to the most accurate, up-to-date versions. To obtain permission to reproduce materials at this site for commercial purposes please contact:

Public Works and Government Services Canada
Publishing and Depository Services
350 Albert Street, 4th Floor
Ottawa, Ontario
K1A 0S5



Through an agreement with the University of Montréal's Centre de recherche en droit public (CRDP), reasons for judgment of the Tax Court of Canada have been available on our site since 2000, via the LexUM server.


Some of the information at this Web site has been provided by external sources. The Tax Court of Canada is not responsible for the accuracy, reliability or currency of the information provided by external sources. Users wishing to rely upon this information should consult directly with the source of the information.

Please note that the reasons for judgment of the Tax Court of Canada and the consolidations of legislation available at this Internet site have been prepared for convenience of reference only.

Despite the considerable care taken by the Tax Court of Canada and LexUM in preparing this site, these organizations are in no way responsible for the accuracy or reliability of the information.


Links to this site will be allowed subject to the following criteria:

  • the pages on this site will not be loaded into frames on other sites; entire pages will load into the users' window so that users know they are viewing content from this site;

  • content from this site will be used "as is" and no fees will be charged for access to it; and

  • no logos, trademarks or other Tax Court of Canada or Government of Canada marks will be used in the link you post without permission.

Official Languages

The Tax Court of Canada Web site is governed by the Official Languages Act and relevant Treasury Board policies. However, users should be aware that information on external sites to which we may link is available only in the language in which it was provided.

Tax Court of Canada Privacy Statement

The Tax Court of Canada is committed to respecting the personal privacy of individuals who visit its Web site. This page summarizes the privacy policy and practices of the Tax Court of Canada Web site.

  • The Tax Court of Canada does not automatically gather any personal information, such as your name, phone number, or e-mail or street address, during your visit to its Web site. This information is obtained only if you supply it to us voluntarily by e-mail or if you submit documents using our online service.

  • The Tax Court of Canada may use software that receives and records the Internet Protocol (IP) addresses of computers that have connected with its Web site. The Court normally makes no attempt to link these addresses with the identities of individuals visiting the site. However, a link could be made should an investigation into a security breach be required.

  • The Tax Court of Canada does not use "cookies" to track how visitors use its Web site. The section of the site that provides online document submission uses "cookies" to facilitate your transactions only. (Note: "cookies" are files that a Web site can place on your hard drive, without your knowledge, to monitor your use of that site.)

  • Visitor information is not disclosed to anyone except Tax Court of Canada personnel who need the information, e.g. to respond to a request. The information you give us will be shared with another government department only if your inquiry relates to that department. We do not use the information to create individual profiles, nor do we disclose this information to anyone outside the federal government.

Questions or comments regarding this Privacy Statement may be directed to

Accessibility Notice

Tax Court of Canada is committed to achieving a high standard of accessibility as defined in the Standard on Web Accessibility. In the event of difficulty using our Web pages, applications or device-based mobile applications, please contact us for assistance or to obtain alternative formats such as regular print, Braille or another appropriate format.