Plain meaning
A court-assigned citation that identifies a decision independently of a commercial reporter.
Also called
neutral citations
Key points
- A court-assigned citation that identifies a decision independently of a commercial reporter.
- The exact result depends on the statute, program terms, administrative guidance, or court decision that applies.
- The concept can affect compliance obligations, eligibility, payment timing, or the economic effect of a policy measure.
- Neutral citations make it easier to identify and link Canadian tax cases, such as 2026 TCC 105 or 2025 FCA 10.
Why it comes up
Neutral citations make it easier to identify and link Canadian tax cases, such as 2026 TCC 105 or 2025 FCA 10.