Case DataBaseCanadian tax decisions
Not legal advice. Candidate shortlist only — verify every citation on CanLII (or the official reporter), read the full reasons, and apply independent professional judgment. Do not rely on snippets or rankings as holdings.
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About this database
This tool searches a full-text index of about 52,000 Canadian tax decisions across the Tax Court of Canada (TCC), Federal Court (FC), and Federal Court of Appeal (FCA). The collection focuses on CRA tax debt and related issues — especially Income Tax Act s.160 (when someone may be assessed for another person’s tax after a transfer of property), plus themes like requirements to pay (RTP / s.224), garnishment, and tax-debt language. Sources include A2AJ bulk data plus official gap fills. Results are possible leads only: always open the full decision on CanLII or the official site and verify before relying on anything.
When hybrid search is on, keyword matches are combined with similar-case (embedding) matches into one shortlist, then TypeSafe Jev can reorder it. Page 2 still stays inside that shortlist. Research aid only — not legal advice.