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Legal Citation with the Canadian Open Access Legal Citation Guide (the COAL Guide)

This guide provides an introduction to legal citation with the COAL guide.

Citing Regulations

Regulations are passed under the authority of a particular statute at either the federal or provincial level. They are published with a citation to the year they were filed, and, like statutes, they are periodically consolidated. For more information on how to cite regulations, see section 5.4 in COAL.

Federal Regulations

Federal regulations are cited in two different ways depending on how they were published.

1. Regulations published in the Canada Gazette, Part II are cited with a SOR number (which stands for "Statutory Orders and Regulations"), the year they were filed, and a number. Until 1999, only the final two digits of the year are used. After 1999, all four digits of the year are used.

  • Example: Canadian International Trade Tribunal Rules, SOR/91-499 = this regulation was the 499th filed in 1991.
  • Example: Migratory Birds Regulations, SOR/2022-105 = this regulation was the 105th filed in 2022.

2. Regulations that were included in the 1978 Consolidated Regulations of Canada (CRC) are cited to the CRC with the chapter number. No year is needed.

  • Example: Government Annuities Regulations, CRC, c 879 = this regulation is found in chapter 879 of the Consolidated Regulations of Canada.

Ontario Regulations

Ontario regulations are cited as "Ontario Regulation" (O Reg) followed by a number and the last two digits of the year in which the regulation was filed.

  • Example: Input Tax Credit Information Regulations, O Reg 45/91 = this regulation was the 45th regulation filed in 1991.
  • Example: Hearings Before the Hearing and Appeal Divisions, O Reg 167/07 = this regulation was the 167th filed in 2007.

Consolidated Ontario regulations are cited to the "Revised Regulations of Ontario" (RRO) 1990 (the most recent time Ontario regulations were consolidated), and then the regulation number.

  • Example: Local Services Boards, RRO 1990, Reg 737 = this is Regulation 737 of the Revised Regulations of Ontario 1990.

Pinpoints

As with statutes, a pinpoint reference will refer to a specific section number within the regulation. The pinpoint appears at the end of the citation.

  • Example: Local Services Boards, RRO 1990, Reg 737 at s 8(1).
  • Example: Government Annuities Regulations, CRC, c 879 at s 2.