Cases
Deegan v. Canada (Attorney General), 2019 FC 960, aff'd 2022 FCA 158
Both plaintiffs were American citizens as a result of each having been born in the U.S., although neither spent more than a few years there as...
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| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | Part XVIII entailed a seizure of account information, but not in contravention of s. 8 | 500 |
| Tax Topics - Income Tax Act - Section 266 - Subsection 266(2) | Canada’s FATCA-related legislation does not contravene the Charter | 208 |
Almadhoun v. Canada, 2018 FCA 112
The appellant received a Refugee Protection Claimant Document on October 12, 2011 after arriving in Canada from Palestine with her son. On...
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| Tax Topics - Income Tax Act - Section 122.6 - Eligible Individual - Paragraph (e) | unsuccessful refugee claimant who was subsequently permitted to stay on compassionate grounds did not qualify | 330 |
| Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) - Paragraph 171(1)(b) - Subparagraph 171(1)(b)(iii) | TCC, after finding against the taxpayer, improperly directed CRA to “seriously” consider interest relief and tax remission | 280 |
| Tax Topics - Statutory Interpretation - Ordinary Meaning | supposed purpose cannot supplant clear language | 79 |
Deluca v Canada, 2016 ONSC 3865
The taxpayer’s claim against CRA for negligence in failing to revoke the registration of a charity on a timely-enough basis (so that he suffered...
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| Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) | no tort damages against CRA for tort damages based on its denial of deductions | 267 |
| Tax Topics - General Concepts - Negligence, Fiduciary Duty and Fault | CRA has no duty to protect taxpayers from participating in tax shelters | 362 |
Ali v. Canada, 2008 DTC 6446, 2008 FCA 190
A naturopath "prescribed" various herbs, vitamins and supplements for the treatment of the taxpayers' myalgic encephalomyelitis, chronic fatigue...
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| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(n) | 124 |
Fannon v. Canada Revenue Agency, 2012 DTC 5130 [at 7247], 2012 FC 876, aff'd 2013 DTC 5088 [at 5975], 2013 FCA 99
The taxpayer's son did not reside with him when he incurred expenses in caring for his son, and therefore the expenses were not "child care...
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| Tax Topics - Income Tax Act - Section 63 - Subsection 63(3) - Child Care Expense | 84 |
Pilette v. Canada, 2010 DTC 5075 [at 6808], 2009 FCA 367
The legislative choice reflected in s. 118(1)(b)(ii)(D), that no credit would be provided to young adults over the age of 18 who remained...
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| Tax Topics - Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b) | 66 |
Canada v. Wetzel, 2006 DTC 6189, 2006 FCA 103
The Tax Court erred in considering the taxpayer's claim that his section 15 Charter rights had been violated when officials at the Department of...
Canada (Attorney General) v. Campbell, 2006 DTC 6023, 2005 FCA 420
Paragraph (f) of the definition of in s. 122.6 of the Act, which provided that a female parent is presumed to be primarily responsible for the...
Chua v. MNR, 2000 DTC 6527 (FCTD)
Article XXVI A of the Canada-U.S. Convention was contrary to section 15 of the Charter in light of the citizenship preference contained in...
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| Tax Topics - Treaties - Income Tax Conventions - Article 26A | 30 |
Weeks v. Canada, 2001 DTC 5035 (FCA)
The Minister allowed some medical expense tax credits in respect of care for a son of the taxpayer who suffered from congenital brain malformation...
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| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) | 139 |
The Queen v. Mercier, 97 DTC 5081 (FCTD)
The 18-year age limit in s. 118(1)(b)(ii)(D) was not contrary to s. 15(1) of the Charter (and would have been justified under s. 1 of the Charter...
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| Tax Topics - Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b) | 32 |
Vosicky v. R., [1997] 1 CTC 85, 96 DTC 6580
In rejecting a submission that the forward averaging provisions of the Income Tax Act discriminated against poor taxpayers by tying the forward...
Thibaudeau v. The Queen, 95 DTC 5273, [1995] 1 CTC 382 (SCC)
S.56(1)(b), which required the inclusion of child maintenance payments in the hands of the recipient (in this case, the former wife of the payor)...
Lister v. The Queen, 94 DTC 6531, [1994] 2 CTC 365 (FCA)
In response to a submission that s. 122.5 discriminated against children under the age of 19 because it is only their parents who are entitled to...
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| Tax Topics - Income Tax Act - Section 122.5 | 67 |
Kasvand v. The Queen, 94 DTC 6271, [1994] 2 CTC 46 (FCA)
The exclusion from the definition of "earned income" in s. 146(1) of such sources of income as pensions, family allowances, interests and other...
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| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 20(1) | 75 |
Symes v. Canada, 94 DTC 6001, [1993] 4 S.C.R. 695, [1994] 1 CTC 40
The limitation on the deduction of child care expenses in s. 63 of the Act did not violate s. 15(1) of the Charter in the absence of evidence that...
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| Tax Topics - General Concepts - Evidence | 80 | |
| Tax Topics - General Concepts - Stare Decisis | 69 | |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose | 121 | |
| Tax Topics - Income Tax Act - Section 63 - Subsection 63(1) | 45 | |
| Tax Topics - Income Tax Act - Section 9 - Accounting Principles | 70 | |
| Tax Topics - Statutory Interpretation - Specific v. General Provisions | deduction to extent limited by a specific provision could not be deducted under a general provision | 74 |
Schachtschneider v. The Queen, 93 DTC 5298, [1993] 2 CTC 178 (FCA)
The fact that s. 118(1) at the time provided a greater benefit to an unmarried couple with a child than to a married couple with a child could not...
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| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Paragraph 2(a) | 60 |
OPSEU v. National Citizens' Coalition, 90 DTC 6326, [1990] 2 CTC 163 (Ont CA)
The more stringent requirements under the Income Tax Act for the deduction of expenses by an employee rather than a self-employed businessman...
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| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Paragraph 2(b) | 34 |
The Queen v. Kurisko, 88 DTC 6434, [1988] 2 CTC 254 (FCTD), aff'd 90 DTC 6376 (FCA)
S.8(1)(m) of the Act (which establishes a $3500 limit for pension plan contributions) is a provision of general application and is not...
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| Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) | 79 | |
| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(m) | 108 |
Wright v. Attorney-General of Canada, 88 DTC 6041, [1988] 1 CTC 107 (Ont. D. Ct.)
The Crown is not an "individual" for purposes of s. 15(1) and an attack under s. 15(1) on Crown prerogative powers accordingly failed.
R. v. Century 21 Ramos Realty Inc., 87 DTC 5158, [1987] 1 CTC 340 (Ont.C.A.)
The Attorney General's right of election in s. 239(2) does not contravene s. 15 of the Charter. S.239(2) "provides the Attorney General with...
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| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | benefit based on actual rather than subjective value | 93 |
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) | 97 |
Gerol v. A.G. Canada, 85 DTC 5561, [1986] 1 CTC 75 (S.C.O.)
The requirement in s. 146(2)(b)(iii) that an RRSP not provide for maturity after the end of the year in which the annuitant attains the age of 71...
See Also
Yao v. The King, 2024 TCC 19 (Informal Procedure)
Bocock J found that the exclusion of refugee claimants from the Canada child benefit (the “CCB”) was not contrary to s. 7 or 15 of the...
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| Tax Topics - Income Tax Act - Section 122.6 - Eligible Individual - Paragraph (e) | refugee claimants were ineligible | 98 |
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 7 | exclusion of refugee claimants from CCB benefit was not contrary to s. 7 | 164 |
Foley v. The Queen, 2021 TCC 92 (Informal Procedure)
After the taxpayer and his wife registered with Surrogacy in Canada Online (“SCO”) they entered into a surrogacy arrangement with a woman who...
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| Tax Topics - Income Tax Act - Section 118.01 - Subsection 118.01(2) | the non-inclusion of surrogate parent expenses under s. 118.01 did not violate s. 15 equality rights | 83 |
Leeper v. The Queen, 2015 DTC 1115 [at 733], 2015 TCC 82 (Informal Procedure)
It was not discriminatory under the Charter to deny medical expense tax credits for natural cancer remedies.
The decision was not distinguishable...
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| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(n) | supplements, vitamins and herbs not eligible | 48 |
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 7 | unavailability of tax credit for natural cancer remedies did not infringe the taxpayer's s. 7 rights | 54 |
D'Ambrosio v. The Queen, 2014 DTC 1090 [at 3154], 2014 TCC 70 (Informal Procedure)
The taxpayer argued that s. 118(5), which denied his access to a s. 118(1) child tax credits because he paid court-ordered support amounts, was a...
Hall v. The Queen, 2013 DTC 1241 [at 1313], 2013 TCC 314 (Informal Procedure)
Pizzitelli J found that there was no discrimination in denying the taxpayer charitable credits for donations made to the International Association...
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| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts | no charitable registration, no discrimination | 46 |
Johnston v. The Queen, 2012 DTC 1175 [at 3437], 2012 TCC 177 (Informal Procedure)
The taxpayer installed a hot tub to be used as a hydrotherapy pool for her daughter, who had cerebreal palsy-related spastic quadriplegia and...
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| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.2) | 139 |
Astley v. The Queen, 2012 DTC 1162 [at 3394], 2012 TCC 155 (Informal Procedure)
The taxpayer did not begin to live with her spouse (who was still in the process of immigrating to Canada) until after the taxation year in...
Stogrin v. The Queen, 2012 DTC 1021 [at 2599], 2011 TCC 532 (Informal Procedure)
The taxpayer argued that the 50% limitation on meal expense deductions in s. 67.1 was discriminatory because it did not produce a roughly...
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| Tax Topics - Income Tax Act - Section 67.1 - Subsection 67.1(1) | 50 |
Fannon v. The Queen, 2012 DTC 1007 [at 2534], 2011 TCC 503 (Informal Procedure)
The taxpayer's court-ordered daycare expenses were not deductible under s. 63(3) because he did not reside with the child. Webb J. dismissed the...
Hotte v. The Queen, 2011 DTC 1011 [at 64], 2010 TCC 611 (Informal Procedure)
Boyle J. found that the distinction in s. 118 that allows taxpayers of 65 years and older to split all pension income with a spouse, but restricts...
Tall v. The Queen, 2009 DTC 187, 2008 TCC 677 (Informal Procedure)
V.A. Miller, J. followed the decision in Ali v. The Queen, 2008 DTC 6446, 2008 FCA 190 in finding that the "recorded by a pharmacist" requirement...
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| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(n) | 54 |
McKenna v. The Queen, 2005 DTC 1410, 2005 TCC 599 (Informal Procedure)
The taxpayer unsuccessfully made a submission that it constituted discrimination contrary to s. 15(1) of the Charter for disability pension...
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| Tax Topics - Income Tax Act - Section 118.3 - Subsection 118.3(1) | 51 |
Barrons v. The Queen, 95 DTC 483 (TCC)
In response to a contention that as a member of the "working class", the taxpayer's charter rights were violated because she did not, for economic...
Weronski v. MNR, 91 DTC 1105, [1991] 2 CTC 2431 (TCC)
The fact that the requirements in s. 60(c.1) of the Act for the deduction of payments made to a former common-law spouse were more stringent than...
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| Tax Topics - Income Tax Act - Section 60 - Paragraph 60(c.1) | 46 |