Mahoney,
J.A.:—
This
is
an
application
for
judicial
review
of
a
decision
of
the
Tax
Court
of
Canada
given
in
an
appeal
by
the
applicant
from
her
1990
and
1991
income
tax
assessments.
Her
income
for
the
years
in
issue
consisted
entirely
of
Canada
Pension
Plan
and
other
pensions
and
superannuation
receipts,
family
allowance
and
interest
and
other
investment
income.
She
made
contributions
to
a
Registered
Retirement
Savings
Plan,
"RRSP",
which
were
disallowed.
The
disallowance
was
the
subject
of
the
appeal.
The
applicant
challenges
the
constitutionality
of
paragraph
146(1)(c)
of
the
Income
Tax
Act,
R.S.C.
1952,
c.
148
(am.
S.C.
1970-71-72,
c.
63)
(the
"Act")
which
defines
the
"earned
income”
upon
which
the
deductible
amount
of
RRSP
premiums
is
determined
and
which
excludes
income
from
all
of
the
sources
reported
by
her.
She
argues
that
the
paragraph
violates
rights
guaranteed
by
sections
7
and
8
and
subsections
15(1
)
and
20(1
)
of
the
Canadian
Charter
of
Rights
and
Freedoms
and
asks
for
a
remedy
under
subsection
24(1).
She
is
self-represented
and
alleges
discrimination
by
reason
of
age
and
disability.
The
applicant's
perception
is
that
paragraph
146(1)(c)
denies
a
deduction
in
respect
of
income
from
sources
on
which
many
elderly,
disabled
persons
disproportionately
depend
while
allowing
it
in
respect
of
income
from
sources
usually
more
accessible
to
younger,
able
bodied
persons.
That
may
be
so,
but
it
remains
that
the
distinction
among
taxpayers
is
drawn
on
the
basis
of
sources
of
income.
It
is
not
drawn
on
any
basis
of
discrimination
proscribed
by
subsection
15(1).
Elderly
and
disabled
persons
who
have
"earned
income”
are
as
entitled
as
any
other
taxpayer
to
a
deduction
while
the
young
and
able
bodied
are
identically
limited.
The
relationship
to
sections
7
and
8
is
even
more
remote.
Reduction
of
disposable
income
consequent
on
denial
of
a
deduction
of
RRSP
premiums
simply
does
not
engage
the
concepts
of
deprivation
of
life,
liberty
or
security
of
the
person
nor
unreasonable
search
or
seizure.
Subsection
20(1)
of
the
Charter
guarantees
members
of
the
Canadian
public
the
right
to
communicate
with
institutions
of
its
national
government
in
either
French
or
English
as
they
choose
and
subject
to
certain
qualifications.
While
we
would
not
wish
to
suggest
that
it
is
beyond
the
wit
of
the
drafters
of
the
Income
Tax
Act
to
achieve
a
measure
of
incomprehensibility
that
might
run
afoul
of
subsection
20(1),
we
do
not
think
that
paragraph
146(1
)(c)
has
quite
arrived.
It
is
therefore
unnecessary
that
we
express
any
views
on
the
proper
construction
and
application
of
that
Charter
provision.
The
application
for
judicial
review
will
be
dismissed.
Application
dismissed.
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