Hugessen
J.A.
(Desjardins,
Décary,
J
J.
A.,
concurring):—
We
have
very
little
to
add
to
what
was
said
by
the
Tax
Court
judge
and
by
this
Court
when
this
same
applicant
raised
the
identical
point
last
year.
In
essence
Mr.
Vosicky
argues
that
the
forward
averaging
provisions
of
the
Income
Tax
Act
discriminate
against
poorer
taxpayers
by
tying
the
forward
averaging
credit
to
the
top
marginal
rate.
It
is
said
that
this
infringes
section
15
of
the
Charter
because
rich
taxpayers,
who
pay
at
the
top
rate,
will
have
their
credit
calculated
at
the
same
rate;
poorer
taxpayers
on
the
other
hand,
who
pay
at
a
low
rate,
also
have
their
forward
averaging
tax
and
the
credit
calculated
at
the
top
rate.
The
1988
reduction
in
the
top
marginal
rates
thus
had
the
effect
of
reducing
the
credit
of
a
low
bracket
taxpayer
like
Mr.
Vosicky
below
the
amount
actually
paid.
There
is
no
merit
to
the
argument.
The
establishment
of
different
tax
rates
for
different
income
brackets
does
not
constitute
discrimination
on
a
ground
enumerated
in
section
15
or
on
any
analogous
ground.
Changes
in
the
Income
Tax
Act,
and
especially
in
the
rates
of
tax
from
one
year
to
another,
are
a
fact
of
life
in
a
democratic
society;
that
such
changes
may
operate
unfortunately
for
certain
taxpayers
or
even
be
seen
by
some
as
inequitable
does
not
give
rise
to
any
legal
remedy.
The
application
will
be
dismissed.
Application
dismissed.
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