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.
Email this Content