Brulé
T.C.J.:
This
is
an
appeal
by
Steven
W.
Nelson,
the
appellant.
He
has
been
denied
by
Revenue
Canada
a
deduction
for
the
equivalent
to
spouse
for
the
1996
taxation
year.
Facts
These
are
not
in
dispute.
The
appellant
and
his
former
wife
were
divorced
with
each
party
taking
into
custody
one
of
two
children.
The
appellant
was
denied
equal
treatment
as
was
received
by
the
wife
for
the
one
child
in
his
custody
under
subsection
118(5)
of
the
Income
Tax
Act.
He
is
claiming
discrimination.
Analysis
While
the
appellant
is
claiming
discrimination
he
does
not
seem
to
be
onside
with
the
legislation.
The
Parliament
of
Canada,
it
was
said
by
Sopinka
J.
of
the
Supreme
Court
of
Canada
in
the
case
of
Egan
v.
Canada
[(1995),
12
R.F.L.
(4th)
201
(S.C.C.)],
that
“the
proper
balance
was
struck
by
Parliament
in
providing
financial
assistance
to
those
who
were
shown
to
be
in
the
greatest
need
of
assistance”.
The
present
case,
it
was
argued
by
the
appellant,
infringes
subsection
15(
1
)
of
the
Canadian
Charter
of
Rights
and
Freedoms
but
Cory,
J.
of
the
Supreme
Court
of
Canada
in
the
case
of
Thibaudeau
v.
R.
(1995),
95
D.T.C.
5273
(S.C.C.),
indicated
that
the
appel-
lant’s
position,
while
it
may
be
discriminating,
was
however
saved
under
section
I
of
the
Charter.
In
addition
to
the
Egan
case,
above,
the
Court
was
made
aware
of
the
case
of
Thibaudeau
(supra)
which
in
its
decision
(not
unanimous)
involved
roughly
the
same
facts.
The
Court
found
that
this
was
not
discriminating
and
dismissed
the
appeal.
In
addition
to
pleading
there
was
no
discrimination
in
this
case,
counsel
for
the
respondent
offered
to
the
Court
the
following
cases:
Schachtschneider
v.
R.
(1993),
93
D.T.C.
5298
(Fed.
C.A.)
and
Werring
v.
R.
(1997),
97
D.T.C.
3290
(T.C.C.).
In
the
present
case
this
Court
held
that
the
appellant
was
not
entitled
to
a
personal
credit
and
a
deduction
under
section
118
of
the
Income
Tax
Act.
The
Tax
Court
follows
the
rule
of
the
law
and
cannot
help
the
appellant
in
a
plea
of
discrimination.
The
place
to
go
is
to
the
Parliament
of
Canada
to
seek
an
amendment
to
the
law.
In
the
meantime
the
appeal
is
dismissed.
Appeal
dismissed.
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