Rothstein
J.:—
Casmer
Stanwick
submits
that
the
conversion
from
the
tax
deduction
to
the
tax
credit
system
in
the
Income
Tax
Act
in
1987
discriminates
against
taxpayers
in
tax
brackets
higher
than
the
17
per
cent
bracket.
He
says
that
as
a
person
paying
in
higher
brackets,
he
has
to
pay
more
tax
as
a
result.
While
that
is
undoubtedly
true,
it
is
not
discrimination
as
contemplated
by
the
Canadian
Charter
of
Rights
and
Freedoms.
The
tax
credit
system
applies
universally
to
all
persons
liable
to
pay
income
tax.
A
review
of
section
15
of
the
Charter
does
not
disclose
that
taxpayers
in
higher
tax
brackets
fall
within
any
of
the
enumerated
grounds
in
section
15.
Nor
is
it
apparent
that
such
taxpayers
fall
in
any
analogous
group.
For
these
reasons,
the
appeal
must
be
dismissed.
Appeal
dismissed
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