Mahoney,
J.A.:—
The
applicant's
attack
on
the
income
tax
assessment
in
issue
is,
in
fact,
a
challenge
to
the
constitutional
validity
of
subsection
180.2(1)
of
the
Income
Tax
Act,
R.S.C.
1952,
c.
148
(am.
S.C.
1970-71-72,
c.
63)
(the
"Act")
as
it
provides
for
the
taxation
of
amounts
received
under
the
provisions
of
the
Old
Age
Security
Act,
R.S.C.
1985,
c.
O-9.
Notwithstanding
the
applicant's
firmly
held
view,
the
Old
Age
Security
Act
does
not
provide
a
contributory
pension
plan
and,
since
the
criterion
upon
which
liability
to
tax
under
subsection
180.2(1)
arises
is
income
level,
not
age,
the
provision
does
not
engage
subsection
15(1)
of
the
Charter.
This
application
for
judicial
review
will
be
dismissed.
Application
dismissed.
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