Beaubier,
T.C.J.:
—This
case
was
heard
in
Regina,
Saskatchewan,
on
August
16,
1990.
It
is
an
appeal
from
an
assessment
and
confirmation
thereof
brought
by
Elaine
Husk,
a
barrister
and
solicitor
of
Regina,
Saskatchewan,
who
was
not
65
years
of
age
or
over
in
the
taxation
year
1988.
In
her
return
for
1988,
the
appellant
claimed
the
age
amount
tax
credit
of
$3,236
described
on
page
two
of
the
income
tax
return
general
form
for
that
year,
although
she
admits
that
she
was
not
born
in
1923
or
earlier
as
it
is
required
by
the
form
pursuant
to
subsection
118(2)
of
the
Income
Tax
Act,
R.S.C.
1952,
c.
148
(am.
S.C.
1970-71-72,
c.
63)
(the
"Act").
In
her
appeal,
the
appellant
states:
.
.
.
if
you
do
not
allow
me
that
credit
pursuant
to
section
118(2)
of
the
Income
Tax
Act
you
are
discriminating
on
the
basis
of
age
contrary
to
section
15
of
the
Canadian
Charter
of
Rights
and
Freedoms.
The
reply
of
the
Minister
of
National
Revenue
states
that
subsection
118(2)
of
the
Act
is
not
inconsistent
with
the
Canadian
Charter
of
Rights
and
Freedoms,
the
Constitution
Act,
1982,
the
Canada
Act
and
is
therefore
not
inoperative
by
virtue
of
section
52
of
the
Charter.
In
the
alternative,
the
reply
submits
that
subsection
118(2)
constitutes
a
reasonable
limitation
prescribed
by
law
pursuant
to
section
1
of
the
Charter.
Prior
to
hearing
the
appeal
by
Elaine
Husk,
an
appeal
on
similar
grounds
was
launched
in
Montreal
by
Serafino
Tiberio
and
Vitangela
Tiberio
in
the
Tax
Court
of
Canada
before
his
Honour
Judge
Garon.
Judge
Garon
has
granted
judgment
in
the
Tiberio
matter
by
judgment
dated
October
19,
1990.
This
Court
adopts
the
reasons
of
Judge
Garon
in
that
case
respecting
the
matters
which
are
the
subject
of
this
appeal.
The
appeal
is
therefore
dismissed.
Appeal
dismissed.
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