Strayer
J.A.:
We
are
all
of
the
view
that
the
appellant’s
constitutional
argument
cannot
succeed.
With
respect
to
subsection
15(1)
of
the
Charter,
distinctions
made
in
a
taxing
statute
based
on
level
of
income
relate
to
neither
a
specific
nor
an
analogous
ground
of
discrimination
prohibited
by
subsection
15(1).
Nor
has
the
appellant
persuaded
us
that
the
income
support
programs
to
which
he
refers
are
prima
facie
proscribed
by
subsection
15(1)
and
thus
require
justification
under
subsection
15(2).
With
respect
to
the
taxing
and
spending
power
of
Parliament,
there
is
no
authoritative
jurisprudence
to
support
the
appellant’s
view
that
Parliament
may
not
impose
a
direct
tax
such
as
income
tax
where
some
of
the
proceeds
might
be
turned
over
to
provincial
governments
to
be
used
by
them
for
provincial
purposes.
Parliament’s
taxing
power
is
plenary
under
head
3
of
section
91
of
the
Constitution
Act,
1867,
namely,
“the
raising
of
money
by
any
mode
or
system
of
taxation.”.
That
1s,
no
limit
is
stated
either
as
to
the
form
or
the
purpose
of
federal
taxation.
The
money
raised
becomes
part
of
the
public
property
of
Canada,
over
which,
by
section
91,
head
1A,
Parliament
also
has
complete
control,
including
its
distribution
to
provincial
or
territorial
governments
or
to
individual
Canadians.
Nor
are
provincial
powers
over
taxation
or
tax
collection
unlawfully
delegated
to
federal
authorities
through
the
operation
of
the
income
tax
system.
The
provincial
power
to
tax
set
out
in
section
92
head
2
of
the
Constitution
Act,
1867
is
in
respect
of
“direct
taxation
within
the
Province
in
order
to
the
raising
of
a
revenue
for
provincial
purposes.”.
Each
province
has
enacted
income
tax
legislation
fixing
the
tax
base
and
rates
applicable
to
its
residents.
The
Government
of
Canada
by
administrative
arrangement
collects
provincial
income
taxes
for
nine
provinces
along
with
federal
taxes.
But
the
law
it
applies
for
provincial
tax
collection
is
provincial
law.
The
fact
that
these
laws
are
framed
by
the
provinces
to
be
consistent
with
the
system
employed
by
the
federal
Income
Tax
Act
is
due
to
a
choice
the
provinces
in
question
make
in
order
to
avoid
the
extra
expense
and
trouble
of
running
their
own
collection
systems.
There
is,
however,
no
delegation
by
these
provincial
legislatures
of
legislative
power
of
taxation
to
the
Parliament
of
Canada.
The
appeal
must
therefore
be
dismissed
with
costs.
Appeal
dismissed.
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