Strayer J.A.:
The appellant’s position essentially is that a change to the Income Tax Act in 1988 replacing a former system of deduction of personal exemptions from personal income by a system of tax credits, is a violation of section 15 of the Canadian Charter of Rights and Freedoms. He says that this change has had the effect of discriminating against those whose marginal rate of income tax is in excess of 17%, because the rate of tax credit is limited to 17% regardless of the income of the taxpayer.
We are in agreement with the learned Trial Division Judge that the imposition of higher rates of taxation on taxpayers of higher income does not contravene section 15 of the Charter. Level of income is not a personal characteristic enumerated in section 15, nor is it a characteristic analogous to those which are enumerated.
The appeal must therefore be dismissed with costs in this Court.
Appeal dismissed.
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