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10 August 2020- 11:10pm Addy – Federal Court of Australia, Full Court finds that the imposition of flat tax on UK working-holiday visa holders did not contravene the Treaty non-discrimination Article Email this Content The taxpayer, who was a British citizen aged 23, came to Australia on a “working visa” for a 20-month stint, during which period she was found by the Court to be a deemed Australian resident (based on her satisfying a 183-day presence test). ... In finding that this 15% tax did not contravene Art. 25, the majority of the Full Court found that “Art 25 is offended where the discrimination against the foreign national occurs solely by reason of having a different nationality,” whereas here, “it was not the taxpayer’s nationality that caused her to be taxed in accordance with Pt. ...

11 December 2019- 12:57am Church of Atheism of Central Canada – Federal Court of Appeal finds that refusal to register a Church of Atheism did not contravene the Charter Email this Content The Church of Atheism of Central Canada, whose application for charitable registration had been denied, unsuccessfully submitted that the common law test governing the advancement of religion as a head of charity was invalid as contrary to ss. 2, 15, and 27 of the Charter. ...

24 July 2019- 12:55am Deegan – Federal Court finds that Canada’s FATCA-related legislation does not contravene the Charter Email this Content Mactavish J rejected the position of two American citizens, who had had no significant connection with the U.S. since early childhood, that the information-reporting requirements in ITA Part XVIII resulted in the unreasonable seizure of financial information belonging to U.S. persons in Canada, contrary to s. 8 of the Charter. ...