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Constitutional issue   [77]     The Appellant argues that paragraph 3(2)(c) of the UIA and paragraph 5(2)(i) of the EIA contravenes section 15(1) of the Canadian Charter of Rights and Freedoms, which states:   Every individual is equal before and under the law and has the right to the equal protection and equal benefit of the law without discrimination and, in particular, without discrimination based on race, national or ethnic origin, colour, religion, sex, age or mental or physical disability ...

Since it genuinely disposed of the shares, with an ACB of $62,210,000, of a corporation that it did not control, since it received as consideration a sum representing the FMV of the shares, and since neither it nor a related corporation acquired substituted property, DSF genuinely incurred a loss of $62,209,999 and the deduction of that loss contravenes no stop-loss rule. [79]          The only provision referred to by counsel for the respondent which is not consistent with the list found in Schedule E is the rule stated in subparagraph 39(1)(c)(v) of the Act. ...

This agreement shall be interpreted in accordance with the Laws of the Province in which the Owner Operator’s services are primarily performed, and if any provisions of this Agreement contravene the Law of such Province, then such provisions shall be deemed not to be part of this Agreement, but all other provisions shall remain in full force and effect.   ...

In determining the Appellant’s tax liability for the 2004 taxation year, the Minister made the following assumptions of fact:… j)   HOOL holds a 99% interest in HOLP. k)   The remaining 1% interest in HOLP is held by HOIRC, a wholly-owned subsidiary of HOOL…. p)   HOOL’s resource activities on certain producing properties are carried out through HOLP. [38]   Subparagraphs 5(a) and (b) of the Amended Reply purport to admit facts that go beyond those actually pleaded in paragraph 7 of the Notice of Appeal, such that they contravene the principles enunciated in Xu and Strother. [37] In other words, those subparagraphs purport to admit facts that were not alleged by HOOL in paragraph 7 of the Notice of Appeal. ...

According to counsel for the Respondent, the Court found that section 245 simply deprives a taxpayer of the benefit of transactions that contravene the policy of the Act read as a whole. [220]        Counsel for the Respondent stated that neither Ludco, supra, nor Singleton, supra, is relevant to the interpretation of section 245. ... Rather, all the GAAR does is deny a tax benefit where it is determined that the transactions contravene a clear policy of a provision or a policy of the Act read as a whole. ... They say ss. 161 and 162 contravene the rule of law which is enshrined in the preamble to the Charter: "Whereas Canada is founded upon principles that recognize the supremacy of God and the rule of law... ...

  [337]   The position of the Minister potentially frustrates this objective, and contravenes the plain meaning of Article XIV(4) ...

Second, if the SOG received by the appellant does fall within the meaning of that paragraph, the appellant argues that the decision of CCRA to include the grant amount into his income contravenes s. 15(1) of the Charter based on a physical disability and that this infringement is not a reasonable limit envisaged under s. 1. [30]     Although counsel argued the merits of both issues in the course of their respective submissions, at this point I will deal with the first issue- whether inclusion of the SOG amount into income is required under paragraph 56(1)(n) of the Act- and will refer to those portions of the arguments- together with the relevant jurisprudence- related to this question. [31]     Counsel referred to the testimony of Professor Philipps in which she noted there is no definition of "income" contained in the Act and that in the usual sense a payment must be tied to a source producing a regular stream of income. ...