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OntCtGD decision
Rosenberg v. Canada (Attorney General), [1996] 2 CTC 78
However, in light of the split in reasoning in the Supreme Court judgment, the respondent conceded that the definition of spouse under the Income Tax Act contravenes subsection 15(1) of the Charter but maintained that the legislation could be saved under section 1. ...
OntCtGD decision
Carlini Bros. Body Shop Ltd. v. The Queen, 92 DTC 6543, [1993] 1 CTC 55 (Ont. Ct. J. - G.D.)
., in his article "The Charter: An Overview of Remedies” (1982) 26 C.R. (3d) 54 at 73, that what subsection 24(1) contemplates is a remedy "to be provided to the applicant, not a sanction imposed on the contravener”. ...