Canadian Bill of Rights

Paragraph 1(a)

Cases

Hutterian Brethren Church of Morinville v. Royal Bank of Canada, 79 DTC 5285 (Alta. C.A.)

The making of a demand pursuant to s. 224(1) before the taxpayer's appeal has been heard does not constitute the deprivation of the taxpayer's property without due process, because there would be a right to restitution if the taxpayer's appeal succeeded.

Paragraph 1(b)

Cases

Klement v. The Queen, 87 DTC 5284, [1987] 2 CTC 27 (FCTD)

The non-deductibility of lump sum maintenance payments under s. 60(b) of the Act was not discrimination.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(b) 36

Ayala v. The Queen, 79 DTC 5083, [1979] CTC 111 (FCTD)

S.63 of the Income Tax Act which (in 1974) contained less restrictive qualifications for the child care expense in the case of women than in the case of men, was not contrary to the Bill.