Date: 20001207
Docket: A-238-00
CORAM: STONE J.A.
McDONALD J.A.
SEXTON J.A.
BETWEEN:
NEIL BARRY McFADYEN
Applicant
- and -
HER MAJESTY THE QUEEN
Respondent
Heard at Ottawa, Ontario, on Thursday, December 7, 2000.
Judgment rendered from the Bench on Thursday, December 7, 2000.
REASONS FOR JUDGMENT OF THE COURT BY: STONE J.A.
Date: 20001207
Docket: A-238-00
CORAM: STONE J.A.
McDONALD J.A.
SEXTON J.A.
BETWEEN:
NEIL BARRY McFADYEN
Applicant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Ottawa, Ontario,
on Thursday, December 7, 2000)
STONE J.A.
[1] We have not been persuaded that paragraphs 122.5(1)(b) and 122.5(5)(a) of the Income Tax Act violate the applicant's equality rights enshrined in section 15 of the Canadian Charter of Rights and Freedoms.
[2] Accordingly, this application for judicial review from the judgment of Bowie J.T.C.C. of March 16, 2000 will be dismissed without costs.
"A.J. Stone"
J.A.