Date: 19990111
Docket: A-637-95
CORAM: STONE J.A.
STRAYER J.A.
DÉCARY J.A.
BETWEEN:
CASMER J. STANWICK
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
Heard at Toronto, Ontario, Monday, January 11, 1999
Judgment delivered from the Bench
at Toronto, Ontario on Monday, January 11, 1999
REASONS FOR JUDGMENT OF THE COURT BY: STRAYER J.A.
Date: 19990111
Docket: A-637-95
CORAM: STONE J.A.
STRAYER J.A.
DÉCARY J.A.
BETWEEN:
CASMER J. STANWICK
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario on
Monday, January 11, 1999)
STRAYER J.A.:
[1] The appellant's position essentially is that a change to the Income Tax Act in 1988 replacing a former system of deduction of personal exemptions from personal income by a system of tax credits, is a violation of section 15 of the Canadian Charter of Rights and Freedoms. He says that this change has had the effect of discriminating against those whose marginal rate of income tax is in excess of 17%, because the rate of tax credit is limited to 17% regardless of the income of the taxpayer.
[2] We are in agreement with the learned Trial Division Judge that the imposition of higher rates of taxation on taxpayers of higher income does not contravene section 15 of the Charter. Level of income is not a personal characteristic enumerated in section 15, nor is it a characteristic analogous to those which are enumerated.1
[3] The appeal must therefore be dismissed with costs in this Court.
"B.L. Strayer"
J.A.
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
DOCKET: A-637-95
| STYLE OF CAUSE: CASMER J. STANWICK |
| Appellant |
- and -
| HER MAJESTY THE QUEEN |
| Respondent |
DATE OF HEARING: MONDAY, JANUARY 11, 1999
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT BY: STRAYER J.A.
Delivered at Toronto, Ontario
on Monday, January 11, 1999
APPEARANCES: Mr. Casmer J. Stanwick
| For the Appellant |
Ms. Eleanor Thorn
For the Respondent
| SOLICITORS OF RECORD: Casmer J. Stanwick |
55 Cotswold Crescent
Willowdale, Ontario
M2P 1N3
| For the Appellant |
Morris Rosenberg
Deputy Attorney General
of Canada
For the Respondent
| FEDERAL COURT OF APPEAL |
| Date: 19990111 |
| Docket: A-637-95 |
| BETWEEN: |
| CASMER J. STANWICK |
| Appellant |
| - and - |
| HER MAJESTY THE QUEEN |
| Respondent |
| REASONS FOR JUDGMENT |
| OF THE COURT |
__________________
1 See Vosicky v. H.M. the Queen (1996) 96 D.T.C. 6580 at 6581 (F.C.A.).