Edward R. Sawa

The appellant claimed the Adoption Tax Credit for expenses incurred in a gestational surrogacy arrangement.

The Minister denied the claim because the expenses were not eligible adoption expenses under the Income Tax Act.

The appellant appealed, arguing the exclusion of surrogacy expenses infringed his equality rights under section 15 of the Charter.

The Tax Court of Canada dismissed the appeal, finding that the provision does not discriminate based on family status, but rather targets the specific social policy of encouraging adoptions of vulnerable children.

The appellant restaurant appealed Canada Pension Plan and Employment Insurance Act assessments for the 2015, 2016, and 2017 taxation years.

The Minister assessed the appellant for employer contributions and premiums based on electronic tips paid to servers.

The appellant argued that it did not "pay" the tips to the servers, as it merely distributed them.

The Tax Court of Canada applied the Supreme Court of Canada's decision in Canadian Pacific, finding that the employer had possession of the electronic tips and remitted them to the employees, meaning the tips were "paid" by the employer.

The appeals were dismissed.