Leslie Roos

The appellants, who were refugee claimants during the relevant periods, appealed the Minister's denial of the Canada Child Benefit (CCB).

They argued that refugee claimants fall within the definition of 'temporary resident' under the Immigration and Refugee Protection Act and are thus eligible for the CCB.

Alternatively, they argued that excluding refugee claimants from the CCB violates their rights under sections 7 and 15 of the Charter.

The Tax Court of Canada dismissed the appeals, finding that refugee claimants are not temporary residents under the legislation.

The Court also held that the denial of the CCB did not violate section 7, as it did not deprive the appellants of security of the person in a manner contrary to the principles of fundamental justice, nor did it violate section 15, as refugee claimant status is not an analogous ground and the exclusion did not disproportionately impact racialized women.

In the context of appeals concerning the denial of the Canada Child Benefit to refugee claimants, a voir dire was held to determine the admissibility of three expert reports tendered by the appellants for their Charter challenge.

The Tax Court of Canada admitted the reports of a sociologist and a psychologist regarding precarious legal status, finding them logically relevant to the section 15 analysis and sufficiently probative.

However, the Court excluded the report of an immigration lawyer, concluding it constituted inadmissible legal opinion and legislative history that was not necessary to assist the trier of fact.