Denis A. Hotte v. Her Majesty the Queen in Right of Ontario as represented by the Minister of Finance and the Minister of Revenue, 2008 HRTO 63

HUMAN RIGHTS TRIBUNAL OF ONTARIO

B E T W E E N:

Denis A. Hotte

Applicant

-and-

Her Majesty the Queen in Right of Ontario as represented by the Minister of Finance and the Minister of Revenue

Respondent

INTERIM DECISION

Adjudicator: David A. Wright

Date: September 2, 2008

Citation: 2008 HRTO 63

Indexed as: Hotte v. Ontario (Finance)

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WRITTEN SUBMISSIONS BY

Denis A. Hotte, Applicant ) On his own behalf

1The applicant filed an application under s. 34 of the Human Rights Code, R.S.O. 1990, c. H.19, as amended, on August 6, 2008. As I understand the application, he alleges that portions of the Income Tax Act, R.S.O. 1990, c. I.2, as amended, which incorporates by reference aspects of the federal Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), as amended, for the purpose of certain calculations, constitute discrimination in goods, services or facilities on the basis of age.

2The applicant has named Dwight Duncan, Minister of Finance, and Monique Smith, Minister of Revenue, as individual respondents. Since the applicant challenges legislation and clearly intended to make the provincial government the respondent, the Tribunal will treat the application as having named Her Majesty the Queen in Right of Ontario as represented by the two ministers.

3On August 12, 2008, the Tribunal issued a "Notice of Intent to Dismiss" under Rule 13.2 of its Rules of Procedure, for the reason that "the Respondent appears to be a federal government department, agency or a federally regulated business or service". The applicant made written submissions dated August 18, 2008, in which he emphasized that he is challenging Ontario's income tax regime.

4I find that it is not plain and obvious that the application falls under federal jurisdiction. The Tribunal will continue to deal with the application.

5This is not a final decision regarding the Tribunal's jurisdiction in respect of this application. I am not seized of this matter.