Human Rights Tribunal of Ontario
B E T W E E N:
Reva Landau Applicant
-and-
Her Majesty the Queen in Right of Ontario as Represented by the Minister of Finance Respondent
Decision
Adjudicator: David A. Wright Date: August 15, 2011 Citation: 2011 HRTO 1521 Indexed as: Landau v. Ontario (Finance)
WRITTEN SUBMISSIONS
Reva Landau, Applicant ) Self-represented
Her Majesty the Queen in Right of Ontario ) Lori Patyk and Jessica Fiore, Counsel as represented by the Minister of Finance, Respondent )
1This case is about whether the Tribunal has the power to address allegations that the Ontario Sales Tax Transition Benefit (“OSTTB”) violates the Human Rights Code, R.S.O. 1990, c. H.19, as amended, (the “Code”). Section 104.12 of the Taxation Act, S.O. 2007, c. 11 (the “Act”), as amended, provides for the payment by the government to eligible individuals of the OSTTB. These benefits, which were introduced as part of the transition to the Harmonized Sales Tax (“HST”) that took effect on July 1, 2010, are payable only in the months of June 2010, December 2010 and June 2011. They are paid, without the need to make an application, to individuals resident in Ontario at the relevant time, who filed a tax return or statement of world-wide income for the previous taxation year. The legislation provides that they are paid for a “deemed overpayment” of tax under the Act.
2For single individuals whose income is under $80,000, the total of the three payments is $300. For those with a spouse and/or one or more children whose family income is less than $160,000, the total of the three payments is $1000, payable only to one member of the family. The applicant alleges that this constitutes discrimination in respect of services because of family status and marital status, contrary to s. 1 of the the “Code”. She states that a couple, or a single parent with one child, receives a total of $500 per person, while she receives $300.
3The issue in this Decision, as in the companion case of Taylor v. Ontario (Revenue), 2011 HRTO 1522, released concurrently, is whether the Application relates to a “service” under the Code. Section 10(1) of the Code provides that services “does not include a levy, fee, tax or periodic payment imposed