The appeal concerned a Charter challenge to the child support taxation regime requiring a custodial parent to include support payments in income while permitting the payor to deduct them.
The respondent argued that the regime imposed an unequal tax burden on separated or divorced custodial parents, most of whom were women, contrary to s. 15(1) of the Charter.
A majority of the Court held that the impugned provision did not impose a burden or deny a benefit within the meaning of s. 15(1), particularly when read with the family law system that fixes support and accounts for tax consequences.
The appeal was allowed, the constitutional challenge failed, and costs were awarded to the respondent throughout.
