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.
