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Sex, Tax And The Charter: A Review Of Thibaudeau V. Canada, Lisa Philipps, Margot Young
Sex, Tax And The Charter: A Review Of Thibaudeau V. Canada, Lisa Philipps, Margot Young
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Section 15 of the Charter offers the promise of redressing many systemic inequalities in the law. This paper considers the implications of section 15 for the taxation of child support payments, an issue raised in the Thibaudeau case. While endorsing the Federal Court of Appeal's decision that the current tax regime is unconstitutional, the authors take issue with the Court's reasoning in reaching this result. In the first part of their paper, the authors address a number of shortcomings in the Court's equality analysis, arguing that the process employed by the Court ignored critical aspects of equality theory. The process …
Developments In Constitutional Law: The 1993-94 Term, Joel Bakan, Bruce Ryder, David Schneiderman, Margot Young
Developments In Constitutional Law: The 1993-94 Term, Joel Bakan, Bruce Ryder, David Schneiderman, Margot Young
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This paper seeks to draw out four different, and often conflicting, themes that inform the Supreme Court of Canada's constitutional decision making. Each theme expresses a conception of the Canadian state, and taken together they represent, arguably, the current range of dominant views regarding the appropriate role of the state in Canada: classical liberalism, federalism, social democracy and neo-liberalism. Explicit and implicit reliance upon these conceptions of the state can be understood as reflecting the Court's concern to stay in step with its perception of contemporary social consensus on the large political issues lurking behind every constitutional question it addresses. …