Hokhold v. Canada
T-1165-89
Rothstein J.
30/6/93
13 pp.
Application to strike statement of claim for failure to show reasonable cause of action -- Income Tax Act, s. 56(1)(u) requiring inclusion of social assistance payments received by taxpayer in taxpayer's income -- S. 110(1)(f)(iii) allowing taxpayer who included social assistance payment in income to deduct social assistance payment -- Plaintiff arguing entitled to s. 110(1)(f)(iii) deduction because received social assistance payments from federal and provincial governments for dental treatment provided to non-Treaty native Indians -- Relevant taxation years herein 1986, 1987 -- S. 110(1)(f)(iii) amended in 1988 to restrict deduction of social assistance payments to cases where payments received by individual in respect of whom social assistance provided or by person residing with individual -- Amendment expressly retroactive to 1982 and subsequent taxation years -- Plaintiff claiming retroactive amendment discriminatory, contrary to Charter, ss. 7, 15 as other taxpayers who claimed deduction originally not reassessed and because defendant cannot now reassess some taxpayers because relevant years statute-barred -- Application allowed -- Taxpayer referred to in s. 56(1)(u) person to whom means, needs or income test relates -- Nothing in context indicating applicable to provider of professional services -- Nothing in Act suggesting Parliament intending to allow providers of professional services to persons on social assistance to receive professional fees tax free because such fees at lower level than fees charged to other patients -- That defendant allowing deduction to others, and later clarifying entitlement of social assistance deduction so as not to allow it to dentists suggesting s. 110(1)(f)(iii) prior to amendment allowing deduction claimed -- Inappropriate to determine on motion to strike original s. 110(1)(f)(iii) not applicable to plaintiff -- As retroactivity not rebutted, revised s. 110(1)(f)(iii) not applicable to plaintiff so as to entitle him to deduction -- No connection between facts herein and Charter, s. 7 right to life, liberty and security of person -- Plaintiff not within enumerated or analogous ground of discrimination in Charter, s. 15 -- Treatment of other taxpayers irrelevant to plaintiff's appeal -- Income Tax Act, S.C. 1970-71-72, c. 63, ss. 56(1)(u) (as enacted by S.C. 1980-81-82-83, c. 140, s. 26; 1988, c. 55, s. 34), 110(1)(f)(iii) (as enacted by S.C. 1980-81-82-83, c. 140, s. 65; 1988, c. 55, s. 77) -- Canadian Charter of Rights and Freedoms, being Part I of the Constitution Act, 1982, Schedule B, Canada Act 1982, 1982, c. 11 (U.K.) [R.S.C., 1985, Appendix II, No. 44], ss. 7, 15 -- Federal Court Rules, C.R.C., c. 663, R. 419.