Trussler v. Canada
A-571-95
Rothstein J.A.
1/6/99
7 pp.
RRSP-Appeal from T.C.C. decision upholding validity of Income Tax Regulations, s. 8309(2) (dated 23/12/91, applicable after 1989) reducing judges' maximum RRSP contribution limit from $12,500 to $1,000-Appeal dismissed-T.C.C. reasons agreed with-Appellant argued reduction of maximum RRSP contribution limit constituting reduction in salaries, allowances and pensions of judges which, according to Constitution Act, 1867, s. 100, must be fixed and provided by Parliament and not by Governor in Council by regulation-Provision dealing with deduction of RRSP contributions not constituting fixing and providing of judges' salaries, allowances or pensions-Tax deferral not contemplated by words of s. 100-Regulations, s. 8309(2) not attempt to alter salaries, allowances or pensions of judges-No improper or colourable purpose here-Purpose to bring RRSP treatment of judges into line with treatment accorded other taxpayers earning salaries similar to those of judges-Enabling provision of ITA (s. 221(1)) not too imprecise to authorize s. 8309(2)-Regulation not void for ambiguity-Income Tax Act, R.S.C., 1985 (5th Supp.), s. 221(1)-Income Tax Regulations, C.R.C., c. 945, s. 8309(2) (as enacted by SOR/92-51)-Constitution Act, 1867, 30 & 31 Vict., c. 3 (U.K.) (as am. by Canada Act 1982, 1982, c. 11 (U.K.), Schedule to the Constitution Act, 1982), Item 1 [R.S.C., 1985, Appendix II, No. 5], s. 100.