Guillemette v. Canada
A-629-97
Strayer J.A.
18/3/99
3 pp.
Distinctions made in taxing statute based on level of income relating to neither specific nor analogous ground of discrimination prohibited by Charter, s. 15(1)-Income support programs not proscribed by s. 15(1)-No authoritative case law to support appellant's view Parliament may not impose direct tax such as income tax where some of proceeds might be turned over to provincial governments for use for provincial purposes-Parliament's taxing power plenary under Constitution Act, 1867, s. 91(3) i.e. "raising of money by any mode or system of taxation"-No limit stated either as to form or purpose of federal taxation-Money raised becoming part of public property of Canada, over which by s. 91(1A) Parliament also having complete control, including distribution to provincial, territorial governments or to individual Canadians-Nor are provincial powers over taxation or tax collection unlawfully delegated to federal authorities through operation of income tax system-Provincial power to tax set out in s. 92(2) in respect of "direct taxation within the Province in order to the raising of a revenue for provincial purposes"-Provincial tax legislation framed to be consistent with federal system to save extra expense, trouble of provinces running own collection systems-No delegation of provincial legislative power of taxation to Parliament of Canada-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, Appensix II, No. 44], s. 15-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], ss. 91(3), 92(2).