Thibaudeau v Canada

Thibaudeau v Canada
Supreme Court of Canada
Hearing: 4 October 1994
Judgment: 25 May 1995
Full case name Her Majesty The Queen v Suzanne Thibaudeau
Citations [1995] 2 SCR 627
Docket No. 24154
Prior history APPEAL from Thibaudeau v. M.N.R. 1994 CanLII 3494 (3 May 1994)
Ruling Appeal allowed
Court Membership
Chief Justice: Antonio Lamer
Puisne Justices: Gérard La Forest, Claire L'Heureux-Dubé, John Sopinka, Charles Gonthier, Peter Cory, Beverley McLachlin, Frank Iacobucci, John C. Major
Reasons given
Majority Iacobucci and Cory JJ
Concurrence Gonthier J
Concurrence Sopinka J, joined by La Forest J
Dissent McLachlin J
Dissent L'Heureux-Dubé J
Lamer CJ and Major J took no part in the consideration or decision of the case.

Thibaudeau v Canada, [1995] 2 SCR 627 was one of a trilogy of equality rights cases published by a divided Supreme Court of Canada in the spring of 1995.[1] The Court held that the provisions of the Income Tax Act requiring an ex-wife to include among her taxable income amounts received from ex-husband as alimony for maintenance of children is not a violation of the ex-wife's equality rights under Section 15 of the Canadian Charter of Rights and Freedoms.

See also

Notes

  1. The other two being Miron v Trudel, [1995] 2 S.C.R. 418; Egan v Canada, [1995] 2 S.C.R. 513.


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