CONSTITUTIONAL LAW
Charter of Rights
Equality Rights
Appeal from Tax Court of Canada decision allowing appeal from determination respondent not entitled to Canada Child Tax Benefit—Income Tax Act, s. 122.6(f) presumption female parent primary caregiver of children when living with them not violating Canadian Charter of Rights and Freedoms, s. 15 by discriminating against fathers—Contextual analysis revealing s. 122.6(f) not discriminatory—Appeal allowed— Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 122.6(f) “eligible individual” (as enacted by S.C. 1994, c. 7, Sch. VII, s. 12; 2000, c. 12, s. 142)—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], s. 15.
Canada (Attorney General) v. Campbell (A‑590‑04, 2005 FCA 420, Evans J.A., judgment dated 9/12/05, 16 pp.)