Thibaudeau v Canada
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.
| Thibaudeau v 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. | |
Notes
- 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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