Thibaudeau v Canada

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Thibaudeau v Canada
Supreme Court of Canada
Hearing: 4 October 1994
Judgment: 25 May 1995
Full case nameHer Majesty The Queen v Suzanne Thibaudeau
Citations[1995] 2 SCR 627
Docket No.24154 [1]
Prior historyAPPEAL from Thibaudeau v. M.N.R., 1994 CanLII 3494 (3 May 1994)
RulingAppeal 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
MajorityIacobucci and Cory JJ
ConcurrenceGonthier J
ConcurrenceSopinka J, joined by La Forest J
DissentMcLachlin J
DissentL'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.[2] 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.

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Notes[edit]

  1. ^ SCC Case Information - Docket 24154 Supreme Court of Canada
  2. ^ 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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