Case-Name: | Thibaudeau v Canada |
Full-Case-Name: | Her Majesty The Queen v Suzanne Thibaudeau |
Heard-Date: | 4 October 1994 |
Decided-Date: | 25 May 1995 |
Citations: | [1995] 2 SCR 627 |
Docket: | 24154 |
History: | APPEAL from Thibaudeau v. M.N.R.. 1994. fca. 3494. canlii. 1994-05-03. |
Ruling: | Appeal allowed |
Scc: | 1992-1997 |
Majority: | Iacobucci and Cory JJ |
Concurrence: | Gonthier J |
Concurrence2: | Sopinka J |
Joinconcurrence2: | La Forest J |
Dissent: | McLachlin J |
Dissent2: | L'Heureux-Dubé J |
Notparticipating: | Lamer CJ and Major J |
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.