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Symes v. Canada, [1993] 4 SCR 695

Title

Symes v. Canada, [1993] 4 SCR 695

Subject

Canada, tax law, Canadian women, equality rights

Description

This case involves a challenge by Beth Symes against the Canadian Revenue Agency. Symes, a female Canadian lawyer, brought the suit against the Canadian Revenue Agency after it retroactively disallowed her ability to deduct childcare costs from her personal income tax return. Symes had however originally been allowed to deduct the costs as a business expense. Symes argued that the CRA had violated the equality provisions of the Charter of RIghts and Freedom by disallowing the deductions for child care expenses.

Creator

Supreme Court of Canada

Source

Symes v. Canada, [1993] 4 SCR 695. via Lexum at: https://scc-csc.lexum.com/scc-csc/scc-csc/en/item/1093/index.do

Publisher

Supreme Court of Canada via Lexum

Date

1993

Rights

Supreme Court of Canada, 1993

Format

hyperlink

Language

English

Type

website
text

Files

Citation

Supreme Court of Canada, “Symes v. Canada, [1993] 4 SCR 695,” Exhibits, accessed June 17, 2024, https://exhibits.library.utoronto.ca/items/show/2180.