Ricci v. M.N.R.
A-304-93
MacGuigan J.A.
8/2/94
3 pp.
S. 28 application attacking Tax Court decision applicant liable to pay unemployment insurance premiums for 1990 without contravening Charter, s. 15(1) -- Application arising out of Parliament's implementation of F.C.A.'s decision in Tétreault-Gadoury v. Canada (Canada Employment and Immigration Commission), [1989] 2 F.C. 245; affd. as to age discrimination by [1991] 2 S.C.R. 22, Unemployment Insurance Act, s. 31 inoperative as contrary to Charter, s. 15(1) as discrimination on basis of age and not justified under Charter, s. 1 -- Applicant disputing assessment of premiums for part of 1990 before date of assent of amending legislation -- By providing for repeal of age discrimination provisions, Parliament intended newly insurable employees over 65 have both "duty to pay premiums and a right to receive benefits within scheme" -- Applicant not suffering discrimination, as combined effect of paying unemployment insurance premiums in return for eligibility for benefits not burden, obligation or disadvantage -- Application dismissed -- Unemployment Insurance Act, R.S.C., 1985, c. U[ib]-1, s. 15 -- 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], ss. 1, 15(1).