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"What's Sex Got To Do With It? Tax and the 'Family' in Canada"   flag 

[2006] JlATaxTA 3
Young, Claire F L
Journal of the Australian Tax Teachers Association
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s63
Marriage Act (Cth)
Income Tax Act (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
M v H [1999] 2 SCR 3; (1999) 171 DLR (4th) 577; (1999) 7 BHRC 489 Supreme Court of Canada Canada 20 May 1999 Supreme Court of Canada flag 31
Same-Sex Marriage [2004] 3 SCR 698; [2004] SCC 79; [2004] SCJ No 75 Supreme Court of Canada Canada circa 2004 flag 15
Rosenberg v Canada (Attorney General) (1998) 38 OR 3d 577 Canada - Ontario circa 1998 flag 3
"Are You Two Interdependent - Family, Property and Same-Sex Couples in Australia's Superannuation Regime" (2006) 28 Sydney Law Review 437 Sydney Law Review Australia circa 2006 AustLII flag 2
Halpern v Canada (Attorney-General) (2003) 169 OAC 172 Canada - Ontario circa 2003 flag 2
EGALE Canada Inc v Canada (Attorney-General) (2003) 228 BCCA 406 Court of Appeal of British Columbia Canada - British Columbia circa 2003 CanLII flag 1
"Spousal Status, Pension Benefits and Tax: Rosenberg v Canada (Attorney-General)" (1998) 6 Canadian Labour and Employment Law Journal 435 Canadian Labour and Employment Law Journal Canada circa 1998 flag 1
"Taxing Times for Lesbians and Gay Men: Equality at What Cost?" (1994) 17 (2) Dalhousie Law Journal 534 Dalhousie Law Journal Canada circa 1994 HeinOnline / LexisNexis flag 1

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