Lister v. The Queen, 94 DTC 6531, [1994] 2 CTC 365 (FCA) -- summary under Section 122.5

In response to a submission that s. 122.5 discriminated against children under the age of 19 because it is only their parents who are entitled to claim the tax credit on their behalf, Létourneau J.A. found that the applicants had failed to establish any prejudice or stereotyping in these circumstances, nor any fundamental unfairness. Accordingly, the provision was not contrary to s. 15(1) of the Charter.