Kaulius v. Canada, 2003 FCA 371, 2003 DTC 5644 (FCA), aff'd 2005 DTC 5538, 2005 SCC 55 -- summary under Section 7

Rothstein J.A., in rejecting an argument that the GAAR was contrary to section 7, stated that there was no suggestion in Gosselin v. Quebec (A.G.), 2002 SCC 84 "that section 7 is broad enough to encompass economic rights generally or, in particular, in respect of reassessments of income tax" and, in rejecting an argument that the "abuse" test in subsection 245(4) was unconstitutionally vague, stated that "subsection 245(4), having been interpreted and applied on numerous occasions by the Courts, is capable of supporting legal debate and coherent judicial interpretation".