Astley v. The Queen, 2012 DTC 1162 [at at 3394], 2012 TCC 155 (Informal Procedure) -- summary under Subsection 15(1)

The taxpayer did not begin to live with her spouse (who was still in the process of immigrating to Canada) until after the taxation year in question. She appealed the requirement that she include her spouse's income in determining whether she was eligible for Canada Child Tax Benefits (CCTB). She argued that this inclusion discriminated against married couples, as common-law couples were only obligated to combine their incomes for CCTB purposes if they were cohabiting. Webb J. dismissed the appeal, as the distinction did not effect any substantive inequality - there is no indication that the income-combining requirement "'perpetuates disadvantage or stereotyping' of married couples" (para. 20).