OPSEU v. National Citizens' Coalition, 90 DTC 6326, [1990] 2 CTC 163 (Ont CA) -- summary under Subsection 15(1)

The more stringent requirements under the Income Tax Act for the deduction of expenses by an employee rather than a self-employed businessman (and, in particular, the alleged deductibility by businesses of fees paid to the National Citizens' Coalition) did not constitute discrimination against a group (i.e., employees) for purposes of subsection 15(1). "This huge group of taxpayers is not a 'discrete and insular minority'".