In finding that the failure of the Act to allow a deduction or tax credit for contributions to a foreign insurance plan did not represent an infringement of section 15 of the Charter, Campbell T.C.J. stated (at p. 767):
"All employed Canadian citizens are required to make CPP contributions and are entitled to a corresponding deduction ... . Citizens of this country whether of U.K. national origin or Canadian national origin are not entitled to a like deduction for contributions made to a foreign insurance plan. There is no differential treatment as nationality does not come into play."