[misc.legal] Foreign Students and Ontario Tax Credit. Charter. Human Rights.

kcho@watdaisy.UUCP (03/21/87)

It is tax time again and with dismay I read in the back of 
the Ontario Tax Credit form (T1C Ont.) of my Income Tax Return the following:

    "The Property Tax Credit...[and the Sales Tax Credit] may be claimed
    by all individuals residents in Ontario... except...persons from other
    countries who have been admitted to Canada as visitors with Student 
    Authorization".

This law, lets' call it Credit Law, violates three important documents:

Article 15 of the Canadian Charter of Rights and Freedoms, 
the Supreme Law of Canada guarantees equality to all.
    "Every individual is equal before and under the law and has the right to
    equal protection and equal benefit of the law without discrimination and, in
    particular, without discrimination based on race, national or ethnic origin,
    colour, religion, sex, age, mental or physical disability."
So, this law discriminates against foreign students on grounds of
national origin by not allowing them to have equal benefit of the law.

The Ontario Human Rights Code, 1981 forbids discrimination on ground
of citizenship. 
Again, this law contravenes this important document.

At last, the Draft International Convention on the Protection
of the Rights of all Migrant Workers and their Families of the
United Nations in article 48 says:

    "Subject to agreements on double taxation, migrant workers and members
    of their families shall not be liable to taxes, duties or charges of any
    description whatsoever higher or more onerous than those imposed on nationals
    in similar circumstances.
    [They shall be entitled, under conditions no less favourable than those
    applicable to nationals, to deductions or exemptions from taxes or charges
    and to all allowances, including allowances for dependants]."

Many graduate foreign students support themselves with teaching or research
assistantships and could be considered migrant workers.

May I have your comments?
Is there a problem?   Am I just dreaming?
Is it necessary to launch legal action? Are you interested? Do you care?
Must foreign students accept everything that comes from the government?
Does the Universities care?

Mariaurora Mota

chapman@fornax.UUCP (03/21/87)

.
. 
> May I have your comments?
> Is there a problem?   Am I just dreaming?
> Is it necessary to launch legal action? Are you interested? Do you care?
> Must foreign students accept everything that comes from the government?
> Does the Universities care?
> 
> Mariaurora Mota

Without knowing anything about it I would be inclined to guess that the
benefits and protections set out by the Charter apply only to citizens
and landed immigrants in Canada and that others are basically subject
to the whims of government.  I am not trying to justify that attitude
I'm only guessing at the likely rationale used.  It also seems to be
the case (at least here and in the US and historically Europe) that
when it comes to collecting taxes all your other "rights" seem to recede
into the background as far as the government is concerned.

*** REPLACE THIS LINE WITH YOUR MESSAGE ***

lyndon@ncc.UUCP (03/23/87)

[ The uw.* groups in the original choked inews... please note
  modified newsgroups and followup lines in header - LN]

In article <8229@watdaisy.UUCP>, kcho@watdaisy.UUCP (Mariaurora Mota) writes:
[...]
> This law, lets' call it Credit Law, violates three important documents:
> 
> Article 15 of the Canadian Charter of Rights and Freedoms, 
> the Supreme Law of Canada guarantees equality to all.
>   "Every individual is equal before and under the law and has the right to
>   equal protection and equal benefit of the law without discrimination and, in
>   particular, without discrimination based on race, national or ethnic origin,
>   colour, religion, sex, age, mental or physical disability."
> So, this law discriminates against foreign students on grounds of
> national origin by not allowing them to have equal benefit of the law.

Not that I disagree with your point, but I question whether the
Canadian Charter of Rights applies to a non-Canadian (or Commonwealth?)
citizen?

A foreign student in this country under a student visa is not a Canadian
citizen (or even a landed immigrant) and as a result may not be covered.

Any legal type out there care to stir up the mud on this one?
Who DOES the Charter of Rights *legally* apply itself to?

--
Lyndon Nerenberg  <lyndon@ncc.UUCP>
...!alberta!ncc!lyndon

jimomura@lsuc.UUCP (03/26/87)

     Different parts of the Charter have different limitations.  However,
the part that has been dicussed in this series of messages applies
to " ... every individual ... " and as such should have the widest possible
scope.  The courts will have the joy of hearing long winded arguments on
this point as situations arise.  I would expect that it applies to foreign
students, but the nature of "discrimination" has always been a problem.
There are arguments which I won't go into.  An example of a valid argument
(which may or may not apply) is whether the effect of the law is to create
a penalty or confer a benefit.  If it's a benefit, then is it also correcting
a problem which the we recognize?  Fun stuff if you like arguments like that.

Cheers! -- Jim O.
-- 
Jim Omura, 2A King George's Drive, Toronto, (416) 652-3880
ihnp4!utzoo!lsuc!jimomura
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