Contest Winner’s submission!
By Megan Seto, Third Year English Common Law student.
Tax policy is not the traditional battleground for matters of equality. Indeed, the facts of Symes v. Canada are more evocative of the long-held “mommy wars” than as a setting for a substantive analysis on the gendered nature of caregiving. Beth Symes was a lawyer and mother of two children. She claimed the salary of her nanny as a business deduction for income tax purposes. Justice L’Heureux-Dubé challenged the male majority in its ruling that women did not disproportionately incur child care expenses, regardless of the fact that women carried the burden of the social costs to child care.
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