The complainant represented himself in a tax appeal, alleging the judge was a racist and that he based his decision that the mother was the “eligible individual” for purposes of the child tax benefit on the fact that she was a Christian

20020003 - The complainant represented himself in a tax appeal, alleging the judge was a racist and that he based his decision that the mother was the “eligible individual” for purposes of the child tax benefit on the fact that she was a Christian. He alleged the judge was biased on the basis of race, gender and religion.

The judge provided a transcript of the hearing and a copy of his reasons for judgment. He noted that the statutory regime lists the factors to be taken into account in determining what constitutes the care and upbringing of the qualified dependent, in this case the complainant’s two children. In her cross-examination by Crown counsel, the mother raised the issue of the religious guidance she was giving to the children. The judge inquired as to the mother’s religion. The complainant was advised that such a question was not inappropriate for the purposes of deciding the issues before the court. He was advised that there was no evidence to support the allegation that the judge made his decision on the basis of race, religion or gender or that he was biased against the complainant.