1. In this paper, I use the terms “deficit” and “debt” interchangeably. For clarity, however, it should be noted that a deficit is a shortfall of government revenues in relation to expenditures for any given year. Debt refers to the accumulated stock of outstanding debts owed by a government as a result of financing previous years' budget deficits.

2. R.S.C. 1985, (5th Suppl.), c.l, as am. [hereinafter ITA].

3. [1993] 4 S.C.R. 695 [hereinafter Symes].

4. [1995] 2 S.C.R. 627 [hereinafter Thibaudeau].

5. The term “fiscal policy” refers to the “[expenditure and taxation policies that underlie a government's budget.” McMenemy, See J., The Language of Canadian Politics, rev. ed. (Waterloo: Wilfred Laurier University Press, 1995).Google Scholar

6. Schumpeter, See J., “The Crisis of the Tax State”, trans. Stolper, W. F. & Musgrave, R. A., in Peacock, A. T., Stolpar, W. F., Turvey, R. & Henderson, E., eds., International Economic Papers, no. 4 (London & New York: Macmillan, 1954) 5.Google Scholar

7. For a thorough and engaging analysis of the regressive elements of the tax system and how they have been exacerbated by tax policy changes since 1988, see Brooks, N., “The Changing Structure of the Canadian Tax System: Accomodating the Rich” [1993] 31 Osgoode Hall L.J. 137.Google Scholar See also Panitch, L., “Beyond the Crisis of the Tax State? From Fair Taxation to Structural Reform” in Maslove, A. M., ed., Fairness in Taxation: Exploring the Principles (Toronto: University of Toronto Press, 1993) 135.Google Scholar

8. ITA, S.117(2).

9. For a study of the incidence of personal tax expenditures by income bracket, see Hilaire, F. St., For Whom the Tax Breaks, vol. 2, no 2 (Institute for Research on Public Policy, 1996).Google Scholar A list of tax expenditures and their cost in foregone revenue is available in Government of Canada, Personal and Corporate Income Tax Expenditures (Ottawa: Department of Finance, 1993).Google Scholar See also Brooks, N., Paying for Civilized Society: The Need for Fair and Responsible Tax Reform (Ottawa: Centre for Policy Alternatives, 1990)Google Scholar; Davies, J. B., “Distributional Effects of the Lifetime Capital Gains Exemption: Single vs. Multi-Year Analysis” (1995) Canadian Public Policy (XXI Supplement) S159 CrossRefGoogle Scholar; Lahey, K., “The Small Business Credit: A Tax Expenditure Analysis” (1979) 1 Canadian Taxation 29.Google Scholar

10. See Lindquist, E. A., “Improving the Scrutiny of Tax Expenditures in Ontario: Comparative Perspectives and Recommendations” in Maslove, A. M., ed., Taxing and Spending: Issues of Process (Toronto: University of Toronto Press, 1994) 32 Google Scholar; Bruce, N., ed., Tax Expenditures and Government Policy (Kingston, Ont.: John Deutch Institute for the Study of Economic Policy, 1988).Google Scholar

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13. Tax statutes traditionally were subject to a strict construction rule in Canada. In recent years, the courts have ostensibly modified this rule to take into account the object and spirit of the legislation: see Stubart Investments Ltd. v. The Queen, [1984] 1 S.C.R. 536. However, in practice, the courts have continued to prefer interpretations that leave ample leeway for tax avoidance: see, for example, Johns-Manville Canada Inc. v. The Queen, [1985] 2 S.C.R. 46; McClurg v. The Queen, [1990] 3 S.C.R. 1020; The Queen v. Irving Oil Limited (1991), 126 N.R. 47 (F.C.A.) [leave to appeal to S.C.C, denied]; Antosko v. The Queen, [1994] 2 S.C.R. 312; Corporation Notre-Dame de Bon-Secours v. Communauté urbaine de Québec and City of Québec, [1994] 3 S.C.R. 3, at 19, where the Court quoted approvingly from its judgment in Johns-Manville Canada (ibid.), as follows: “reasonable uncertainty or factual ambiguity resulting from lack of explicitness in the statute should be resolved in favour of the taxpayer.” On the ability of advantaged groups to influence the bureaucratic administration of the tax system, see Sossin, L., “Redistributing Democracy: An Inquiry into Authority, Discretion and the Possibility of Engagement in the Welfare State” (1994) 26 Ottawa Law Review 1.Google Scholar

14. See, for example, Krever, R., “The Origin of Federal Income Taxation in Canada” (1981) 3 Canadian Taxation 170 Google Scholar, on the struggle to introduce progressive income taxation in the early part of this century.

15. See, for example, Macklin, A., “ Symes v. MNR: Where Sex Meets Class” (1992) C.J.W.L. 498 Google Scholar; Maloney, M., “Women and the Income Tax Act: Marriage, Motherhood and Divorce” (1989) C.J.W.L. 182 Google Scholar; Philipps, L., “Tax Policy and The Gendered Distribution of Wealth” in Bakker, I., ed., Rethinking Restructuring: Gender and Change in Canada (Toronto, Buffalo, London: University of Toronto Press, 1996) 141 Google Scholar [hereinafter “Tax Policy”]; Philipps, L. & Young, M., “Sex, Tax and the Charter: A Review of Thibaudeau v. The Queen ” (1995) 2 Review of Constitutional Studies 221 Google Scholar; Young, C., “(In)visible Inequalities: Women, Tax and Poverty” (1995) 27 Ottawa Law Review 99 Google Scholar; Young, C., “Taxing Times for Lesbians and Gay Men: Equality at What Cost?” (1994) 17 Dalhousie L.J. 534.Google Scholar See also Women and Taxation Working Group Report (Ontario Fair Tax Commission, 1993).

16. Smart, C., Feminism and the Power of Law (London: Routledge, 1989) at 9 CrossRefGoogle Scholar [drawing on Foucault].

17. Thanks to Neil Brooks for this point.

18. See Arnold, B., Timing and the Taxation of Income: The Principles of Income Measurement for Tax Purposes, Canadian Tax Paper No. 71 (Toronto: Canadian Tax Foundation, 1983) C. 1 Google Scholar, on the relationship between accounting and legal principles in the determination of profit for tax purposes. See also Friesen v. Canada, [1995] 3 S.C.R. 103, where the Court referred to accounting principles to assist in determining whether the taxpayer's land qualified as “inventory” for the purposes of s. 10(1) of the ITA. Both the majority and dissenting judges accepted that express language in the ITA overrides accounting principles where the two are in conflict. However, they disagreed on whether there was such an inconsistency in the case at bar (per Major J. at 123, 124; and Iacobucci J. at 170, 171).

19. Supra note 16 at 10.

20. Ibid. at 14–20.

21. Ibid. at 17.

22. See Bordo, S., The Flight to Objectivity: Essays on Cartesianism and Culture (Albany: State University of New York Press, 1987).Google Scholar

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25. Supra note 22 at 104.

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28. Ibid., c. 1.

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30. Postman, supra note 26 at 89–91.

31. For an account of the history and ideologies of technocratic thought, see Burris (1993), supra note 26 at c. 2.

32. For a fuller discussion, see especially Philipps & Young, supra note 15 at 247–50. See also Boyd, S., “Some Postmodernist Challenges to Feminist Analysis of Law, Family and State: Ideology and Discourse in Child Custody Law” (1991) 10 Canadian Journal of Family Law 79 Google Scholar; Cossman, B., “Family Inside/Out” (1994) 44 University of Toronto Law Journal 1 CrossRefGoogle Scholar; Purvis, T. & Hunt, A., “Discourse, Ideology, Discourse, Ideology, Discourse, Ideology …” (1993) 44 British Journal of Society 473 CrossRefGoogle Scholar; Kline, M., “The Colour of Law: Ideological Representations of First Nations in Legal Discourse” (1994) 3 Social & Legal Studies 451 CrossRefGoogle Scholar; Weedon, C., Feminist Practice & Poststructuralist Theory (Oxford: Basil Blackwell, 1987) at 27–32.Google Scholar

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38. Ibid. at 453. See also authors cited at note 32.

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61. Incidentally, the answers are: 1(b), 7(c), 8(c), 9(d), 11(d).

62. Postman, supra note 26.

63. “Abella's lament” The [Toronto] Globe and Mail (24 May 1995). In a similar vein, the same newspaper commented more recently that Mike Harris, the Conservative Premier of Ontario, “is not cutting out of spite. He is cutting because, unlike his predecessor [NDP Premier Bob Rae], he can count”: “Is Mike Harris Really Heartless?” The [Toronto] Globe and Mail (8 September 1995) A20.

64. Budget Speech (Ottawa: Department of Finance, Canada, 1995) at 2. More recently Martin showed that he understands the politics of speaking mathematically. In rejecting opposition calls for even more severe budgetary restraint he stated that “…draconian budgets are not difficult to write. The arithmetic is painless. But the human consequences are not.” Budget Speech (Department of Finance, Canada, 1996) at 8.

65. Brodie, J., Politics on the Margins: Restructuring and the Canadian Women's Movement (Halifax: Fernwood Publishing, 1995) at 50.Google Scholar

66. Budget Speech (Ottawa: Department of Finance, Canada, 1995) at 4.

67. Budget Speech (Ottawa: Department of Finance, Canada, 1996) at 7. The budget documents indicate that expenditure cuts account for 87% of the total combined fiscal actions in the Liberal government's three budgets: Budget Plan (Department of Finance, Canada, 1996) at 11. As a result of measures announced in these budgets, total program spending will fall by $14.5 billion (12.1%) over the five-year period from 1993–1994 to 1998–1999. By the final year, the government estimates that program spending will be at its lowest, relative to GDP, since 1949–1950, and will be about 60% of what it was during the mid-1970s and mid-1980s (ibid. at 11–12).

68. See Wolfe, D. A., “The Politics of the Deficit” in Doem, G. B., The Politics of Economic Policy (studies for the Royal Commission on the Economic Union and Development Prospects for Canada, vol. 40) (Toronto: University of Toronto Press, 1985) 111.Google Scholar See also works cited, supra note 9.

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84. Ibid. at 26.

85. Gonick, supra note 71 at 19.

86. Ahiakpor & Amirkhalkhali, supra note 79 at 26, 27.

87. See supra note 69.

88. See Low Income Tax Relief Working Group Report (Ontario Fair Tax Commission, December 1992).

89. Brooks, supra note 7.

90. Anderson, Wallace & Warner, supra note 77 at 630. For a view that lies somewhere in between, see Ram, R., “Additional Evidence on Causality between Government Revenue and Government Expenditure” (1987/1988) 54 Southern Economic Journal 763.CrossRefGoogle Scholar See also Cullis, J. & Jones, P., Public Finance and Public Choice (London: McGraw-Hill International, 1992) at 376–93.Google Scholar

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102. Ibid. at c. 4.

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108. Ibid.

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113. For an overview of the gendered implications of economic restructuring policies, see I. Bakker, “Engendering Macro-Economic Policy Reform in the Era of Global Restructuring and Adjustment” in I. Bakker, ed., supra note 106, 1; M. Griffin Cohen, “The Implications of Economic Restructuring for Women: The Canadian Situation”, ibid. 103.

114. The Women and Taxation Working Group, supra note 12, executive summary at 1, made this point as follows: “[W]omen's primary responsibility for the young, the sick and the frail elderly is a critical factor in contributing to women's inequality and in determining the impact of the tax system on women as compared to men. As a result … the working group focused on the interaction of the tax system with this unpaid work.”

115. Curry Jansen, supra note 48 at 198.

116. Symes v. The Queen (1989), 89 D.T.C. 5244 (F.C.T.D.).

117. Queen v. Symes (1991) 91 D.T.C. 5397 (F.C.A.).

118. Symes, supra note 3.

119. (1994) 114 D.L.R. (4th) 261. The so-called deduction/inclusion system is set out in s. 56(l)(b) and s. 60(b) of the ITA. The federal government announced the proposed repeal of these provisions as of 1 May 1997 in its 1996 budget.

120. In a highly problematic passage of his judgment, ibid. at 271, Hugessen J.A. concluded that the different treatment of payers and recipients of child maintenance is not linked to sex because some men, though relatively small in number, are also subject to the inclusion requirement. The fact that women make up 98% of this group was not, in his view, sufficient by itself to establish an adverse effect on women as a class. For a detailed analysis of the judgment see Philipps & Young, supra note 15.

121. Thibaudeau, supra note 4.

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124. Ibid. at 140.

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128. Ibid. at 698.

129. Ibid. at 675.

130. Ibid. at 676.

131. Supra note 119 at 289.

132. Supra note 116 at 5249.

133. Macklin, A., “Foreign Domestic Worker: Surrogate Housewife or Mail Order Servant?” (1992) 37 McGill L.J. 681.Google Scholar See also Macklin, supra note 15.

134. I thank Nancy Staudt for helping me clarify this point.

135. Weedon, supra note 32 at 10.