The Queen v. Suzanne Thibaudeau

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Suzanne Thibaudeau, a divorced mother of two, went to the Supreme Court of Canada to challenge regulations in the Income Tax Act which required her to pay income tax on her child support payments, although her ex-spouse could deduct the payments from his taxable income. While Thibaudeau was not successful in the Court, the case was reported widely in the media and discussed throughout the women's community, which helped women persuade the government to bring in new and fairer tax laws.

Changes to the Income Tax Act were important, as 98% of people who paid tax on child support payments were women and many of them were poor single mothers.

Supporting documents
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Supreme Court of Canada Decision (1995)