Although Symes v. Canada (1993), 1993 CanLII 55 (SCC), 110 D.L.R. (4th) 470, [1993] 4 S.C.R. 695, 19 C.R.R. (2d) 1, did not deal with a single mother, Iacobucci J. noted that no particular effort was made in the case to establish the circumstances of single mothers. At p. 560 he stated: If, for example, it could be established that women are more likely than men to head single-parent households, one can imagine that an adverse effects analysis involving single mothers might well take a different course, since child care expenses would thus disproportionately fall upon women.
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