Brassard v. R. – TCC: Severe allergic eczema did not entitle taxpayer to a disability tax credit

See More:

Recent Judgments: Tax Court of Canada
Taxnet Pro: Full Case Summary (subscribers only)
Sign up for Taxnet Pro

http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/67309/index.do

Brassard v. The Queen (March 17, 2014 – 2014 TCC 82) involved a taxpayer who suffered from severe allergic eczema that caused him to stay inside his house for long periods each year. The court was sympathetic to his situation but found that his condition did not fall within the statutory requirements for a disability tax credit as set out in subsection 118.3(1):

(i) markedly restricted in the ability to perform a basic activity of daily living or would be without life-sustaining therapy; or

(ii) significantly restricted in the ability to perform more than one basic activity of daily living and the cumulative effect of the restriction is equivalent to being markedly restricted in the person’s ability to perform a basic activity of daily living; and

(iii) a medical practitioner certifies that the individual meets the requirements set out above.

Accordingly it dismissed the appeal:

[5] The evidence shows that the Appellant suffers from severe allergies which frequently lead to outbreaks of eczema that are aggravated during periods of changes in the weather. The Appellant often stays indoors during those periods to reduce his exposure to allergens and to prevent or clear up his eczema.

[6] I have no doubt that the Appellant’s medical condition is severe and often prevents him from leading a normal life. I also understand why the Appellant is frustrated that his disability, which has been recognized for the purposes of the Canada Pension Plan, does not automatically entitle him to claim a DTC. Unfortunately, Parliament chose a different route with respect to the DTC by defining the types of impairment that will be recognized for the purposes of that credit. In the instant case, the Appellant’s physician concluded that the Appellant did not suffer from the type of impairment described in paragraph 3 above. It is well established that a positive medical condition is a condition precedent to the Minister granting a DTC. Therefore, the appeal is dismissed.

[Footnote omitted]

About the Author

Bill Innes

(Back to Bill Innes on Current Tax Cases)

William (Bill) Innes has practiced in the areas of tax litigation, taxation and estates and trusts since 1975. His practice includes all aspects of dispute resolution in taxation matters under both federal and provincial legislation, but with a special emphasis on appeals under the Income Tax Act (Canada). In addition, Bill acts as counsel in matters of estate and trust law and serves as an advisor to large charitable and non-profit institutions on issues of trusts, estates and taxation. He frequently appears as counsel before the Tax Court of Canada, the Federal Court and the Federal Court of Appeal.

For advice on tax litigation matters contact Bill:

WILLIAM I. INNES

email: william.innes@williaminnes.ca
416-869-2204
www.williaminnes.ca

Please click here to email us your questions or comments about the Tax Insight Blog.

Bill is listed and recognized in the 2020 edition of Best Lawyers in Canada; Lexpert/ROB Special Edition 2020 – Canada’s Leading Litigation Lawyers; 2020 Canadian Legal Lexpert Directory - Consistently Recommended - Litigation - Corporate Tax; and Canadian Who’s Who.

Bill is also AV Peer and Judicial Review Rated according to Martindale-Hubbell (Preeminent), its highest level of professional ranking.

Bill is a member of the Editorial Boards of the Canadian Tax Journal and Tax Litigation and a past member of the Editorial Boards of the CCH Canadian Tax Reporter and the CCH Annotated Income Tax Act.

Bill is the author or co-author of several legal texts and numerous articles, including:

Tax Evasion, William I. Innes. (Scarborough, Ont.: Carswell, 1995 - Looseleaf).

The essential GAAR manual: policies, principles and procedures. William I. Innes, Patrick J. Boyle, Joel A. Nitikman. (Toronto: CCH Canadian, 2006).
Charities, non-profits and philanthropy under the Income Tax Act, William I. Innes, Patrick J. Boyle. (Toronto: CCH Canadian: Fraser Milner Casgrain, 2006).
Federal tax practice, William Innes & Brendan Bissell, (Toronto: CCH Canadian, 2007).

Bill was a member of the International Academy of Estate and Trust Law from 1992 to 2012.

Brassard v. R. – TCC: Severe allergic eczema did not entitle taxpayer to a disability tax credit

About the Author

Categories

Archives