Pekofsky v. R. – TCC: Parent of child with Tourette syndrome and dyslexia allowed disability tax credit

Bill Innes on Current Tax Cases

http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/71817/index.do New Window

Pekofsky v. The Queen (June 3, 2014 – 2014 TCC 183) was a case involving a mother’s claim to a disability tax credit in respect of her 17 year old daughter who suffered from Tourette syndrome and was dyslexic.

[2] The appellant’s daughter was born in March 1997. She has been diagnosed with Tourette syndrome and is dyslexic. Although she is able to perform day‑to‑day functions such as washing, eating and dressing by herself, she does, according to her own testimony and the appellant’s, have significant difficulty with her short-term memory, and also experiences serious difficulties with goal setting and judgment (being slower than her peers in reasoning and decision making). The daughter testified that she is constantly isolated at school to enable her to catch up on what the others learn in regular school hours. At home, her mother constantly has to remind her of the things she has to do during the day (including taking her pills regularly).

The court was satisfied that the taxpayer had met the evidentiary burden of demonstrating disability:

[16] Dr. Elharrar’s report indicated that the appellant’s daughter had significant restrictions the cumulative effect of which was such that her ability to perform a basic activity of daily living was markedly restricted. Dr. Lo’s report indicated that her patient was markedly restricted in performing the mental functions necessary for everyday life all or substantially all of the time.

[17] I am therefore satisfied that, read together, the certificates completed by those two different psychologists support the conclusion that the appellant’s daughter was markedly restricted in her ability to perform a basic activity of daily living. The filing of those certificates was not opposed or challenged by the respondent.



[20] Although not a psychologist myself, I was able to sense the accuracy of the conclusions reached by the psychologists. It is my understanding that the daughter has problems in coping not only with her learning activities at school but also with her daily activities, on account of her short-term memory impairment and her dysfunction with regard to the ability to use her judgment. The mother explained, amongst other things, that she constantly needs to supervise her daughter and that everything takes more time for her daughter to accomplish than is the case for other children of her age.

[21] I am therefore prepared to accept that the legal requirements for the disability tax credit (the disability here being the impairment of the mental functions necessary for everyday life) have been met.

Accordingly the appeal was allowed.