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.
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