Précis: PKU is an incurable lifelong condition which if left untreated can cause a child to suffer permanent severe brain damage. CRA denied Ms. Hughes the disability tax credit for her 15 year old daughter. Ms. Hughes appealed to the Tax Court which allowed her appeal following the example of Justice Jorré in Mullings (reported earlier on this site).
Hughes v. R. – TCC: Another Tax Court decision upholding a disability tax credit for phenylketonuria (“PKU”)READ MORE »