Précis: The taxpayer’s youngest child, X, suffered from “classical phenylketonuria (“PKU”). PKU is a genetic disorder that eliminates or severely restricts the body’s ability to metabolize phenylalanine (“Phe”)” [para. 1]. Left untreated PKU can lead to brain damage. The taxpayer, who was very familiar with PKU since her first child also suffered from it (the older child was not a subject of the appeal), followed a very vigilant regimen to protect X’s health. The question before the Court was whether PKU fell within the definition of “mental or physical impairment” for the purposes of the disability tax credit (“DTC”). CRA held it did not and the taxpayer appealed to the Tax Court.
Mullings v. R. - TCC: Child with PKU disorder eligible for disability tax creditREAD MORE »