Précis: The taxpayer sought a disability tax credit (DTC) in respect of her adult (19 years old) son who was diagnosed with Attention Deficit Hyperactivity Disorder (ADHD) and a learning disability. CRA denied the DTC and the taxpayer appealed to the Tax Court. The Court dismissed the appeal on the basis that the taxpayer’s son did not meet the tests of a disability that “markedly restrict[s] his ability to perform mental functions necessary for everyday life, all or substantially all of the time” [para. 13]. There was no order as to costs since this was an informal procedure appeal.
Vrantsidis v. R. – TCC: Adult son with ADHD and learning disability not entitled to Disability Tax CreditREAD MORE »