Desjardins J.A.:
1 This is an application for judicial review of a judgment of the Tax Court of Canada which dismissed the applicant's appeal from assessments made under the Income Tax Act for the 1990, 1991, 1992 and 1993 taxation years.
2 The applicant claims, as medical expenses under paragraphs 118.2(2)(e) and (h) of the Act,certain amounts disbursed for his daughter who suffered language problems.
3 In view of the clear finding of fact made by the Tax Court judge, that nothing in the evidence linked the child's tuition at nursery and elementary schools and swimming and ballet lessons to the child's handicap, our intervention would be totally unwarranted. The case of Teresko v. Minister of National Revenue (No. 1),relied on by the applicant, relates to an entirely different situation.
4 There is also no reason to intervene in the finding of fact made by the Tax Court judge that the travelling expenses of the child from the cottage to school added anything to the applicant's ordinary commuting expenses.
5 This application for judicial review will be dismissed.