Desjardins
J.A.:
This
is
an
application
for
judicial
review
of
a
decision
of
the
Tax
Court
of
Canada
which
dismissed
the
Applicant’s
appeal
of
a
decision
of
the
Min-
ister
of
National
Revenue
(“The
Minister”).
The
Minister
disallowed
the
disability
tax
credit
claimed
by
the
Applicant
for
the
1995
Taxation
year.
The
Tax
Court
Judge
held
that
a
certificate
from
a
medical
doctor
was
a
prerequisite
for
obtaining
the
disability
credit
created
by
section
118.3
of
the
Income
Tax
Act
(“The
Act”)
and
that
the
requirement
for
a
medical
certificate
did
not
violate
the
Applicant’s
equality
rights
under
Section
15
of
the
Charters
of
Rights
and
Freedoms
since
this
requirement
is
imposed
on
every
taxpayer
who
claims
the
tax
credit
for
mental
and
physical
impairment.
She
rejected
the
proposition
that
systemic
discrimination
exists
since
she
was
of
the
view
that,
in
Canada,
the
health
care
system
is
universal.
Morever,
she
found,
as
a
fact,
that
the
Applicant
had
not
shown
that
he
was
unable,
or
required
an
inordinate
amount
of
time,
to
perform
any
basic
activity
of
daily
living
as
defined
in
subparagraph
118.4(1)(c)
of
the
Act.
The
Applicant
has
not
persuaded
us
that
the
Tax
Court
Judge
erred
in
deciding
as
she
did.
I
would
dismiss
this
application
for
judicial
review.
There
would
be
no
costs
since
the
Respondent
is
not
asking
for
costs.
Application
dismissed.
Email this Content