Thériault v. The Queen, docket 96-3978(IT)I (Informal Procedure)

[OFFICIAL ENGLISH TRANSLATION]

96-3978(IT)I

BETWEEN:

ALBERT THÉRIAULT,

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

Appeal heard onAugust 28, 1998, at Îles-de-la-Madeleine, Quebec, by

the Honourable Judge Alain Tardif

Appearances

For the Appellant:                                The Appellant himself

Counsel for the Respondent:                Anne-Marie Boutin

JUDGMENT

          The appeal from the assessment made under the Income Tax Act for the 1994 taxation year is allowed and the assessment is referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Reasons for Judgment.

Signed at Ottawa, Canada, this 25th day of September 1998.

J.T.C.C.

Translation certified true

on this 9th day of July 2003.

Erich Klein, Revisor

[OFFICIAL ENGLISH TRANSLATION]

Date: 19980925

Docket: 96-3978(IT)I

BETWEEN:

ALBERT THÉRIAULT,

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

REASONS FOR JUDGMENT

Tardif, J.T.C.C.

[1]      This is an appeal from an assessment for the 1994 taxation year. The appellant produced a disability tax credit certificate concerning her young son, Christian.

[2]      The Minister of National Revenue (''the Minister'') refused to grant the appellant the non-refundable tax credit transferred from a dependant with a disability.

[3]      Young Christian Thériault, the appellant's son, was born on November 27, 1993 without a left hand. The child's father recounted the many disadvantages resulting from this and pointed out that substantial expenditures had been necessary and would be necessary in the future in order, obviously, to allow the child to develop in the best manner possible.

[4]      In support of his claims, the appellant referred to two medical certificates: the first dated March 21, 1994, the second, April 1, 1996, and both completed and signed by Dr. Jean-Jacques St-Aubin.

[5]      The two certificates were completed on T2201(F) forms (Rev. 93 and Rev. 94). The two certificates do not provide very strong support for the appellant's claims. On the other hand, these are questionnaires that are not designed or structured to describe adequately the physical and intellectual abilities of newborns or very young children. At that stage in their lives, children are completely dependent on their parents or guardians. Unquestionably, the only activities of which these young human beings are capable at that point require the use of their limbs. Given that all factors must be assessed in relation to the living habits and limited relative abilities of a child of that age, in 1994 a missing left hand was a disability of such magnitude that, in my view, it met the tests set out by Parliament.

[6]      For these reasons, the appeal is allowed.

Signed at Ottawa, Canada, this 25th day of September 1998.

J.T.C.C.

Translation certified true

on this 9th day of July 2003.

Erich Klein, Revisor