Vrantsidis – Tax Court denies an ADHD-based disability tax credit claim

Favreau J found that the effects of a teenage son’s ADHD were not severe enough to meet the meaning of “markedly restricted” in s. 118.4(1) so as to qualify a parent for the disability tax credit.

Walkowiak instead dealt with an unsuccessful claim based on the ADHD of the taxpayer herself.

Neal Armstrong. Summary of Vrantsidis v. The Queen, 2017 TCC 204 under s. 118.4(1).