Shallhorn – Court of Quebec finds that the cost to a paraplegic person of installing a home elevator was an eligible medical expense

Laurin J found that a paraplegic person, who incurred approximately $80,000 to install an elevator in his home, which thereby gave him access to all floors, was entitled to a medical tax credit under the Quebec equivalent of ITA s. 118.2(2)(l.2). Laurin J rejected the position of the ARQ that the elevator was ineligible because it could also be used by non-handicapped individuals.

Neal Armstrong. Summary of Shallhorn v. Agence du revenu du Québec, 2019 QCCQ 449 under s. 118.2(2)(l.2).