Brule
J.T.C.C.:—
This
appeal
heard
under
the
informal
procedure
of
the
Tax
Court
results
from
a
disallowance
of
a
claimed
income
tax
credit
for
the
years
1986,
1987,
1988,
1989,
1990,
1991
and
1992
in
relation
to
the
appellant’s
handicapped
hearing
ability.
Issue
The
issue
is
whether
or
not
the
appellant
is
entitled
to
a
credit
claimed
under
section
118
of
the
Income
Tax
Act,
R.S.C.
1985,
c.
1
(5th
Supp.)
for
the
year
1992.
The
other
years
from
1986
to
1991
inclusive
are
not
eligible
to
be
considered
as
no
notice
of
objection
was
filed
within
the
time
limit
of
one
year
and
90
days
from
the
dates
of
assessment
in
each
case.
Such
filing
limit
is
set
out
in
subsection
165(1)
of
the
Act.
Facts
As
to
the
1992
taxation
year
the
appellant
testified
that
he
had
no
trouble
with
his
speech,
his
dress,
his
eating
habits,
and
no
physical
problems
other
than
some
deafness,
especially
when
in
a
room
with
others
or
when
watching
TV
with
others.
His
position
was
supported
by
a
medical
report
in
which
he
was
diagnosed
as
being
quite
deaf
in
both
ears.
The
appellant
said
that
wearing
a
hearing
aid
assisted
him
a
great
deal.
Evidence
from
a
Dr.
Bertrand,
introduced
by
the
respondent,
indicated
the
handicap
was
genuine
but
not
sufficient
to
deter
the
appellant
from
performing
all
the
activities
of
daily
living.
Analysis
The
appellant
referred
to
the
Act
and
the
prerequisite
that
an
individual
must
have
a
severe
and
prolonged
physical
impairment
to
qualify
for
the
credit.
This,
he
said,
existed
in
his
case.
However
one
must
look
not
only
at
the
prerequisite
as
set
out
above
but
what
follows
as
to
the
nature
of
the
impairment.
Such
can
be
found
in
subsection
118.4(1)
of
the
Act
which
reads
as
follows:
118.4(1)
For
the
purposes
of
subsection
6(16),
sections
118.2
and
118.3
and
this
subsection,
(a)
an
impairment
is
prolonged
where
it
has
lasted,
or
may
reasonably
be
expected
to
last,
for
a
continuous
period
of
at
least
12
months;
(b)
an
individual’s
ability
to
perform
a
basic
activity
of
daily
living
is
markedly
restricted
only
where
all
or
substantially
all
of
the
time,
even
with
therapy
and
the
use
of
appropriate
devices
and
medication,
the
individual
is
blind
or
is
unable
(or
requires
an
inordinate
amount
of
time)
to
perform
a
basic
activity
of
daily
living;
(c)
a
basic
activity
of
daily
living
in
relation
to
an
individual
means
(i)
perceiving,
thinking
and
remembering,
(ii)
feeding
and
dressing
oneself,
(iii)
speaking
so
as
to
be
understood,
in
a
quiet
setting,
by
another
person
familiar
with
the
individual,
(iv)
hearing
so
as
to
understand,
in
a
quiet
setting,
another
person
familiar
with
the
individual,
(v)
eliminating
(bowel
or
bladder
functions),
or
(vi)
walking;
and
(d)
for
greater
certainty,
no
other
activity,
including
working,
housekeeping
or
a
social
or
recreational
activity,
shall
be
considered
as
a
basic
activity
of
daily
living.
Upon
reading
this
subsection
and
relating
this
to
the
appellant’s
disability
it
is
easily
seen
from
the
evidence
presented
to
the
Court
that
he
does
not
qualify
for
the
credit.
Accordingly
the
appeal
is
dismissed.
Appeal
dismissed.
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