O’Connor
J.T.C.C.:—
The
criteria
under
the
Income
Tax
Act
for
a
disability
credit
are
extremely
stringent.
Based
on
all
of
the
evidence,
both
of
the
appellant
and
Dr.
Sutherland,
the
Court
finds
that
although
the
disabilities
of
the
appellant’s
son
may
be
severe
and
prolonged,
however
his
ability
to
perform
a
basic
activity
of
daily
living
was
not
markedly
restricted.
Regrettably
the
appeal
must
be
dismissed.
I
say
“regrettably”
seriously.
Appeal
dismissed.
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