Date: 19980414
Docket: 96-3913(IT)I
BETWEEN:
MARGARET G.M. FOUGERE,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR JUDGMENT
(Delivered orally from the bench
at Halifax, Nova Scotia on September 26, 1997)
Beaubier, J.T.C.C.
[1] This appeal, pursuant to the
Informal Procedure, was heard at Halifax, Nova Scotia on
September 25, 1997. The Appellant's husband, Robert MacKay,
testified.
[2] In 1994 the Appellant claimed the
disability tax credit with respect to her son, Richard, who was
born in 1980. Richard was diagnosed with Type 1 diabetes in
1991.
[3] In 1994, Richard was attending
junior high school, near his home at Waverley, Nova Scotia. He
played some basketball, but he was unable to keep it up. Richard
or his parents were giving him four blood tests and the minimum
of three Insulin injections each day.
[4] Richard's doctor's
certificate, Exhibit R-1, submitted in support of the claim is
clear. In respect to the items of activities of daily living
specified in Section 118.4 of the Income Tax Act,
Richard was not disabled in 1994. A further disqualification is
that while he had prolonged impairment it was not severe. The
impairment must be both prolonged and severe.
[5] In 1994, Richard did not suffer a
severe impairment such that his ability to perform a basic
activity of daily living, as set out in the Income Tax
Act, was markedly restricted. The appeal is dismissed.
COURT FILE
NO.:
96-3913(IT)I
STYLE OF
CAUSE:
Margaret G.M. Fougere and The Queen
PLACE OF
HEARING:
Halifax, Nova Scotia
DATE OF
HEARING:
September 25, 1997
REASONS FOR JUDGMENT BY: The Honourable
Judge D.W. Beaubier
DATE OF
JUDGMENT:
April 14, 1998
APPEARANCES:
Agent for the
Appellant:
Robert Scott MacKay
Counsel for the Respondent: Marcel
Prevost
COUNSEL OF RECORD:
For the Appellant:
Name:
Firm:
For the
Respondent:
George Thomson
Deputy Attorney General of Canada
Ottawa, Canada
Email this Content