Date: 20020528
Docket:
2001-1993-IT-I
BETWEEN:
KENNETH
CHURCH,
Appellant,
- and
-
HER MAJESTY THE
QUEEN,
Respondent.
Reasonsfor
Judgment
Hershfield,
J.T.C.C.
[1]
Based on the evidence heard, I am satisfied that the Appellant
suffers from Celiac Disease and that the requirements of
subsection 118.3(1) of the Income Tax Act entitling him to
the disability tax credit claimed have been met. The extent of
his condition and its impact on his daily living were not
dissimilar from that of the Appellant in the case of The Queen
v. Ray F. Hamilton, [2002]
F.C.J. No. 422 (Q.L.). The
Respondent did not take issue with such facts at the
trial.
[2]
Accordingly, the appeal is allowed. With respect to costs, same
were allowed as per my judgment signed on the 30th day of April
2002. Such costs, as per the applicable tariff, are allowed, as I
see no reason to exercise my discretion otherwise. While time and
effort might have been saved by the Appellant agreeing to the
adjournment of his hearing until the Federal Court of
Appeal's decision in Hamilton had been rendered, as
requested by the Respondent, he was entitled to proceed on the
merits of his own case, and in any event incurred time, trouble
and expense as a result of the Respondent's pursuit of
it's position in respect of persons suffering from Celiac
Disease.
Signed at Ottawa, Canada, this 28th day of May
2002.
"J.E. Hershfield"
J.T.C.C.
COURT FILE
NO.:
2001-1993(IT)G
STYLE OF
CAUSE:
Kenneth Church and
Her Majesty the Queen
PLACE OF
HEARING:
Winnipeg, Manitoba
DATE OF
HEARING:
February 14, 2002
REASONS FOR JUDGMENT
BY: The Honourable Judge J.E.
Hershfield
DATE OF
JUDGMENT:
May 28, 2002
APPEARANCES:
For the
Appellant:
The Appellant himself
Counsel for the
Respondent:
Jodi McFetridge
COUNSEL OF RECORD:
For the
Appellant:
Name:
Firm:
For the
Respondent:
Morris Rosenberg
Deputy Attorney General of Canada
Ottawa, Canada
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