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Docket: 2006-1065(IT)G
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BETWEEN:
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DAVID HOMA,
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Appellant,
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and
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HER MAJESTY THE QUEEN,
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Respondent.
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_______________________________________________________________
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Appeals heard on December 8 and 9, 2008,
and decision rendered orally on December 17, 2008,
at Ottawa, Ontario
By: The Honourable Justice C.H. McArthur
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Appearances:
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For the
Appellant:
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The Appellant himself
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Counsel for the
Respondent:
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Frédéric Morand
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_______________________________________________________________
JUDGMENT
The appeals from assessments made under the Income Tax Act
for the 2003, 2004 and 2005 taxation years are allowed and the assessments are
referred back to the Minister of National Revenue for reconsideration and
reassessment on the basis that the Appellant is entitled to claim an additional
medical expense tax credit for Vitamin B-12 medication in the amount of $500 in
each year pursuant to paragraph 118.2(2)(n) of the Act.
Signed at Ottawa, Canada, this 16th day of January, 2009.
McArthur
J.
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