Brulé
J.T.C.C.
(orally)-
I
might
say
at
the
outset
that
the
Court
appreciates
your
presence
and
your
coming
here
with
your
appeal.
Now,
the
first
thing
I
want
to
say,
which
you
have
said,
is
that
the
Tax
Act
is
difficult.
We
all
know
that.
It
has
got
to
be
such,
or
many
people
would
take
advantage
of
it
and
claim.
The
number
of
epileptics
there
are
in
this
country,
if
they
could
all
get
disability
benefits,
would
cause
a
great
deal
of
havoc
in
Revenue.
Now,
you
do
have
a
disability.
No
one
argues
with
that.
But
is
it
sufficient
for
income
tax
purposes?
That’s
what
I
have
to
consider.
And
presumably
you
had
no
great
problems
in
1991
as
you
worked
during
the
year,
even
though,
perhaps,
you
were
interrupted
in
your
work
for
some
small
periods,
and
you
were
able
to
earn
income
in
that
year.
Now,
there
is
no
evidence
that
in
1991,
which
is
the
only
time
that
I
have
to
consider,
that
your
condition
restricted
your
work
for
long
periods
of
time,
and
therefore
had
a
bearing
on
your
income.
The
important
thing
that
I
think
you
have
to
consider,
and
I
mention
this
because
it
could
be
for
the
future,
that
the
certificate
as
set
out
in
Tab
6
was
not
complete,
and
according
to
the
Income
Tax
Act,
this
is
a
requirement.
So
in
the
future,
if
this
situation
arises,
make
sure
that
is
done.
The
evidence
of
Dr.
Sutherland,
who
is
an
independent,
who
went
over
the
qualifications
for
Revenue
Canada
purposes,
not
for
your
health
generally,
and
concluded
that
you
do
not
qualify.
And
that
is
something
the
Court
has
to
accept
because
that
is
a
person
who
is
independent
doing
this.
And
we
are
not
talking
today,
and
this
is
the
thing
that
I
have
got
to
stress,
and
even
though
you
seem
reasonably
good
today,
I
have
had
no
evidence
that
in
1991
you
were
restricted
in
your
work
to
any
great
degree
other
than
driving
a
car
on
the
night
shift.
Now,
I
want
to
say
to
you
that
you
can
apply
any
time
that
you
feel
necessary
in
the
future
that
you
have
problems
that
might
allow
you
to
qualify
for
such
benefits,
and
if
you
do,
then
make
sure
that
the
certificate
is
properly
completed
both
as
to
vision
and
your
neurological
problem
which
you
have,
so
that
someone
can
adjudicate
on
that.
In
the
meantime,
I
am
afraid
I
must
dismiss
your
appeal,
which
I
do.
Appeal
dismissed.
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