Hamlyn
J.T.C.C.:—
This
is
an
appeal
for
the
1992
taxation
year
heard
under
the
informal
procedure.
Facts
The
appellant
has
Crohn's
disease
and
had
an
ileostomy
resulting
in
loss
of
control
over
her
bowel
functions.
She
has
had
four
surgeries
related
to
the
ileostomy.
She
claimed
a
credit
for
physical
impairment
under
subsection
118.3(1)
of
the
Income
Tax
Act,
R.S.C.
1952,
c.
148
(am.
S.C.
1970-71-72,
c.
63)
(the
"Act").
Her
claim
was
disallowed
for
the
1992
taxation
year.
Issue
The
issue
to
be
decided
is
whether
the
taxpayer
qualifies
for
a
credit
for
physical
impairment
under
subsection
118.3(1).
The
respondent's
position
In
this
case,
the
taxpayer
obviously
has
problems
eliminating.
However,
the
Department
of
National
Health
and
Welfare
has
reported
the
appellant
is
not
markedly
restricted
in
the
activities
of
daily
living.
It
states
that
the
appellant
is
able
to
perform
the
basic
activities
of
daily
living
with
the
use
of
appropriate
devices
or
medication
or
therapy
and
that
it
does
not
require
an
excessive
amount
of
time.
Analysis
The
appellant
has
no
control
over
her
bowel
function
and
is
required,
on
a
continuous
and
constant
basis,
around
the
clock
to
attend
to
her
elimination
needs
by
attending
at
washrooms
and
emptying
the
bag.
Moreover,
she
indicated
that,
from
time
to
time,
the
bag
overflows
resulting
in
very
unpleasant
consequences.
In
the
words
of
the
medical
doctor
presented
on
behalf
of
the
respondent
the
affliction
of
the
appellant
is
a
"hard
and
rough
disease".
In
order
to
claim
a
credit
for
physical
impairment
under
subsection
118.3(1)
of
the
Act,
an
individual
must
have
an
impairment
such
that
the
effect
of
it
would
markedly
restrict
the
individual’s
ability
to
perform
a
basic
activity
of
daily
living.
Section
118.4
confines
“markedly
restricted"
to
situations
where
all
or
substantially
all
of
the
time,
even
with
therapy
and
the
use
of
appropriate
devices
and
medication,
the
individual
is
unable
(or
requires
an
inordinate
amount
of
time)
to
perform
a
basic
activity
of
daily
living.
Subparagraph
118.4(c)(v)
states
that
eliminating
(bowel
or
bladder
functions)
is
a
“basic
activity
of
daily
living”.
The
question
is
whether
having
to
constantly
manage
her
condition
and
relieve
her
bowel
10
to
20
times
a
day
would
constitute
an
“inordinate
amount
of
time"
to
perform
this
basic
activity
of
daily
living.
From
The
Oxford
English
Dictionary,
Second
Edition,
Volume
VII
(Oxford
University
Press,
1989)
at
page
1003,
"inordinate"
means:
1.
Not
"ordered";
devoid
of
order
or
regularity;
deviating
from
right
or
rule;
irregular,
disorderly.
.
.
2.
Not
kept
within
orderly
limits,
immoderate,
intemperate,
excessive.
.
.
.
and
from
The
Oxford
English
Dictionary,
Second
Edition,
Volume
I
(Oxford
University
Press,
1989)
at
page
411
"amount"
means:
1.
The
sum
total
to
which
anything
mounts
up
or
reaches:
a.
in
quantity.
..
b.
in
number.
.
.
.
2.
The
full
value,
effect,
significance,
or
import.
.
.
.
3.
The
quantity
or
sum
viewed
as
a
total.
.
.
.
[Emphasis
added.]
Conclusion
The
conclusion
is
therefore
the
total
amount
of
time
she
spends
performing
her
bowel
functions
(i.e.,
the
number
of
times
she
has
to
perform
the
function
multiplied
by
the
duration
that
it
takes
her
to
perform
this
function
each
time
as
well
as
the
constant
necessary
monitoring)
is
irregular
and
requires
an
excessive
amount
of
time
to
manage.
All
of
the
appellant’s
life’s
decisions
and
actions
evolve
around
her
disability.
Thus,
the
effects
of
the
impairment
are
such
that
the
appellant's
ability
to
perform
this
basic
activity
of
daily
living
is
markedly
restricted.
Therefore
the
appellant
falls
within
the
provisions
of
paragraph
118.4(b).
Decision
The
appeal
is
therefore
allowed
and
the
assessment
is
referred
to
the
Minister
of
National
Revenue
for
reconsideraiton
and
reassessment
on
the
basis
that
the
appellant
is
entitled
to
a
credit
for
physical
impairment
under
section
118.3
of
the
Act.
Appeal
allowed.
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