McDonald
J.A.:—We
are
all
of
the
view
that
the
Tax
Court
judge
failed
to
apply
the
plain
and
ordinary
language
of
paragraph
118(4)(a)
of
the
Income
Tax
Act,
R.S.C.
1952,
c.
148
(am.
S.C.
1970-71-72,
c.
63)
(the
"Act")
as
it
existed
in
1988
which
read:
markedly
restricted
in
his
activities
of
daily
living.
If
the
learned
trial
judge
had
applied
the
proper
test
on
the
basis
of
the
evidence
before
him
he
would
necessarily
have
concluded
that
the
applicant
was
entitled
to
the
tax
credit
which
she
sought.
We
shall
allow
the
application
to
set
aside
the
decision
of
the
Tax
Court
and
remit
the
matter
to
the
Tax
Court
for
redetermination
on
the
basis
that
the
applicant
is
entitled
to
the
tax
credit
under
section
118.3
of
the
Income
Tax
Act
with
costs
to
the
applicant.
Application
allowed.
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