Lamarre
Proulx,
T.C.C.J.
(orally):—
The
appellant
is
appealing
from
a
tax
assessment
by
the
respondent,
the
Minister
of
National
Revenue,
for
the
1989
taxation
year.
The
point
at
issue
is
whether
during
1989
the
appellant
suffered
a
severe
and
prolonged
physical
impairment.
The
facts
on
which
the
respondent
relied
in
assessing
the
appellant
are
described
in
paragraph
6
of
the
reply
to
the
notice
of
appeal
and
are
as
follows:
(a)
The
appellant
states
that
she
had
a
mastectomy
which
prevents
her
from
carrying
heavy
objects.
(b)
The
physician
treating
the
appellant
certifies
that
the
appellant's
physical
impairment
is
not
severe,
as
indicated
by
the
report
signed
by
the
physician
on
form
T-2201.
(c)
The
appellant
does
not
meet
the
eligibility
criteria
for
the
tax
credit
as
claimed.
[Translation.]
To
this
the
appellant
added
that
her
difficulty
in
carrying
heavy
objects
caused
her
additional
expenses
for
transportation,
especially
when
she
did
her
grocery
shopping.
Her
operation
also
made
it
very
difficult
for
her
to
perform
certain
domestic
duties,
such
as
washing
windows
and
moving
heavy
furniture.
The
appellant
freely
admitted
that
she
washed
and
dressed
herself
and
took
public
transport
alone
on
her
way,
formerly,
to
her
place
of
work
in
Montréal,
and
now,
to
her
administrative
techniques
school.
The
physician's
certificate
filed,
Exhibit
1-3,
certifies
the
existence
of
a
prolonged
but
minor
impairment.
The
sections
of
the
Income
Tax
Act,
R.S.C.
1952,
c.
148
(am.
S.C.
1970-71-72,
c.
63)
(the
"Act")
which
apply
are
subsections
118.3(1)
and
118.4(1).
I
cite
the
relevant
portions
of
those
provisions:
118.3
(1)
Where
(a)
an
individual
has
a
severe
and
prolonged
.
.
.
physical
impairment
that
has
been
certified
as
such
in
prescribed
form
by
a
medical
doctor.
.
.
(b)
the
individual
has
filed
for
a
taxation
year
with
the
Minister
the
certificate
described
in
paragraph
(a)
.
.
.
for
the
purposes
of
computing
the
tax
payable
under
this
Part
by
the
individual
for
the
year,
there
may
be
deducted
an
amount
determined
by
the
formula
A
X
$3,236
where
A
is
the
appropriate
percentage
for
the
year.
118.4
(1)
For
the
purposes
of
sections
.
.
.
118.3,
(a)
a
person
shall
be
considered
to
have
a
severe
and
prolonged
impairment
only
if
by
reason
thereof
he
is
markedly
restricted
in
his
activities
of
daily
living
and
the
impairment
has
lasted
or
can
reasonably
be
expected
to
last
for
a
continuous
period
of
at
least
12
months.
.
.
.
Accordingly,
a
certificate
by
a
medical
doctor
stating
that
the
individual
is
suffering
from
a
severe
impairment
is
essential
to
the
application
of
these
provisions.
The
medical
doctor
only
certified
the
existence
of
a
minor
impairment.
That
is
not
sufficient.
Further,
although
the
appellant
undoubtedly
has
certain
physical
weakness
resulting
from
the
operation
of
certain
muscles,
it
is
not
such
a
muscular
weakness,
as
the
evidence
showed,
as
to
prevent
her
from
conducting
her
activities
of
daily
living
by
herself.
In
these
circumstances,
the
appeal
is
dismissed.
Appeal
dismissed.
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