Jungen – Tax Court of Canada finds that the disability tax credit could be claimed for a child with ADHD and conduct disorder

The taxpayer’s son had extreme behaviour issues, being unable to maintain good relationships with anyone due to his unpredictable and aggressive behavior, and was diagnosed as having attention deficit hyperactivity disorder (ADHD), and subsequently additionally diagnosed with unspecified disruptive, impulse-control and conduct disorder. In allowing the taxpayer’s claim for the disability tax credit, Russell J focused on the aspect of s. 118.4(1) referring to a marked restriction in a basic activity of daily living including mental functioning necessary for everyday life (s. 118.4(1)(c)(i)) such as “adaptive functioning” (s. 118.4(1)(c.1)(iii)), and emphasized inter alia that the child was “seriously lacking in ability to engage in social interactions … substantially all of the time.”

Neal Armstrong. Summary of Jungen v. The Queen, 2021 TCC 16 under s. 118.4(1)(c.1)(iii).