Taylor
J.T.C.C.:
—
These
are
appeals
heard
in
Toronto,
Ontario
on
July
31,
1996,
under
the
Informal
Procedure,
against
assessments
for
the
years
1989,
1990
and
1992,
in
which
the
Minister
of
National
Revenue
disallowed
claims
for
the
Disability
Tax
Credit,
provided
for
under
the
Income
Tax
Act
(the
“Act”).
Mrs.
Bourgeois’
complaint
dealt
with
back
problems,
which
in
earlier
years
had
virtually
immobilized
her.
She
has
been
on
strong
medication
-
including
Tylenol
for
a
long
time.
During
at
least
the
years
1989
and
1990
she
had
been
unable
to
do
housework,
and
was
able
to
walk
for
only
very
short
distances
with
help.
At
the
start
of
proceedings
Counsel
for
the
Respondent
noted
that
for
those
two
years
the
appeals
should
be
allowed.
Mrs.
Bourgeois
agreed
that
now,
in
1996,
she
was
considerably
improved,
and
that
such
improvement
had
commenced
about
1993
or
1994.
The
documentation
including
Form
T2201,
supporting
the
remaining
year
under
appeal
-
1992
-
was
somewhat
confusing
and
might
well
have
contributed
to
the
view
of
the
Respondent
and
Revenue
Canada
officials
that
“your
condition
does
not
markedly
restrict
a
basic
activity
of
daily
living”.
However,
I
do
note
that
the
time
frame
for
such
documentation
appeared
to
be
in
the
1993
to
1995
period,
as
far
as
actual
medical
observation
of
the
Appellant
was
concerned.
I
am
prepared
to
give
the
Appellant
the
benefit
of
any
doubt
on
that
point.
Another
point
which
arose
was
that
perhaps
the
intent
of
Mrs.
Bourgeois
was
to
appeal
for
the
years
1989,
1990
and
1991,
rather
for
1989,
1990
and
1992.
While
this
may
appear
to
have
been
more
likely,
the
fact
is
that
her
appeals
did
specify
1992
and
not
1991.
That
matter,
(the
relevance
of
1991)
if
of
any
consequence
is
for
the
Appellant
and
the
Respondent
to
review,
not
the
Court
at
this
time.
I
am
satisfied
that
the
Appellant
was
being
truthful
and
forthcoming
in
describing
her
physical
condition
-
particularly
mobility
—
as
improved
since
1993.
However
as
she
contended,
that
had
not
been
the
case
for
the
year
1992.
Under
the
circumstances
I
am
prepared
to
accept
that
position,
since
there
does
not
seem
to
be
anything
to
dispute
it.
Obviously,
that
opinion
on
my
part,
has
no
relevance
to
and
should
not
be
reflected
in
any
consideration
for
years
beyond
1992,
without
the
appropriate
and
concurrent
supportive
documentation.
The
appeals
are
allowed
for
the
years
1989,
1990
and
1992,
and
the
entire
matter
is
referred
back
to
the
Minister
of
National
Revenue
for
reconsideration
and
reassessment.
Appeal
allowed.
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