Beaubier
T.C.J.:
This
appeal,
pursuant
to
the
Informal
Procedure,
was
heard
at
Halifax,
Nova
Scotia
on
September
25,
1997.
The
Appellant’s
husband,
Robert
MacKay,
testified.
In
1994
the
Appellant
claimed
the
disability
tax
credit
with
respect
to
her
son,
Richard,
who
was
born
in
1980.
Richard
was
diagnosed
with
Type
1
diabetes
in
1991.
In
1994,
Richard
was
attending
junior
high
school,
near
his
home
at
Waverley,
Nova
Scotia.
He
played
some
basketball,
but
he
was
unable
to
keep
it
up.
Richard
or
his
parents
were
giving
him
four
blood
tests
and
the
minimum
of
three
Insulin
injections
each
day.
Richard’s
doctor’s
certificate,
Exhibit
R-l,
submitted
in
support
of
the
claim
is
clear.
In
respect
to
the
items
of
activities
of
daily
living
specified
in
Section
118.4
of
the
Income
Tax
Act,
Richard
was
not
disabled
in
1994.
A
further
disqualification
is
that
while
he
had
prolonged
impairment
it
was
not
severe.
The
impairment
must
be
both
prolonged
and
severe.
In
1994,
Richard
did
not
suffer
a
severe
impairment
such
that
his
ability
to
perform
a
basic
activity
of
daily
living,
as
set
out
in
the
Income
Tax
Act,
was
markedly
restricted.
The
appeal
is
dismissed.
Appeal
dismissed.
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