This appeal pursuant to the Informal Procedure was heard at Edmonton, Alberta on August 11, 1998. The Appellant was the only witness.
The Appellant has appealled the disallowance of her claim for the disability tax credit for 1995.
118.3 (1) (1) Credit for mental or physical impairment.
Where
(a) an individual has a severe and prolonged mental or physical impairment,
(a. 1) the effects of the impairment are such that the individual’s ability to perform a basic activity of daily living is markedly restricted.
(a.2) a medical doctor, or where the impairment is an impairment of sight, a medical doctor or an optometrist, has certified in prescribed form that the individual has a severe and prolonged mental or physical impairment the effects of which are such that the individual’s ability to perform a basic activity of daily living is markedly restricted,
(b) the individual has filed for a taxation year with the Minister the certificate described in paragraph (a.2), and
118.4(1) Nature of impairment.- For the purposes of subsection 6(16), sections 118.2 and 118.3 and this subsection,
(a) an impairment is prolonged where it has lasted, or can reasonably be expected to last, for a continuous period of at least 12 months;
(b) an individual’s ability to perform a basic activity of daily living is markedly restricted only where all or substantially all of the time, even with therapy and the use of appropriate devices and medication, the individual is blind or is unable (or requires an inordinate amount of time) to perform a basic activity of daily living;
(c) a basic activity of daily living in relation to an individual means
(i) perceiving, thinking and remembering,
(11) feeding and dressing oneself;
(iii) speaking so as to be understood, in a quiet setting, by another person familiar with the individual.
(iv) hearing so as to understand, in a quiet setting, another person familiar with the individual.
(v) eliminating (bowels or bladder functions), or
(vi) walking; and
(d) for greater certainty, no other activity, including working, housekeeping or a social or recreational activity, shall be considered as a basic activity of daily living.
The Appellant’s doctor’s certificate for 1995 is not complete. He did not certify that her hearing impairment restricted the requisite basic activity of daily living.
The Appellant testified. She wears a hearing aid. She stated that her hearing now is worse than it was in 1995. However, it was quite apparent to the Court that the Appellant can hear so as to understand, in a quiet setting, another person whether that person is familiar with her or not. Pursuant to her testimony, the Court finds that it was also the case in 1995.
The appeal is therefore dismissed.
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