Beaubier T.C.J. .
This appeal, pursuant to the Informal Procedure, was heard at Calgary, Alberta on February 27, 1998. The Appellant’s wife, Valerie Stoneham, was the only witness. The assumptions in the reply to the Notice of Appeal read,
In so assessing and reassessing the Appellant, the Minister made the following assumptions of fact:
(a) Gary is the Appellant’s son;
(b) Gary’s date of birth is August 6, 1984:
(C) Gary suffers from attention deficit disorder and has a mental impairment;
(d) the effects of Gary’s impairment are such that his ability to perform a basic activity of daily living in the 1991, 1992 and 1993 years was not markedly restricted.
The question before the Court is whether Gary was able to receive, think and remember in 1991, 1992 and 1993.
In these years, Gary was in grade school in Calgary and while he suffered from the disorder, he was passing his normal grades in school. He was going to school by himself. He was dressing himself. He had to be told to wash and clean up and flush the toilet. He was very unruly and impulsive and he was very difficult to discipline. He upset his family and his classmates and he could not make friends.
Gary could perceive; that is he could receive and recognize sensory data about the external world that conforms to common human experience. He would flip TV channels and constantly listen to music through earphones. However, he was regarded as having exceptionally good language ability by his teachers; the teachers thought he was weak in mathematics.
Gary could think; that is he could rationally comprehend, marshal, analyze and organize what he could perceive.
Gary could also remember, but it appears that he would ignore instructions and he appears to have remembered whatever suited his own desires from time to time.
Gary required constant attention and supervision because of the unruly and abusive behaviour. However, he could perceive, think and remember within the meanings set out in the Income Tax Act as it applies for the years in question.
The appeal is dismissed.
Appeal dismissed.
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