Beaubier
J.T.C.C.:
-
This
matter
was
heard
at
Regina,
Saskatchewan
on
November
20,
1996
pursuant
to
the
Informal
Procedure.
The
Appellant
was
the
only
witness.
The
Appellant
has
appealed
the
disallowance
of
a
disability
tax
credit
claimed
for
his
1994
taxation
year.
He
is
68
years
old.
He
had
a
by-pass
operation
before
1980.
In
1993
dacron
tubes
were
inserted
in
some
of
his
veins.
He
had
angina
in
1994.
However,
the
evidence
is
that
he
had
no
problem
with
any
of
the
disabilities
enumerated
in
paragraph
118.4(l)(c).
The
one
item,
“walking”,
which
is
subject
to
review,
appears
to
have
been
satisfactory
in
1994.
The
Appellant
uses
a
cane.
He
walks
slowly,
but
he
walks
upstairs
in
his
apartment
building
to
his
third
floor
apartment.
He
has
aids
in
his
bathtub
to
assist
him..
He
also
makes
a
point
of
walking
each
day
whether
the
weather
is
good
or
bad.
The
Appellant
appealed
his
1991,
1992
and
1993
reassessments
for
the
same
reasons
described
in
this
case.
That
appeal
was
dismissed
on
the
basis
of
the
same
findings
as
this
Court
has
made
for
1994.
For
the
reasons
described
in
that
judgment,
this
appeal
is
also
dismissed.
Appeal
dismissed.
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