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The Act is clear, however, and grants this credit only to persons suffering from a prolonged impairment; impairments that last less than 12 months or that are temporary are not considered to be prolonged within the meaning of the Act. 10 To receive this credit, a person must be unable, or take an inordinate amount of time, to perform a basic activity of daily living; in making this assessment, regard must be had to the use of the prostheses available or of devices to facilitate the user's activities of daily living, and also to improvements in functioning as a result of the medication or prostheses available. 11 The basic activities of daily living are: seeing, walking, speaking, perceiving, thinking, remembering, hearing, eating, dressing and eliminating; seeing is obviously a basic activity of daily living. 12 According to the evidence adduced by the appellant, the medical basis of her appeal is diabetes; this serious illness has distressing consequences and effects on the appellant's ability to see. 13 However, the long letter signed by the appellant speaks volumes as to the consequences for the appellant in terms of daily living. 14 In her letter, Ms. ...

Indeed, the Court was unable to find any decision to the contrary. 6 Subsection 118.4(1) of the Income Tax Act reads, (1) 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, (ii) 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 (bowel 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. 7 In 1994 Trisha was 17. ...

(g) In 1991 the Appellant purchased inventory of $10,000, 56% of which remained unsold at the end of the year. 6 At the hearing the Appellant admitted paragraphs (a) to (c) and denied paragraphs (d) to (g). 7 The issues before the Court are whether: (a) the Appellant is entitled to claim 80% of the maximum CCA available in respect of class 10 for his 1989, 1990 and 1991 taxation years; (b) the expense of $1,949 was incurred for the purpose of gaining or producing income from business or property for his 1990 taxation years; (c) the Appellant's sales for Seabreeze Beverages for the 1991 taxation year were $34,709; (d) the amounts of $9,500, $2,516 and $500 were incurred by the Appellant for the purpose of gaining or producing income from business or property in 1991; (e) the amount of $10,000 in respect of Vendmart in 1991 was incurred for the purpose of gaining or producing income for business or property; and (f) the amount of $5,600 should be considered inventory of Vendmart at the end of the Appellant's 1991 taxation year. 8 The Appellant had the onus of establishing on a balance of probabilities that the Minister's reassessment for the 1989, 1990 and 1991 taxation years was ill-founded in fact and in law. ...

Having considered and weighed the arguments made to show what he characterized as prejudice, I do not believe that the amendment prejudiced or caused any harm whatever to the appellant. ...

He is a transit driver. 4 In about 1991 he considered giving up his job as a transit driver in Victoria and moving to Saskatoon. ...

.), in which Décary J.A. for the Court indicated that in the case of expenses to repair or renovate property the purpose of the expense must be considered. ...

[emphasis added] [12] The paragraphs that followed, including paragraph 81, described factors that I would have considered. [13] At paragraph 81, I stated that there was extensive evidence regarding how the Appellant priced its policies. ...

Further there is no reason here as to why the appellant’s testimony should be considered as other than fully credible. ...

.- For the purposes of this subsection 6(16), sections 118.2 and 118.3 and this subsection, (a) an impairment is prolonged where is has lasted, or may reasonably be expected to last, for a continuous period of at least 12 months; (b) an individual’s ability to perform a b 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, (ii) feeding and dressing oneself, (iii) speaking 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 (bowel 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. ...

For purposes of this decision, I note that the details provided in the Notice of Appeal and in the Reply to Notice of Appeal are to be considered an integral part thereof. ...