Search - diagnostic assessment examples

Rowe, Deputy Judge Appearances: For the Appellant: The Appellant himself Counsel for the Respondent: Selena Sit____________________________________________________________________ JUDGMENT           The appeal from the assessment made under the Income Tax Act for the 2001 taxation year is dismissed in accordance with the attached Reasons for Judgment. ... REASONS FOR JUDGMENT Rowe, D.J. [1]      The appellant appeals from an assessment of income tax with respect to the 2001 taxation year. ... Even in Shoppers Drug Mart, Candy stated- by way of example- that if a physician were to prescribe a particular brand of sun screen, the holder of the prescription would usually proceed to the shelf where the product was located, then take it- and the prescription- to a checkout station, pay for it- either as a single product or among several items- and obtain a receipt from the cashier. ...

:—These appeals are from the appellant’s assessments under Part I of the Income Tax Act for the 1964 and 1965 taxation years. ... The department carried out diagnostic X-Ray examinations of patients referred to the department by their own medical doctors and the charges for such services were made by the Hospital authority who received payments for them, usually from an insurer with whom the patient carried some form of insurance against that kind of expense. ... The other view, being the view that the Minister proceeded on in making the assessment, might be stated as follows: The appellant has a position or post in the Hospital of a continuing and full time character. ...

Penner stated this document was used as the standard agreement between RDI and all workers (Exhibit A-5- a contract between RDI and Roy Galapon is another example) but there were differences in pay between field technicians and persons functioning as Team Leaders. ... First, the worker checked the BIOS (operating system) and then used a diagnostic disc in order to ascertain if the date would roll over properly. ... A Microsoft diagnostic utility was run and information was recorded. Finally, a visual inspection was made of the personal computer and a record was made of attachments such as printers, scanners and drives. ...

In 3488063 Canada Inc., the Federal Court of Appeal stated that “an appeal to the Tax Court of Canada is an appeal in relation to a particular assessment.” [84] In other words, the subject matter of an appeal under the ITA is the assessment of the appellant in that appeal, and not an assessment of a third party who is not before the Court. ... Furthermore, each assessment requires its own appeal, and each appeal requires a notice of appeal (although a notice of appeal may refer to more than one assessment and one appeal). [85] [139] Counsel for Mr. ... McNeilly is seeking public interest standing, have received from the Minister an assessment of tax that they desire to put before this Court. ...

Cook Counsel for the Respondent: Victor Caux Sara Fairbridge   JUDGMENT           The appeal with respect to assessments made under the Excise Tax Act for periods from January 1, 2007 to December 31, 2007, January 1, 2009 to December 31, 2009, and January 1, 2011 to December 31, 2011 is allowed, and the assessments are referred back to the Minister of National Revenue for reconsideration and reassessment on the basis that the appellant is entitled to public service body rebates on the basis that The Emerald is a “health care facility,” as defined, and The Harrison is a “qualifying facility,” as defined.           ... Assessment indicators for this grouping include that the person: •          is unable to use a wheelchair independently and/or needs 2 person transfer; •          requires professional nursing care for monitoring and for extensive interventions daily; for example requires ostomy care, decubitus ulcer care, nursing care to prevent pressure areas, oxygen therapy, enteral feeding, bowel and bladder management; •          requires supervision by other health workers such as an Occupational therapist or Physiotherapist. […] B. ... Residents access community based diagnostic services or are transferred to Surrey Memorial Hospital. 4.9       Music Therapy: The Music Therapist plans and implements music therapy programs and services by methods such as improvisation, guided imagery and grief and loss support for individuals and/or groups. […] C. ...

REASONS FOR JUDGMENT Favreau J. [1]   This is an appeal against an assessment made pursuant to the Excise Tax Act, R.S.C. 1985, c. ... This committee reviews the assessments of drugs and recommends classification of the drug to be prescription, ethical or non‑prescription. ... Moreover, there is no doubt that all the mixtures of substances found in the products presented by the appellants were for diagnostic purposes, whether they were covered by Schedule D or not. ...

For example, since his arrival in August 2018, he has yet to participate in a sweat and has only participated in five or so pipe ceremonies. ... Boyd in his latest assessment. Dr. Boyd writes that these diagnoses make Mr. ... Masood, for example, conducts his “visits” with Mr. Toutsaint by video conference, as he is based in Saskatoon. ...

On the basis of psychological data and our assessment of Fred, I regard him as psychologically immature and academically underachieving. ... In preparing them McGovern had recourse to the 11th printing, which was in March 1984, of DSM-III Diagnostic and Statistical Manual of Mental Disorders, 3rd (1980) edition prepared under the auspices of the American Psychiatric Association. ... For example, it was accepted that blind children required from the institution not only methods of teaching different from normal children, but special arrangement of all other life activities. ...

None of these examples require a health care provider to do or render anything to the patient. ... These were disallowed by the Minister. [66]     Miller T.C.J. allowed the appeal and referred the assessment back to the Minister on the basis that the expenses of $344.73 and $188.56 incurred by the Appellant at Nutrition Plus Pharmacy and Kripps Pharmacy Ltd. respectively qualified as medical expenses pursuant to paragraph 118.2(2)(n) of the Act. [67]     He questioned the nature of the program provided by Dr. ... Scott McDougall JUDGMENT The appeal from the assessment made under the Income Tax Act for the 1999 taxation year is allowed and the matter is referred back to the Minister for reassessment and reconsideration on the basis that the Appellant was entitled to deduct medical expenses in the amount of $4,409.52 together with the airfare for travel to California in the sum of $603.00. ...