Search - diagnostic assessment examples

Woon   JUDGMENT           The appeal with respect to an assessment made under Part IX of the Excise Tax Act for the period January 8, 2010 to December 31, 2012 is dismissed, without costs. ... By Notice of Assessment dated November 13, 2014, the Minister of National Revenue (the “Minister”) denied ITCs of $17,357.00 claimed in respect of expenses and $5,083.00 claimed in respect of fixed assets for the period. ... Hurd provided several examples of patient contracts. A single contract was signed for the entire treatment and the total fee charged to a patient included the cost of the orthodontic appliance. ...

Many of these assumptions involve reiterating content of two behavioural assessment reports concerning JA. [9] The earlier of these two reports is a psychological assessment report dated March 29, 2017, prepared by registered psychologist Ms. ... It includes two paragraphs headed “clinical impression”, wherein psychologist Small recorded that JA:... meets DSM-V diagnostic criteria for Unspecified Disruptive, Impulse-Control and Conduct Disorder, 312.9 (F91.9). ... I understand this refers to psychologist Small’s above-noted March 29, 2017 assessment. [13] Dr. ...

Bass and Josh Kumar Counsel for the Respondent: Rishma Bhimji and Priya Bains   JUDGMENT The appeal from the assessments under the Excise Tax Act in respect of the periods of October 1 to December 31, 2015 and January 1 to March 31, 2016 is allowed with costs.   ... When the actual figures become available (such as at year-end), orthodontists are then required to reconcile their 35% ITC estimate with their actual taxable supplies. [27] [20] The arrangement acknowledges that an orthodontist may make multiple supplies consisting of an exempt consultative, diagnostic, treatment or other health care service along with a zero-rated supply of an orthodontic appliance. ... During a consultation, the clinic takes x-rays of the patient’s teeth; he then reviews these x-rays, has an initial discussion with the patient, performs a clinical assessment, and lastly discusses his findings and treatment options with the patient (and perhaps their parent) in a consultation room. ...

Joan Pinkus, a psychologist specializing in assessments of young children. ... Pinkus prior to so doing but, in any event, at the time of doing the assessment, Dr. ... As an example, Dr. Pinkus noted some children can run but are unable to speak well while others are able to speak but can barely move. ...

.: The appellant appeals from an assessment of income tax for her 1993 taxation year (97-676(IT)l) and also from assessments of income tax for her 1994 and 1995 taxation years (97-2974(IT)I). ... Joan Pinkus, a psychologist specializing in assessments of young children. ... As an example. Dr. Pinkus noted some children can run but are unable to speak well while others are able to speak but can barely move. ...

The Minister made the following assessments of the Appellant’s tax payable under Part XIII of the Act (collectively, the “Part XIII Assessments”):   Notice of Assessment Number Notice of Assessment Date Taxation Year‑End Adjustment to Part XIII Tax 6240554 March 11, 2004 December 31, 1996 $1,548,704 6240555 March 11, 2004 December 31, 1997 $1,857,470 6240556 March 11, 2004 December 31, 1998 $1,816,982 6240557 March 11, 2004 December 31, 1999 $879,310 6240558 March 11, 2004 December 31, 2000 $718,944   ... For example, he claims that the removal of the guarantee is an unrealistic scenario. ... Therefore, there are no grounds for upholding the Part XIII assessments.   ...

BETWEEN:                                                                  KEN BEKKER                                                                                                                                             Applicant                                                                            and                                                     HER MAJESTY THE QUEEN                                                                                                                                         Respondent                                                                                                                                   REASONS FOR JUDGMENT LÉTOURNEAU J.A. [1]                The applicant seeks judicial review of a decision of a judge of the Tax Court of Canada (Tax Court) rendered on July 11, 2002, whereby he dismissed the applicant's appeal and confirmed the Minister of National Revenue's (Minister) assessment for the 1998 and 1999 taxation years. ... (n) for drugs, medicaments or other preparations or substances (other than those described in paragraph (k)) manufactured, sold or represented for use in the diagnosis, treatment or prevention of a disease, disorder, abnormal physical state, or the symptoms thereof or in restoring, correcting or modifying an organic function, purchased for use by the patient as prescribed by a medical practitioner or dentist and as recorded by a pharmacist; 118.2 (2) Frais médicaux- Pour l'application du paragraphe (1), les frais médicaux d'un particulier sont les frais payés: [...] n) [médicaments]- pour les médicaments, les produits pharmaceutiques et les autres préparations ou substances- sauf s'ils sont déjà visés à l'alinéa k)- qui sont, d'une part, fabriqués, vendus ou offerts pour servir au diagnostic, au traitement ou à la prévention d'une maladie, d'une affection, d'un état physique anormal ou de leurs symptômes ou en vue de rétablir, de corriger ou de modifier une fonction organique et, d'autre part, achetés afin d'être utilisés par le particulier, par son conjoint ou par une personne à charge visée à l'alinéa a), sur ordonnance d'un médecin ou d'un dentiste, et enregistrés par un pharmacien;                                                                                                                                       (My emphasis) [2]                The issue before the Tax Court related to the deductibility of expenses incurred by the applicant for the acquisition of preparations or substances (i.e. supplements and organic foods) prescribed to his spouse by the family physician and an environmental medicine specialist. ... Charter decisions cannot be based upon the unsupported hypotheses of enthusiastic counsel. [13]            These concerns are very relevant to challenges under section 15, where the jurisprudence mandates a complex, multi-factored, contextual inquiry by the reviewing court into whether the impugned legislation not only creates differential treatment, but also is discriminatory in the constitutional sense: see, for example, Gosselin v. ...

Pinkus concerning the results of the assessment of Nicholas done in March, 1993. ... Luce unless there had been a problem in arriving at a diagnostic assessment. ... Children who meet the diagnostic criteria for ADHD should be placed in small group settings. ...