Subsection 118.3(1) - Credit for mental or physical impairment
Cases
Canada (Attorney General) v. Buchanan, 2002 DTC 7397, 2002 FCA 231
In the situation (such as the case at Bar) where a psychiatrist had made a legal error in giving a negative certificate, the question to be...
Partanen v. R., 99 DTC 5436, [1999] 3 CTC 79 (FCA)
The finding of the Tax Court that a certificate from a medical doctor was a prerequisite for obtaining the disability credit, and that the...
See Also
Pekofsky v. The Queen, 2014 DTC 1151 [at 3487], 2014 TCC 183 (Informal Procedure)
Lamarre J found that the Minister erred in finding that the taxpayer's daughter, although learning-disabled, was not markedly restricted in her...
Walkowiak v. The Queen, 2013 DTC 1036 [at 170], 2012 TCC 453 (Informal Procedure)
Boyle J. denied the taxpayer's disability tax credit under s. 118.3(1) for ADHD and a DSM-IV Disability not otherwise specified, based on his...
McKenna v. The Queen, 2005 DTC 1410, 2005 TCC 599 (Informal Procedure)
The taxpayer unsuccessfully made a submission that it constituted discrimination contrary to s. 15(1) of the Charter for disability pension...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 15(1) | 51 |
Administrative Policy
S1-F1-C2 - Disability Tax Credit
When a certification is being completed after the death of the eligible person with a disability, the disability tax credit will be available...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.3 - Subsection 118.3(2) | 103 | |
| Tax Topics - Income Tax Act - Section 118.4 - Subsection 118.4(1) - Paragraph 118.4(1)(c) | 47 |
2 November 89 T.I. (April 90 Access Letter, ¶1180)
A taxpayer may claim both a credit under s. 118.3(1) and a deduction for full-time care under 118.2(2)(b) or (d) provided that they are being...
Paragraph 118.3(1)(a.1)
Cases
Mullings v. The Queen, 2017 TCC 133 (Informal Procedure)
The taxpayer’s ability to claim the disability tax credit in respect of her young child, who suffered from an inability to digest a common amino...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.3 - Subsection 118.3(1.1) - Paragraph 118.3(1.1)(d) | time spent administering special “medical formula” foods to a child counted as therapy administration and not as dietary control | 319 |
See Also
Hughes v. The Queen, 2018 TCC 42 (Informal Procedure)
The taxpayer applied for the disability tax credit (“DTC”) in respect of her daughter, Gwynneth, in June 2015 using CRA’s form T2201, which...
Administrative Policy
8 March 2018 Internal T.I. 2017-0724351I7 - Disability tax credit - lab tests as therapy
As a result of the Adverse Decision Committee meeting on September 21, 2017 on Mullings, the Directorate reviewed whether the time spent for lab...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.3 - Subsection 118.3(1.1) - Paragraph 118.3(1.1)(d) | appointment time for actual therapy not excluded | 146 |
2 October 2002 External T.I. 2002-0118815 F - DIABETE JUVENILE
A child aged 5 suffering from juvenile diabetes and currently receiving the disabled children's allowance from the Régie des rentes du Québec...
Paragraph 118.3(1)(b)
See Also
Connolly v. The Queen, 2019 TCC 160 (Informal Procedure)
The Notice of Confirmation confirmed that the appellant was not eligible for the DTC for the period including the 2010 to 2014 taxation years. The...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(3) | there may be no authority for a Notice of Confirmation to pass on subsequent taxation year | 148 |
Paragraph 118.3(1)(c)
Administrative Policy
17 November 2008 Internal T.I. 2008-0293121I7 F - Crédit d'impôt pour déficience mentale ou physique
Before finding that a taxpayer with Alzheimer's who was housed in a special-care unit could claim the s. 118.2(2)(e) credit in addition to the s....
Subsection 118.3(1.1)
Paragraph 118.3(1.1)(d)
See Also
Mullings v. The Queen, 2017 TCC 133 (Informal Procedure)
The taxpayer’s young child (“X”) had classical phenylketonuria, a genetic disorder that eliminates or severely restricts the body’s...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.3 - Subsection 118.3(1) - Paragraph 118.3(1)(a.1) | time spent administering medical formula food was therapy | 150 |
Administrative Policy
8 March 2018 Internal T.I. 2017-0724351I7 - Disability tax credit - lab tests as therapy
After effectively accepting Mullings by stating that “the weekly blood tests in this case would likely be considered an activity that would be...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.3 - Subsection 118.3(1) - Paragraph 118.3(1)(a.1) | lab testing not necessarily included in s. 118.3(1.1)(a.1) | 187 |
Subsection 118.3(2) - Dependant having impairment
Administrative Policy
S1-F1-C2 - Disability Tax Credit
[A] person is generally considered to be dependent on someone if the individual has actually supplied necessary maintenance, or the basic...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.3 - Subsection 118.3(1) | 67 | |
| Tax Topics - Income Tax Act - Section 118.4 - Subsection 118.4(1) - Paragraph 118.4(1)(c) | 47 |
24 June 2005 External T.I. 2005-0126251E5 F - Montants alloués pour personne handicapée
Could the taxpayer claim the unused portion of the disability tax credit for her daughter who was now over 18 years of age, given that the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118 - Subsection 118(6) | taxpayer could not claim the s. 118(1)(d) credit since she no longer was supporting her daughter | 120 |
Subsection 118.3(3)
Administrative Policy
6 December 2002 External T.I. 2002-0152085 F - PERSONNE A CHARGE TRANSFER D'UN MONTANT
The taxpayer’s father, who was assumed to be entitled to the credit for severe and prolonged mental or physical impairment provided for in s....