Section 118.4

See Also

McDermid v. The Queen, 2014 DTC 1191 [at 3724], 2014 TCC 264 (Informal Procedure)

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Subsection 118.4(1) - Nature of impairment

Cases

Canada v. Marceau, 2008 DTC 6511, 2007 FCA 352

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Andrasik v. Canada Customs and Revenue Agency, 2003 FCA 252

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Canada v. Hamilton, 2002 DTC 6836, 2002 FCA 118

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Johnston v. Canada, 98 DTC 6169 (FCA)

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See Also

Vrantsidis v. The Queen, 2017 TCC 204 (Informal Procedure)

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Gibson v. The Queen, 2014 DTC 1177 [at 3660], 2014 TCC 236 (Informal Procedure)

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Benoit v. The Queen, 2014 DTC 1141 [at 3384], 2014 TCC 95 (Informal Procedure)

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Arciresi v. The Queen, 2014 DTC 1037 [at 2714], 2013 TCC 331 (Informal Procedure)

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Wiley v. The Queen, 2013 DTC 1198 [at 1056], 2013 TCC 237 (Informal Procedure)

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Islam v. The Queen, 2013 DTC 1143 [at 762], 2013 TCC 175 (Informal Procedure)

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Pakarinen v. The Queen, 2010 DTC 1319 [at 4212], 2010 TCC 456 (Informal Procedure)

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Droin v. The Queen, 2008 DTC 2636, 2005 TCC 793 (Informal Procedure)

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McNaughton v. The Queen, 2005 DTC 1681, 2005 TCC 714 (Informal Procedure)

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Radage v. The Queen, 96 DTC 1615 (TCC)

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Words and Phrases
and thinking

Murphy v. The Queen, 95 DTC 415 (TCC)

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Paragraph 118.4(1)(c)

See Also

Girard c. La Reine, 2006 DTC 2394, 2005 TCC 104 (Informal Procedure), briefly aff'd 2006 DTC 6129, 2006 FCA 65

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Watkin v. The Queen, 2002 DTC 2132 (TCC)

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Administrative Policy

S1-F1-C2 - Disability Tax Credit

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Paragraph 118.4(1)(c.1)

See Also

Green v. The Queen, 2019 TCC 74 (Informal Procedure)

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Subsection 118.4(2) - Reference to medical practitioners, etc.

Cases

Murphy v. The Queen, 2010 TCC 434, 2010 DTC 1293 at 4034 (Informal Procedure)

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Canada v. Couture, 2009 DTC 5675, 2008 FCA 412

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See Also

Power v. The Queen, 2012 DTC 1137 [at 3211], 2012 TCC 113 (Informal Procedure)

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Davar v. The Queen, 2005 DTC 1671, 2005 TCC 715 (Informal Procedure)

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Administrative Policy

7 August 2015 Internal T.I. 2015-0585011I7 - Osteopaths & naturopaths in Quebec

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25 November 2014 Ministerial Correspondence 2014-0551781M4 - 118.2(4)-Pulse electromagnetic technician

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30 September 2013 External T.I. 2013-0490121E5 - Medical Practitioner - Doulas in Alberta

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S1-F1-C1 - Medical Expense Tax Credit

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) 63
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 54
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 87
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) 127
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 87
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(d) 129
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(e) 140
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i.1) 39
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i) 36
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(j) 60
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(k) 119
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.21) 96
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.2) 33
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.9) 38
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(m) 23
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(o) 47
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2.1) 129
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.2) 57
Tax Topics - Income Tax Regulations - Regulation 5700 - Section 5700 23

21 September 2012 External T.I. 2012-0462011E5 - medical expenses - drugs

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28 January 1994 T.I. 933242 (C.T.O. "Medical Expenses-Fees to Dietician or Nutritionist")

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