See Also
McDermid v. The Queen, 2014 DTC 1191 [at 3724], 2014 TCC 264 (Informal Procedure)
Regarding the taxpayers' claim for disability tax credits for two of their children, Woods J allowed the credits for one child and not the...
Subsection 118.4(1) - Nature of impairment
Cases
Canada v. Marceau, 2008 DTC 6511, 2007 FCA 352
Substantial time was spent in preparing anallergic foods for the taxpayer's daughter, who had 38 food allergies. The taxpayer did not in light of...
Andrasik v. Canada Customs and Revenue Agency, 2003 FCA 252
The Tax Court had not erred in finding that the taxpayer, whose nose was crushed in an accident leaving him with a permanent loss of the sense of...
Canada v. Hamilton, 2002 DTC 6836, 2002 FCA 118
The inordinate amount of time required by the taxpayer to find and procure foods that were gluten-free qualified him for the credit on the basis...
Johnston v. R., 98 DTC 6169, [1998] 2 C.T.C. 262 (FCA)
The taxpayer, who suffered from spinal epiphyseal dysplasia was found to have a markedly restricted ability to walk given that even on his best...
See Also
Vrantsidis v. The Queen, 2017 TCC 204 (Informal Procedure)
The taxpayer filed a Disability Tax Credit Certificate (Form T2201) respecting her son, who had been diagnosed with attention deficit...
Gibson v. The Queen, 2014 DTC 1177 [at 3660], 2014 TCC 236 (Informal Procedure)
Woods J found that the taxpayer's chronic fatigue syndrome made her eligible for a disability tax credit. Regarding s. 118.4(1)(c.1), she stated...
Benoit v. The Queen, 2014 DTC 1141 [at at 3384], 2014 TCC 95 (Informal Procedure)
The taxpayer was a professional musician who developed biopolar disorder, essential tremors (a neurotransmitter problem in which each muscle...
Arciresi v. The Queen, 2014 DTC 1037 [at at 2714], 2013 TCC 331 (Informal Procedure)
The taxpayer's wife had fainting spells, and a related fall caused her to break two vertibrae. She was subsequently diagnosed with asthma, sleep...
Wiley v. The Queen, 2013 DTC 1198 [at at 1056], 2013 TCC 237 (Informal Procedure)
The taxpayer suffered from fibromyalgia. After it worsened in 2011, she applied for the disability tax credit, but her physician's letter stated...
Islam v. The Queen, 2013 DTC 1143 [at at 762], 2013 TCC 175 (Informal Procedure)
Lamarre J found that the taxpayer was unable to demonstrate that permanent blindness in one eye markedly restricted any basic activities of daily...
Pakarinen v. The Queen, 2010 DTC 1319 [at at 4212], 2010 TCC 456 (Informal Procedure)
The taxpayer suffered from seizures, but this was found not to markedly restrict any basic daily activities. The taxpayer's physician opined that...
Droin v. The Queen, 2008 DTC 2636, 2005 TCC 793 (Informal Procedure)
In finding that the taxpayer, who could not use his upper left limb, was entitled to the credit, Lamarre Proulx, J. stated (at para. 2638):
"The...
McNaughton v. The Queen, 2005 DTC 1681, 2005 TCC 714 (Informal Procedure)
The taxpayer was entitled to the disability tax credit under ss.118.3 and 118.4 in respect of her son whose attention deficit hyperactivity...
Radage v. The Queen, 96 DTC 1615, [1996] 3 CTC 2510 (TCC) (Informal Procedure)
Before concluding that the severe intellectual limitations of the taxpayer's son rendered him incapable of performing such mental tasks as would...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 12 | 49 |
Murphy v. The Queen, 95 DTC 415 (TCC)
The taxpayer, who suffered from chronic fatigue syndrome and myalgia was required to spend an inordinate amount of time in performing a basic...
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
The taxpayer, who suffered from sleep apnea and who used nightly a continuous positive airway pressure device, was not entitled to the credit.
Watkin v. The Queen, 2002 DTC 2132 (TCC)
In finding that the taxpayer, who suffered from chronic fatigue syndrome, was eligible for the credit under s. 118.3(1), Rip T.C.J. referred to s....
Administrative Policy
S1-F1-C2 - Disability Tax Credit
Qualifying for a CPP disability benefit does not necessarily mean qualifying for a disability tax credit, because they use different standards of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.3 - Subsection 118.3(1) | 67 | |
| Tax Topics - Income Tax Act - Section 118.3 - Subsection 118.3(2) | 103 |
3 October 2006 External T.I. 2006-0204181E5 F - Déduction de frais de thérapie
An individual who had received training in the use of the massager, but was not a health professional licensed to practise under the applicable...
Paragraph 118.4(1)(c.1)
See Also
Green v. The Queen, 2019 TCC 74 (Informal Procedure)
Ms. Green was in her early thirties and suffered from severe social anxiety disorder, severe panic disorder with agoraphobia, chronic and...
Subparagraph 118.4(1)(c.1)(iiii)
See Also
Jungen v. The Queen, 2021 TCC 16 (Informal Procedure)
The taxpayer’s son, JA, born in 2003, had extreme behaviour issues, unable to maintain good relationships with anyone due to his unpredictable...
Subsection 118.4(2) - Reference to medical practitioners, etc.
Cases
Murphy v. The Queen, 2010 TCC 434, 2010 DTC 1293 at 4034 (Informal Procedure)
McArthur J. held that the passing of the Traditional Chinese Medicine Act, 2006 (S.O. 2006 c. 27) meant that acupuncturists became "authorized"...
Canada v. Couture, 2009 DTC 5675, 2008 FCA 412
The Trial Judge erred in finding that, because the practice of acupuncture was no longer prohibited under the Controlled Acts Regulations...
See Also
Power v. The Queen, 2012 DTC 1137 [at at 3211], 2012 TCC 113 (Informal Procedure)
Webb J. denied the taxpayer's claimed medical expense tax credit on acupuncture expenses. He stated (at para. 12):
The reason that Ermin Zhu...
Davar v. The Queen, 2005 DTC 1671, 2005 TCC 715 (Informal Procedure)
The taxpayer spend approximately $1,200 on the services of two naturopaths who had certificates under the Drugless Practitioners Act (Ontario) as...
Administrative Policy
26 October 2021 External T.I. 2019-0800111E5 F - Psychothérapeutes du Québec, professionnels de la
CRA indicated that it “will shortly be adding” the words “psychotherapist legally authorized" to its list of Authorized medical...
7 August 2015 Internal T.I. 2015-0585011I7 - Osteopaths & naturopaths in Quebec
Are osteopaths and naturopaths are authorized medical practitioners in the province of Quebec for purposes of the federal medical expense tax...
25 November 2014 Ministerial Correspondence 2014-0551781M4 - 118.2(4)-Pulse electromagnetic technician
Ontario "certified pulse electromagnetic technicians… are not currently considered to be medical practitioners for the purposes of the medical...
30 September 2013 External T.I. 2013-0490121E5 - Medical Practitioner - Doulas in Alberta
"it appears that doulas are not currently authorized to practise as medical practitioners in the province of Alberta and therefore, the amounts...
S1-F1-C1 - Medical Expense Tax Credit
In accordance with the decision of the Federal Court of Appeal in Canada v Couture, ... it is the CRA's view that an individual is authorized by...
21 September 2012 External T.I. 2012-0462011E5 - medical expenses - drugs
In response to a question as to whether products purchased from a naturopath would be eligible for the medical expense tax credit, CRA stated:
The...
8 February 2011 External T.I. 2011-0392401E5 F - Crédit d'impôt pour frais médicaux
In indicating that expenses paid to Quebec massage therapists were ineligible for the credit, CRA stated:
It is therefore necessary to determine...
2 January 2007 External T.I. 2006-0156421E5 F - Frais médicaux
Regarding guidance counsellors certified as psychotherapists, CRA stated:
The Canada Health Act defines the term "medical practitioner" as "a...
28 January 1994 External T.I. 9332425 F - Medical Expenses - Fees to Dietitian or Nutritionist
A dietician who is qualified under s. 7 of the Dietetics Act (Ontario) will be considered to be a medical practitioner. However, a nutritionist...
Paragraph 118.4(2)(a)
Administrative Policy
29 June 2022 External T.I. 2022-0923441E5 - Virtual medical services
Regarding whether, in the case of virtual medical services, “the jurisdiction in which the service is rendered” in s. 118.4(2)(a) refers to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 105 - Subsection 105(1) | question of fact whether virtual medical services are rendered at the location of the provider or of the patient | 200 |