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Halvorson v. The King, 2025 TCC 124 (Informal Procedure) -- summary under Paragraph 118.3(1.1)(a)

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Halvorson v. The King, 2025 TCC 124 (Informal Procedure)

Summary Under

Tax Topics - Income Tax Act - Section 118.3 - Subsection 118.3(1.1) - Paragraph 118.3(1.1)(a)

using a CPAP device while falling asleep constituted a normal, everyday activity that did not count towards the 14 weekly hours

The taxpayer, who suffered from severe obstructive sleep apnea, was required to use a continuous positive airway pressure (CPAP) device at...

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