Words and Phrases - "normal"
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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Tax Topics - Income Tax Act - Section 118.3 - Subsection 118.3(1) - Paragraph 118.3(1)(a.1) - Subparagraph 118.3(1)(a.1)(i) | Crown concession that CPAP therapy satisfied s. 118.3(1)(a.1)(i) was accepted notwithstanding prior jurisprudence | 107 |