INCOME TAX |
Income Calculation |
Deductions |
Canada v. Title Estate
A-196-00
2001 FCA 106, Sharlow J.A.
5/4/01
3 pp.
Appeal from T.C.C. decision holding certificates stating "This person requires a supervised setting since January 31, 1995 due to medical illness. This person requires a 24-hour companion" sufficient for purposes of Income Tax Act, s. 118.2(2)(e)--S. 118.2(2)(d) requiring certificate patient person who, by reason of lack of normal mental capacity, now and in foreseeable future will continue to be, dependent on others for personal needs and care--S. 118.2(2)(e) requiring certificate patient person who, by reasons of physical or mental handicap, requiring equipment, facilities or personnel specially provided (by place to which expense paid) for care or training of individuals suffering from that handicap--Appeal allowed--Certificate under s. 118.2(2)(e) must at least specify mental or physical handicap from which patient suffers, and equipment, facilities or personnel patient requires in order to obtain care, training needed to deal with handicap--Certificates herein too vague to meet that requirement--Also not specific enough for purposes of s. 118.2(2)(d) as not stating patient lacking normal mental capacity--Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 118.2(2).