INCOME TAX |
Income Calculation |
Deductions |
Dunn v. Canada
A-99-02
2002 FCA 506, Rothstein J.A.
16/12/02
4 pp.
Judicial review of Tax Court of Canada's dismissal of appeal from M.N.R.'s decision--Applicant prescribed and provided with medications by physician, dentist and naturopath--M.N.R. disallowed portion of applicant's claim for medical tax credits on basis medications not "recorded by pharmacist", as required by Income Tax Act, s. 118.2(2)(n)-- In order to benefit from medical tax credits, s. 118.2(2)(n) requires individual must have incurred medical expenses for drugs sold for use in diagnosis, treatment or prevention of disease, and which were prescribed by medical practitioner or dentist and recorded by pharmacist--Whether physician, dentist and naturopath authorized to practise as pharmacists-- Relevant law, Pharmacists, Pharmacy Operations and Drug Scheduling Act, s. 21(1) provides no person may, unless registered as pharmacist, practise as pharmacist--Person authorized to practise medicine or dentistry may dispense drug directly to patient (s. 75(a)), but naturopathy not authorized to practise as pharmacist--Applicant not meeting requirements of s. 118.2(2)(n)--Application dismissed--Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 118.2(2)(n) (as am. by S.C. 2000, c. 12, s. 142)--Pharmacists, Pharmacy Operations and Drug Scheduling Act, R.S.B.C. 1996, c. 363, ss. 21(1) (as am. by S.C. 1993, c. 62, s. 21), 75(a) (as am. idem, s. 73).