INCOME TAX
Income Calculation
Credit for individuals having severe, prolonged mental or physical impairment limiting ability, inter alia, to feed oneself—Appeal from Tax Court of Canada decision (2006 TCC 543) respondent entitled to above-mentioned credit for daughter—Definition of “feeding oneself” within meaning of Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 118.4(1)(c)(ii)—Trial judge ignoring legislative amendment stating feeding oneself not including any of activities of identifying, finding, shopping for or otherwise procuring food—Also mistakenly taking young age of child into account as criterion determining entitlement to disability tax credit—Appeal allowed.
Canada v. Marceau (A-588-06, 2007 FCA 352, Trudel J.A., judgment dated 31/10/07, 6 pp.)