INCOME TAX
Income Calculation
Deductions
Appeal from T.C.C. (2007 TCC 610) decision allowing appeal from reassessment on basis respondent (Scott) entitled to claim tuition fees as medical expense pursuant to Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 118.2(2)(e)—Lister v. Canada, 2006 FCA 331 holding medical services provided incidentally not falling within scope of s. 118.2(2)(e)—T.C.C. would have rendered different decision had Lister been brought to its attention—T.C.C. also wrong to conclude doctor’s recommendation with respect to school amounting to certification within meaning of s. 118.2(2)(e)—Certification must specify mental or physical handicap and equipment, facilities or personnel required to obtain care, training needed to deal with handicap—Respondent thus not meeting third and fourth requirements set out in Collins v. Canada, [1998] 3 C.T.C. 2981 (T.C.C.) for claiming medical expenses under s. 118.2(2)(e)—Appeal allowed.
Scott v. Canada (A-435-07, 2008 FCA 286, Trudel J.A., judgment dated September 26, 2008, 11 pp.)