INCOME TAX |
Income Calculation |
Canada v. Hamilton
A-278-01
2002 FCA 118, Sharlow J.A.
22/3/02
11 pp.
Judicial review of Tax Court's decision ([2001] 3 C.T.C. 2163) respondent entitled to claim disability tax credit in Income Tax Act, s. 118.3(1) in 1999 tax return--Respondent suffering from celiac disease, genetically based permanent intolerance to ingested gluten--Only treatment elimination from diet of anything containing wheat, rye, barley, oats, triticale--Care required in food preparation to avoid cross-contamination--Must ensure prepared foods not containing gluten--Tax Court holding respondent claimed disability tax credit on basis ability to feed himself markedly restricted by medical condition--In 1999 disability tax credit available to anyone with severe, prolonged mental or physical impairment markedly restricting person's ability to perform basic activity of daily living--Basic activity defined in s. 118.4(1) to include feeding oneself, but to exclude working, housekeeping, social or recreational activity--S. 118.4(1)(b) providing person's ability to feed oneself "markedly restricted" if all or substantially all of time, person unable or requires inordinate amount of time, to feed himself or herself --Tax Court finding in favour of respondent because of severity of his celiac disease symptoms, extraordinary degree to which food preparation, including identification, procure-ment of foods safe to consume, burdened by those symptoms --In context of disability tax credit provisions of Income Tax Act, work required to find, procure foods safely eaten properly considered part of "food preparation", which case law has established is aspect of "feeding oneself" under s. 118.4(1)-- Process of food preparation begins with choosing, procuring food--If existence of medical condition, resulting dietary constraints established, question of fact whether, for that person, time spent in finding, procuring safe food supply excessive, inordinate in sense of marked departure from time spent by normal persons--Eligibility for disability tax credit depending on circumstances of claimant--Evidence playing critical role--Must show require inordinate amount of time to find, procure, prepare foods safe to eat--Evidence upon which Tax Court could conclude that for respondent procurement, preparation of food took inordinate time, in sense of "marked departure from normality" or "significant departure from what is common and customary"--Application dismissed--Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 118.3(1) (as am. by S.C. 1994, c. 7, Sch. II, s. 90), 118.4(1) (as am. idem, s. 91).