Beaubier J.T.C.C.: - This matter was heard at Regina, Saskatchewan on November 20, 1996 pursuant to the Informal Procedure. The Appellant was the only witness.
The Appellant has appealed the disallowance of a disability tax credit claimed for his 1994 taxation year. He is 68 years old. He had a by-pass operation before 1980. In 1993 dacron tubes were inserted in some of his veins. He had angina in 1994.
However, the evidence is that he had no problem with any of the disabilities enumerated in paragraph 118.4(l)(c). The one item, “walking”, which is subject to review, appears to have been satisfactory in 1994. The Appellant uses a cane. He walks slowly, but he walks upstairs in his apartment building to his third floor apartment. He has aids in his bathtub to assist him.. He also makes a point of walking each day whether the weather is good or bad.
The Appellant appealed his 1991, 1992 and 1993 reassessments for the same reasons described in this case. That appeal was dismissed on the basis of the same findings as this Court has made for 1994.
For the reasons described in that judgment, this appeal is also dismissed.
Appeal dismissed.