In connection with finding, in light of Maurice, 2001 DTC 3710, that car insurance proceeds received by the taxpayer to compensate her for her care services provided to her son, who had been rendered mentally unfit from a car accident, were accordingly to be treated as non-taxable, the Directorate stated:
The present situation appears to us to be similar to that in Maurice, since Ms. Maurice's child was a minor until XXXXXXXXXX and then continued to be mentally unfit. In Maurice, Ms. Maurice was receiving amounts for home help services to personally care for her minor and mentally incompetent daughter. In that case, the judge was of the view that Ms. Maurice had a support obligation towards her daughter. He considered that the complainant had not intended to make a profit in this particular situation and that she would have taken care of her daughter even if she had not received any money for that care. The judge therefore concluded that those amounts were not taxable. In situations similar to Ms. Maurice's, we consider that the amounts received for home help would not be taxable since, in such circumstances, the notion of profit is difficult to envisage.