Sokolowski v. The Queen, 2003 DTC 2150, 2003 TCC 730 (Informal Procedure) -- summary under Paragraph 118.2(2)(l.2)

Additional costs incurred by the taxpayer, who was suffering from multiple sclerosis but not yet confined to a wheelchair, in constructing his principal residence in order to make it easier for him to navigate the home including by wheelchair, were found to qualify. The lesions on his brain indicated a lack of normal physical development of his brain; and the costs were incurred to enable him to have mobility. There was no requirement that he be required to wait until the disease totally crippled him before the costs of an elevator shaft would qualify. Miller J. stated (at p. 2153) that "in dealing with medical expenses generally, the Court should give the most equitable and large interpretation compatible with the attainment of the legislation's object".