Woods J. dismissed the Minister's contention that the taxpayer's school tuition for her dyslexic son did not meet the certification requirements under s. 118.2(2)(e). The son's doctor ("Dr. Johnston") wrote two letters that, in combination, established the son's specialized educational needs. Woods J. stated (at paras. 21-22):
Although neither assessment evaluated particular schools, the evidence of the principal of the TALC Academy made it clear that the methodology of the school was to do precisely what Dr. Johnston had recommended, which was to teach in a way that bypassed the child's problem areas. ...
It seems to me that the legislative requirements are satisfied in circumstances where Dr. Johnston's report specifies the nature of the disability and the type of training that is required, and the evidence establishes that the TALC Academy specializes in providing this type of training for children with this disability.