The taxpayer, diagnosed with psioriasis and psioratic arthritis, needed a hot tub and UVB phototherapy unit. Unable to install the equipment in his condo, he drove regularly to his parents house, 50 kilometers away, where the equipment was installed. Little J. found that the taxpayer's resulting transportation and meal expenses were deductible under paragraph 118.2(2)(g). The use of a hot tub and UVB unit was medical treatment even though it was self-administered. Little J., applying Patton v. The Queen, 2005 DTC 1786, therefore concluded that the taxpayer was recieving "medical services" as per clause 118.2(2)(g)(v).
Travel and meal expenses for the taxpayer's attendant were not deductible. The attendant was not "engaged in the business of providing transportation services." Moreover, claiming transportation expenses for both the taxpayer and attendant was excessive given that they travelled in the same car.