Greenaway v. The Queen, 2010 DTC 1065 [at at 2846], 2010 TCC 42 (Informal Procedure) -- summary under Subsection 118.2(2)

The taxpayer , who had progressive multiple sclerosis, claimed a medical expense tax credit under s. 118.2(2)(e) for payments to "Huron Lodge Home for the Aged." The Minister held that the expenses more properly fell under s. 118.2(b) as nursing home expenses, and therefore denied a disability tax credit under s. 118.3(1)(c). Hogan J. granted the taxpayer's appeal. Because the expenses qualified under both s. 118.2(2)(b) and (e), the taxpayer was free to choose the more favourable treatment.