The Court denied the taxpayers' claim for medical expense tax credits from the purchase of herbs, vitamins and supplements, given that s. 118.2(2)(n) clearly does not include "over the counter" drugs. Ryer J.A. stated (at para. 17):
With respect to the legislative scheme at issue in this case, the definition of "medical expense" in subsection 118.2(2) of the ITA contains an enumeration of the specific types of costs that are eligible for the METC. This indicates a legislative purpose of limiting the availability of the METC to a specific list of items. Paragraph 118.2(2)(n) of the ITA exemplifies this purpose by drawing a line between items that meet the "recorded by a pharmacist" requirement and those that do not.