Beaubier D.J. found that the taxpayer's expenses relating to transplanting his and his wife's embryo into a surrogate mother qualified for a medical expense tax credit. He stated (at paras. 7-8):
In the view of the Court, a fertilized egg or embryo such as the one in question, is adapted by its structure to grow into a complete human being.
For these reasons, the Court finds that the embryo transplant in question constituted an organ transplant within the meaning of paragraph 118.2(2)(l.1) of the Act and the expenses allowable are those described therein. They were incurred by the Appellant on behalf of the patient who required the organ transplant with one exception.