Arciresi v. The Queen, 2014 DTC 1037 [at at 2714], 2013 TCC 331 (Informal Procedure) -- summary under Subsection 118.4(1)

By services, 28 November, 2015

The taxpayer's wife had fainting spells, and a related fall caused her to break two vertibrae. She was subsequently diagnosed with asthma, sleep apnea, nocturnal hyperventilation, and exercise-induced hypoxemia, and later with obesity. Favreau found that the taxpayer's claim for mental or physical impairment tax credits should be denied for lack of a medical certificate. He also noted that "the effects of the disability are limitations on exercise tolerance" (para 10) and that his wife "could still dress herself, feed herself, and walk by herself," and the impairment was of limited duration (para. 13), so she did not have a prolonged mental or physical impairment under s. 118.4(1) in any event.

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symptoms contemporaneous with broken vertibrae did not rise to the level of s. 118.4
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