In finding that the additional cost of constructing a new home that were attributable to the need to establish a contaminant-free environment for the daughter of the taxpayer (who is suffering from pervasive developmental disorder) qualified for credit, Bowman TCJ. stated (at p. 2147):
"All alterations or renovations involve in some degree the creation of something new. I see no reason why this should not, in the context of this legislation, involve the creation of a new structure where there must be changes and additions to conventional plans to incorporate special features necessary to accommodate the medical needs of a particular person."