Droin v. The Queen, 2008 DTC 2636, 2005 TCC 793 (Informal Procedure) -- summary under Subsection 118.4(1)

By services, 28 November, 2015

In finding that the taxpayer, who could not use his upper left limb, was entitled to the credit, Lamarre Proulx, J. stated (at para. 2638):

"The Appellant could perhaps choose clothes without zippers, shoes without laces, eat food that is already cut up, or buy frozen vegetables. This would, however, imply a very marked divergence from what is considered normal."

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Income Tax Act - s. 118.4(1)
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Node
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333623
Extra import data
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