Lamarre J found that the Minister erred in finding that the taxpayer's daughter, although learning-disabled, was not markedly restricted in her ability to perform the activities of daily living. The psychologists' reports and other evidence all indicated that the daughter (para. 20):
...has problems not only with her learning activities at school but also with her daily activities, on account of her short-term memory impairment and her dysfunction with regard to the ability to use her judgment. The mother explained, amongst other things, that she constantly needs to supervise her daughter and that everything takes more time for her daughter to accomplish than is the case for other children of her age.
The taxpayer's disability tax credits were therefore allowed.