The taxpayer claimed a medical expense tax credit for tuition paid to a specialized private education school for her son. The Minister disputed the claim on the basis that the taxpayer's son was not certified as having a sufficient disability.
Campbell J granted the taxpayer's appeal. Her son was diagnosed over the course of two years by three different doctors, each of whom provided reports. Two of the letters declined to recommend that the son change schools, and on that basis Campbell J found that they were not certifications under s. 118.2(2)(e). The third was a certification - it clearly specified that the son had ADHD and potentially other learning disabilities, explained how they contributed to his learning difficulties, and stated:
An additional component of L's treatment for these learning disabilities is the need for placement in a specialized school which provides specialized teacher training and very specific individual program plans, optimizes the teacher to student ratio and provides a high level of individualized support. L is currently attending Calgary Academy, a school which I strongly recommend as it provides the facilities and personnel described above.
This amounted to a certification.