Andrasik v. Canada Customs and Revenue Agency, 2003 FCA 252 -- summary under Subsection 118.4(1)

By services, 28 November, 2015

The Tax Court had not erred in finding that the taxpayer, whose nose was crushed in an accident leaving him with a permanent loss of the sense of smell, was not entitled to the disability tax credit. "The discretion to decide these matters resides primarily in the Minister, not this Court (p. 5418)".

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Topic
Income Tax Act - s. 118.4(1)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
333618
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