The taxpayer installed a hot tub to be used as a hydrotherapy pool for her daughter, who had cerebreal palsy-related spastic quadriplegia and other conditions. Boyle J. found that the installation was excluded under s. 118.2(2)(l.2)(ii) from qualifying for medical expense tax credits. That subparagraph allows credits for renovations or alterations to a dwelling only if they "would not normally be incurred by persons who have normal physical development or who do not have a severe and prolonged mobility impairment."
Boyle J. found that this conclusion was not precluded by s. 15(1) of the Charter. He stated (at para. 16):
I am unable to see any discrimination or unequal treatment of Erin as compared to other Canadians. No other Canadian, whether a child or adult, whether a dependent or not, and whether disabled or not, is entitled to claim a hot tub in such circumstances as a METC.