The taxpayer installed a hot tub to be used as a hydrotherapy pool for her daughter, who had cerebral palsy-related spastic quadriplegia and other conditions. Boyle J. found that the installation was excluded under s. 118.2(2)(l.2) from qualifying for a medical expense tax credit. Although subparagraph (i) did not apply (it was generally accepted that a hot tub, like a pool, will tend to limit the available market for a property and therefore not increase the value of the dwelling), subparagraph (ii) did. Boyle J. stated (at para. 12):
I must take judicial notice that many fully able bodied Canadians put similar hot tubs in their homes and yards. In my opinion, a typical hot tub generally available in the retail market such as the Johnstons' is not able to satisfy this final requirement.