In dismissing the Crown's application, Rothstein J.A. stated (at p. 6724):
"We agree with the applicant that the availability of a tax credit under paragraph 118.2(2)(l.2) is not predicated on an individual's difficulty in working, but rather on the ability of an individual to be mobile or functional within a dwelling. However, we are satisfied that there was evidence before the Tax Court judge that the respondent had a severe and prolonged mobility impairment and that the alterations to her dwelling enabled her to be functional within the dwelling."