Anka v. R., 97 DTC 5290, [1997] 3 C.T.C. 48 (FCA) -- summary under Paragraph 118.2(2)(e)

Given the clear finding of fact made by the Tax Court judge that nothing linked tuition paid for the attendance of the taxpayer's child at nursery and elementary school and for swimming and ballet lessons to the child's speech and language problems, there was no basis for reversing a finding that the medical expense credit under s. 118.2(2)(e) (and under s. 118.2(2)(h)) was not available.