Girard c. La Reine, 2006 DTC 2394, 2005 TCC 104 (Informal Procedure), briefly aff'd 2006 DTC 6129, 2006 FCA 65 -- summary under Paragraph 118.4(1)(c)

By services, 28 November, 2015

The taxpayer, who suffered from sleep apnea and who used nightly a continuous positive airway pressure device, was not entitled to the credit.

Topics and taglines
Topic
Income Tax Act - s. 118.4(1)(c)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
333615
Extra import data
{
"field_legacy_header": "<strong><em>Girard v. The Queen</em></strong>, 2006 DTC 2394, 2005 TCC 104, briefly affirmed 2006 DTC 6129, 2006 CAF 65",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}