The taxpayer was a professional musician who developed biopolar disorder, essential tremors (a neurotransmitter problem in which each muscle command is followed immediately by an echo), and a subarachnoid cyst that put pressure on his brain, causing further tremors as well as memory loss. Consequently, he had to judiciously avoid stressful situations, could barely drive, and had great difficulty completing simple tasks (e.g. tying his shoes).
Masse DJ found that the taxpayer's conditions meant that he was markedly restricted in his ability to perform activities of daily living, all or substantially all of the time. A T2201 certificate, an additional medical report, and a "Certificate Respecting Impairment" prepared by the taxpayer's physician appeared not to support the taxpayer's disability tax credit claim. Massed DJ noted, however (at para. 31):
These reports are only forms that contain questions the doctor must answer by checking the appropriate box, not for the purpose of providing a complete, detailed and well-formulated medical opinion for each case, but only for the purpose of providing the most appropriate answer from among two or three possible answers. These forms do not leave the doctor much freedom to express himself. By the way they are presented and worded, these forms do not seem to inspire much confidence in the medical opinions found therein.