Partanen v. R., 99 DTC 5436, [1999] 3 CTC 79 (FCA) -- summary under Subsection 118.3(1)

By services, 28 November, 2015

The finding of the Tax Court that a certificate from a medical doctor was a prerequisite for obtaining the disability credit, and that the requirement for a medical certificate did not violate taxpayer's equality rights under section 15 of the Charter, was affirmed.

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