Paris J agreed with the taxpayer that, although the taxpayer's father had claimed spousal tax credits in respect of her mother, she was entitled to claim wholly dependent person credits for her mother in those same years. Her father's income was low enough in those years that, even without the credits, his taxable income for the year would have been nil. Therefore, it could not be said that there was an amount "deducted" in the manner described s. 118(4)(a.1) (as "the claim does not in fact reduce or affect tax payable in any way, it cannot be said that there has been any deduction of an amount in computing tax payable" (para. 12)), and so the father's claiming the spousal credit was not a bar to the taxpayer.
(This appeal was necessary because complications relating to the father's bankruptcy made it unfeasible to adjust his return to withdraw the claimed credits.)