Apart from some concessions from the Minister, Campbell J disallowed the taxpayer's claims for medical expense tax credits relating to in vitro fertilization treatments in New York and then in the Ukraine.
Unlike Zieber, which dealt with a fertilized egg, an unfertilized egg does not satisfy the dictionary definition of an "organ" (para. 18) and therefore in vitro fertilization is not an "organ transplant" under s. 118.2(2)(l.1).
Similar in vitro treatments were available in Canada, so the taxpayer's transport, accommodation, and food expenses did not qualify under ss. 118.2(2)(g) or (h). The deduction of wiring and banking fees are not provided for anywhere in s. 118.2.