Canada (Attorney General) v. Buchanan, 2002 DTC 7397, 2002 FCA 231 -- summary under Subsection 118.3(1)

In the situation (such as the case at Bar) where a psychiatrist had made a legal error in giving a negative certificate, the question to be determined was whether, with the Judge applying the correct legal test, it was apparent that the physician would have issued a positive certificate, or whether there was still room for medical judgment to be exercised as to whether the certificate should be positive or negative. The former situation applied here, with the result that it was open to the Tax Court Judge to conclude (as she did) that the medical certificate was incorrectly completed and that, applying the correct legal test, the negative certificate should be treated as a positive one.