The Minister denied the taxpayer's claim for medical expense tax credits for storing her child's cord blood. Based on the wording of s. 118.2(2)(o), such expenses must be:
(a) in respect of a laboratory, radiological or other diagnostic procedure or service together with necessary in interpretations;
(b) for maintaining health, preventing disease or assisting in the diagnosis or treatment of any injury, illness or disability;
(c) for the patient; and
(d) as prescribed by a medical practitioner.
Hogan J dismissed the taxpayer's appeal, as the last requirement had not been met; he noted, however, that the first three had. In particular, the taxpayer and her child were "patients" for the purpose of the third requirement, as the French version does not suggest that the patient need suffer from any illness during the years in question (para. 14).