By services, 28 November, 2015 Zaffino v. The Queen, 2007 DTC 1178, 2007 TCC 388 (Informal Procedure) -- summary under Paragraph 118.2(2)(b.1) In finding for the taxpayer, Woods J. rejected a submission of the Crown that because the only kind of assistance provided by a service provider was housecleaning, such services could not qualify as "attendant care".
