Federal Court of Appeal upholds the ruling of the Tax Court of Canada and establishes the legal test for the tax credit for all people with mental impairments.
A victory for all individuals suffering from a severe and prolonged mental illness such as Bipolar Disorder.
The judge allows the appeal for life-sustaining therapy for 6-year-old Amanda who has Type 1 diabetes. He ruled that all of the activities carried out by her parents to keep her alive such as the monitoring the glucose levels, determining the carbohydrate requirments and the dosage of insulin in addition to injecting the insulin are interpreted as "therapy" by the Court.
Although Mrs. Rybotycka was mentally impaired only 50% of the time, the Judge ruled, "the impairment is continuous... and markedly restricts her ability to perceive, think and remember, even during periods of lucidity."
Judge allows tax credit for 14-year-old Jessica who has a severe learning disability and is not able to use the bus system on her own.
Judge rules that the questionnaires sent to doctors for medical clarification cannot be used to deny the DTC because the questions are not conditions set out in the Income Tax Act.
In his testimony, Dr. Blake Woodside, president of the Canadian Psychiatric Association criticizes the T2201 form because it contains no established criteria for mental impairments. The judge rules that Ms. Doe qualifies for the DTC because the unpredictability and frequency of her epileptic seizures seriously affected her ability to perform basic activities of daily living such as perceiving, thinking and remembering.
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