INCOME TAX |
Income Calculation |
Deductions |
Canada (Attorney General) v. Buchanan
A-416-01
2002 FCA 231, Rothstein J.A.
31/5/02
15 pp.
Disability tax credits--Appeal from Tax Court of Canada decision finding respondent entitled to disability tax credits --In 1997, 1998 income tax returns, respondent claimed disability tax credits--MNR disallowing disability tax credits on assumption respondent not suffering from prolonged mental, physical impairment-- Primary issue in Tax Court relating to certificate of respondent's psychiatrist--Minister disallowing disability tax credits on basis of psychiatrist's negative certificate--Tax Court Judge concluding psychiatrist's certificate not indicative of independent, unbiased medical opinion--Respondent's psychiatrist misinterpreting definition of basic activity of daily living in Income Tax Act, s. 118.4(1)(c)--Tax Court Judge correct in concluding psychiatrist misinterpreted s. 118.4(1)(c), applied wrong legal test of basic activity of daily living in completing certificate--Fact that Minister based assessment on negative medical certificate not conclusive--Positive medical certificate condition precedent to Minister granting disability tax credit--Not open to Tax Court Judge to ignore requirement, simply substitute opinion for that of medical practitioner--Function of Tax Court Judge to determine, based on medical evidence, whether negative certificate should be treated as positive certificate--Open to Tax Court Judge to conclude respondent's inability to perceive, think, remember of such severity respondent unable to perform necessary mental tasks required to live, function independent-ly, competently in everyday life, to conclude medical certificate incorrectly completed and that, applying correct legal test, negative certificate should be treated as positive one --Tax Court Judge neither making palpable, overriding error, nor overlooking, ignoring evidence--Appeal dismissed-- Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 118.4 (as enacted by S.C. 1994, c. 7, Sch. II, s. 91; 1998, c. 19, s. 25; 1999, c. 22, s. 36).