A Tax Court of Canada Justice has upheld a federal government decision to disallow a disability tax credit even though the claim was recognized for the purposes of the appellant's Canada Pension Plan.
In making the ruling, issued March 17 following a hearing in Prince George in February, Justice Robert Hogan said he had not doubt Jim Brassard's medical condition is severe.
Brassard suffers from severe allergies that lead to outbreaks of eczema that are aggravating when the weather is changing. He often stays indoors during those periods to reduce his exposure to allergens.
Hogan also said he understands why Brassard is frustrated that his disability has been recognized by the CPP but not by the Minister of National Revenue under the Income Tax Act.
"Unfortunately, parliament chose a different route with respect to the [disability tax credit] by defining the types of impairment that will be recognized for the purposes of that credit," Hogan said.
In Brassard's case, a doctor concluded he did not suffer from the type of impairment described in the Income Tax Act, which in part, says it must be "severe and prolonged" and cause the sufferer to be "markedly restricted in the ability to perform a basic activity of daily living."
