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Disability Tax Credit – Certification Requirements | Canadian Tax Decisions & Tax Law
Disability Tax Credit - Certification Requirements Gibson v The Queen, 2014 TCC 236 The taxpayer applied for, but was denied, the disability tax credit under the Income Tax Act. She appealed. The TCC set out the legislative requirements for claiming the disability tax credit, found in Paragraphs 118.3(1)(a), (a.1) and (a.2): the taxpayer must have a severe or prolonged impairment in physical or mental functions, The impairment must result in a "marked" or "significant" restriction in one or more "basic activities of daily life" (as described in the ITA), and a medical practitioner must provide a positive certificate of the impairment in the form prescribed. The Court observed that a certificate by a medical practitioner is not sufficient if the evidence does not support the doctor's opinion, and that even if a positive certificate is not provided viva voce evidence of a medical practitioner can be taken into account (though the court cannot substitute its own judgment for that of