Date: 20011121
Docket: A-755-00
Neutral citation: 2001 FCA 356
CORAM: STRAYER J.A.
BETWEEN:
HER MAJESTY THE QUEEN
Applicant
and
BETH GIBSON
Respondent
Heard at Winnipeg, Manitoba, on November 21, 2001
Judgment delivered at Winnipeg, Manitoba, on November 21, 2001
REASONS FOR JUDGMENT BY: ROTHSTEIN J.A.
Date: 20011121
Docket: A-755-00
Neutral citation: 2001 FCA 356
CORAM: STRAYER J.A.
BETWEEN:
HER MAJESTY THE QUEEN
Applicant
and
BETH GIBSON
Respondent
REASONS FOR JUDGMENT
[1] This is an application by the Minister of National Revenue for judicial review of a decision of the Tax Court under the informal procedure allowing the respondent a tax credit under paragraph 118.2(2)(l.2) of the Income Tax Act for the cost of renovations to her dwelling required to install a whirlpool spa. The cost of the spa itself did not qualify for any medical expense credit.
[2] The reasons for decision of the Tax Court Judge stressed the difficulties the respondent experienced in performing her work as a teacher. The extent to which the Tax Court Judge referred to that question led the applicant to argue that the Tax Court Judge was misinterpreting paragraph 118.2(2)(l.2). We agree with the applicant that the availability of a tax credit under paragraph 118.2(2)(l.2) is not predicated on an individual's difficulty in working, but rather on the ability of an individual to be mobile or functional within a dwelling. However, we are satisfied that there was evidence before the Tax Court Judge that the respondent had a severe and prolonged mobility impairment and that the alterations to her dwelling enabled her to be functional within the dwelling.
[3] The application for judicial review will be dismissed.
"Marshall Rothstein"
J.A.
Winnipeg, Manitoba
November 21, 2001
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-755-00
STYLE OF CAUSE: HER MAJESTY THE QUEEN v. BETH GIBSON
PLACE OF HEARING: Winnipeg, Manitoba
DATE OF HEARING: November 21, 2001
REASONS FOR JUDGMENT : ROTHSTEIN J.A.
DATED: November 21, 2001
APPEARANCES:
Tracey Harwood-Jones FOR THE APPLICANT
Department of Justice
301 - 310 Broadway
Winnipeg, MB R3C 0S6
Barbara Shields FOR THE RESPONDENT
SOLICITORS OF RECORD:
Morris Rosenberg
Deputy Attorney General of Canada FOR THE APPLICANT
Aikins MacAulay & Thorvaldson FOR THE RESPONDENT
30th Floor, 360 Main Street
Winnipeg, MB R3C 4G1