Girard v. Canada (Minister of National Revenue)
The appeal was dismissed because the record supports the trial judge's finding that the appellant could perform basic activities of daily living without the CPAP apparatus and therefore did not satisfy paragraph 118.3(1)(a.1) of the Income Tax Act.
Source-derived case information.
- Citation
- 2006 FCA 65
- Parties
- Appellant: Lisette Girard; Respondent: Minister of National Revenue
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 9 February 2006
- Procedural Posture
- Tax Appeal / Appeal — Judgment by Federal Court of Appeal
- Outcome
- Appeal dismissed without costs.
- Legal Topics
- Eligibility for Disability Tax Credit, Interpretation of Income Tax Act S.118.3(1)(a.1)
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Lisette Girard
Appellant
Minister of National Revenue
Respondent
Procedural Posture
Tax Appeal / Appeal — Judgment by Federal Court of Appeal
Legal Issues
- 1 Whether the appellant met the requirements of paragraph 118.3(1)(a.1) of the Income Tax Act
- 2 Whether the appellant could perform basic activities of daily living without the CPAP apparatus
Ratio Decidendi
The appeal was dismissed because the record supports the trial judge's finding that the appellant could perform basic activities of daily living without the CPAP apparatus and therefore did not satisfy paragraph 118.3(1)(a.1) of the Income Tax Act.
Court Disposition
Appeal dismissed without costs.
Orders
- Appeal dismissed; no costs awarded.
Full Case Text
Judgment text and source record
1 paragraphs
Girard v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2006-02-09 Neutral citation 2006 FCA 65 File numbers A-98-05 Decision Content Date: 20060209 Docket: A-98-05 Citation: 2006 FCA 65 CORAM: RICHARD C.J.A. NOËL J.A. NADON J.A. BETWEEN: LISETTE GIRARD Appellant and MINISTER OF NATIONAL REVENUE Respondent Hearing held at Montréal, Quebec, February 9, 2006. Judgment delivered at Montréal, Quebec, on February 9, 2006. REASONS FOR JUDGMENT OF THE COURT BY: NADON J.A. Date: 20060209 Docket: A-98-05 Citation: 2006 FCA 65 CORAM: RICHARD C.J.A. NOËL J.A. NADON J.A. BETWEEN: LISETTE GIRARD Appellant and MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Montréal, Quebec, on February 9, 2006.) [1] Considering the evidence on record, we are of the opinion that Mr. Justice Paris of the Tax Court of Canada was correct in concluding that, even without the “CPAP” apparatus, the appellant could perform basic activities of daily living and therefore did not meet the requirements under paragraph 118.3(1)(a.1) of the Income Tax Act. [2] Since this is sufficient to dispose of the appeal, we will not render a decision concerning the reasons given by the trial judge at paragraph 13 of his decision. [3] For these reasons, the appeal will be dismissed but, under the circumstances, without costs. “M. Nadon” J.A. Certified true translation Michael Palles FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKET: A-98-05 STYLE OF CAUSE: LISETTE RICHARD v. MINISTER OF NATIONAL REVENUE PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: February 9, 2006 REASONS FOR JUDGMENT BY: Richard C.J.A Noël J.A. Nadon J.A. DELIVERED FROM THE BENCH BY: Nadon J.A. APPEARANCES: Lisette Girard APPELLANT, ON HER OWN BEHALF Annie Poirier FOR THE RESPONDENT SOLICITORS OF RECORD: John H. Sims, Q.C. Deputy Attorney General of Canada Ottawa, Ontario FOR THE RESPONDENT