Tessier v. Canada
The court held that because the applicant was entitled to reimbursement and the reimbursement was not required to be included in computing income, paragraph 118.2(3)(b) of the Income Tax Act excluded the claimed medical expenses from the medical expenses tax credit; accordingly the judicial review application must...
Source-derived case information.
- Citation
- 2003 FCA 415
- Parties
- Applicant: Marc Tessier; Respondent: Her Majesty the Queen
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 5 November 2003
- Procedural Posture
- Judicial Review / Heard and Decided at the Federal Court of Appeal
- Outcome
- Application for judicial review dismissed with costs.
- Legal Topics
- Medical Expenses Tax Credit, Reimbursement Exclusion, Statutory Interpretation, Judicial Review
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Marc Tessier
Applicant
Her Majesty the Queen
Respondent
Procedural Posture
Judicial Review / Heard and Decided at the Federal Court of Appeal
Legal Issues
- 1 Whether medical expenses reimbursed by insurance are eligible for the medical expenses tax credit under paragraph 118.2(3)(b) of the Income Tax Act
- 2 Whether reimbursement must be included in computing income to avoid exclusion from medical expenses
Ratio Decidendi
The court held that because the applicant was entitled to reimbursement and the reimbursement was not required to be included in computing income, paragraph 118.2(3)(b) of the Income Tax Act excluded the claimed medical expenses from the medical expenses tax credit; accordingly the judicial review application must be dismissed.
Court Disposition
Application for judicial review dismissed with costs.
Orders
- Application for judicial review dismissed with costs.
Full Case Text
Judgment text and source record
1 paragraphs
Tessier v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2003-11-05 Neutral citation 2003 FCA 415 File numbers A-515-02 Decision Content Date: 20031105 Docket: A-515-02 Citation: 2003 FCA 415 CORAM: DÉCARY J.A. NOËL J.A. NADON J.A. BETWEEN: MARC TESSIER 2196 de la Brise Ste-Julienne J0K 2T0 (450) 834-5949 Applicant and HER MAJESTY THE QUEEN Respondent Hearing held at Montréal, Quebec, on November 5, 2003. Judgment from the bench at Montréal, Quebec, on November 5, 2003. REASONS FOR JUDGMENT OF THE COURT: NOËL J.A. Date: 20031105 Docket: A-515-02 Citation: 2003 FCA 415 CORAM: DÉCARY J.A. NOËL J.A. NADON J.A. BETWEEN: MARC TESSIER 2196 de la Brise Ste-Julienne J0K 2T0 (450) 834-5949 Applicant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Montréal, Quebec, on November 5, 2003) NOËL J.A. [1] This is an application for judicial review from a decision by Lamarre-Proulx J. of the Tax Court of Canada, denying the applicant the medical expenses tax credit he had claimed on the ground that the expenses had been reimbursed by his insurance company. [2] In doing this, Lamarre-Proulx J. gave effect to paragraph 118.2(3)(b) of the Income Tax Act, which excluded from the definition of medical expenses any expenses for which the taxpayer is entitled to be reimbursed except to the extent that the reimbursement is required to be included in computing income. [3] It was established that the applicant was entitled to such reimbursement and that the amount reimbursed did not have to be included in computing his income. [4] The applicant vigorously argued that the Act was unfair to him, but even if that were the case the Court has to apply the Act as it stands. [5] The application for judicial review will be dismissed with costs. "Marc Noël" J.A. Certified true translation Suzanne M. Gauthier, C. Tr., LL.L. FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKET: A-515-02 (JUDICIAL REVIEW OF DECISION BY LAMARRE-PROULX J. OF TAX COURT OF CANADA ON AUGUST 21, 2002, IN CASE 2001-4617(IT)I) STYLE OF CAUSE: MARC TESSIER v. HER MAJESTY THE QUEEN PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: November 5, 2003 REASONS FOR JUDGMENT OF THE COURT: DÉCARY, NOËL AND NADON JJ.A. DELIVERED FROM THE BENCH BY: NOËL J.A. APPEARANCES: Marc Tessier FOR THE APPLICANT Susan Shaughnessy FOR THE RESPONDENT SOLICITORS OF RECORD: FOR THE APPLICANT Morris Rosenberg FOR THE RESPONDENT Deputy Attorney General of Canada Montréal, Quebec