Canada v. Gibson
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Canada v. Gibson Court (s) Database Federal Court of Appeal Decisions Date 2001-11-21 Neutral citation 2001 FCA 356 File numbers A-755-00 Decision Content Date: 20011121 Docket: A-755-00 Neutral citation: 2001 FCA 356 CORAM: STRAYER J.A. ROTHSTEIN J.A. SHARLOW 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. ROTHSTEIN J.A. SHARLOW J.A. BETWEEN: HER MAJESTY THE QUEEN Applicant and BETH GIBSON Respondent REASONS FOR JUDGMENT ROTHSTEIN J.A. [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 pr…
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Canada v. Gibson Court (s) Database Federal Court of Appeal Decisions Date 2001-11-21 Neutral citation 2001 FCA 356 File numbers A-755-00 Decision Content Date: 20011121 Docket: A-755-00 Neutral citation: 2001 FCA 356 CORAM: STRAYER J.A. ROTHSTEIN J.A. SHARLOW 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. ROTHSTEIN J.A. SHARLOW J.A. BETWEEN: HER MAJESTY THE QUEEN Applicant and BETH GIBSON Respondent REASONS FOR JUDGMENT ROTHSTEIN J.A. [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
Source: decisions.fca-caf.gc.ca