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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.
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:
SOLICITORS OF RECORD:
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