Date: 19980414

Docket: 96-3913(IT)I

BETWEEN:

MARGARET G.M. FOUGERE,

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

REASONS FOR JUDGMENT

(Delivered orally from the bench

at Halifax, Nova Scotia on September 26, 1997)

Beaubier, J.T.C.C.

[1]      This appeal, pursuant to the Informal Procedure, was heard at Halifax, Nova Scotia on September 25, 1997. The Appellant's husband, Robert MacKay, testified.

[2]      In 1994 the Appellant claimed the disability tax credit with respect to her son, Richard, who was born in 1980. Richard was diagnosed with Type 1 diabetes in 1991.

[3]      In 1994, Richard was attending junior high school, near his home at Waverley, Nova Scotia. He played some basketball, but he was unable to keep it up. Richard or his parents were giving him four blood tests and the minimum of three Insulin injections each day.

[4]      Richard's doctor's certificate, Exhibit R-1, submitted in support of the claim is clear. In respect to the items of activities of daily living specified in Section 118.4 of the Income Tax Act, Richard was not disabled in 1994. A further disqualification is that while he had prolonged impairment it was not severe. The impairment must be both prolonged and severe.

[5]      In 1994, Richard did not suffer a severe impairment such that his ability to perform a basic activity of daily living, as set out in the Income Tax Act, was markedly restricted. The appeal is dismissed.

COURT FILE NO.:                             96-3913(IT)I

STYLE OF CAUSE:                           Margaret G.M. Fougere and The Queen

PLACE OF HEARING:                      Halifax, Nova Scotia

DATE OF HEARING:                        September 25, 1997

REASONS FOR JUDGMENT BY:     The Honourable Judge D.W. Beaubier

DATE OF JUDGMENT:                     April 14, 1998

APPEARANCES:

Agent for the Appellant:             Robert Scott MacKay

Counsel for the Respondent:      Marcel Prevost

COUNSEL OF RECORD:

For the Appellant:

Name:                

Firm:                 

For the Respondent:                  George Thomson

                                                Deputy Attorney General of Canada

                                                          Ottawa, Canada