October 07, 2011

Peter Guy Crockart (Appellant) v. Her Majesty the Queen (Respondent)

99 DTC 3494
Tax Court of Canada (Informal Procedure)
February 3, 1999

(Court File No. 97-395(IT)I.)

Medical expense tax credits — Taxpayer’s spouse, H, afflicted with multiple sclerosis, and her physician advising her to purchase an adjustable bed — Taxpayer purchasing a Slumberland adjustable bed in the double bed size, and without side rails — Minister disallowing taxpayer’s claim for a medical expense tax credit for 1994 in respect of the cost of the said bed — In allowing taxpayer’s appeal, TCC concluding: (a) that the bed in issue, while not a “classic hospital bed”, still having sufficient attributes of a “classic hospital bed” so as to bring it within the meaning of the phrase “hospital bed” in Regulation 5700(h); and (b) that taxpayer thus entitled to the credit claimed — Minister ordered to reassess accordingly — I.T.A. s. 118.2(2)(m) — Income Tax Regulations, ss. 5700(h).