Date: 20020528
Docket: 2001-1993-IT-I
BETWEEN:
KENNETH CHURCH,
Appellant,
- and -
HER MAJESTY THE QUEEN,
Respondent.
Reasonsfor Judgment
Hershfield, J.T.C.C.
[1] Based on the evidence heard, I am satisfied that the Appellant suffers from Celiac Disease and that the requirements of subsection 118.3(1) of the Income Tax Act entitling him to the disability tax credit claimed have been met. The extent of his condition and its impact on his daily living were not dissimilar from that of the Appellant in the case of The Queen v. Ray F. Hamilton, [2002] F.C.J. No. 422 (Q.L.). The Respondent did not take issue with such facts at the trial.
[2] Accordingly, the appeal is allowed. With respect to costs, same were allowed as per my judgment signed on the 30th day of April 2002. Such costs, as per the applicable tariff, are allowed, as I see no reason to exercise my discretion otherwise. While time and effort might have been saved by the Appellant agreeing to the adjournment of his hearing until the Federal Court of Appeal's decision in Hamilton had been rendered, as requested by the Respondent, he was entitled to proceed on the merits of his own case, and in any event incurred time, trouble and expense as a result of the Respondent's pursuit of it's position in respect of persons suffering from Celiac Disease.
Signed at Ottawa, Canada, this 28th day of May 2002.
"J.E. Hershfield"
J.T.C.C.
COURT FILE NO.: 2001-1993(IT)G
STYLE OF CAUSE: Kenneth Church and
Her Majesty the Queen
PLACE OF HEARING: Winnipeg, Manitoba
DATE OF HEARING: February 14, 2002
REASONS FOR JUDGMENT BY: The Honourable Judge J.E. Hershfield
DATE OF JUDGMENT: May 28, 2002
APPEARANCES:
For the Appellant: The Appellant himself
Counsel for the Respondent: Jodi McFetridge
COUNSEL OF RECORD:
For the Appellant:
Name:
Firm:
For the Respondent: Morris Rosenberg
Deputy Attorney General of Canada
Ottawa, Canada