BETWEEN:
and
____________________________________________________________________
Appeals heard on March 30 and September 8, 2005
at Vancouver, British Columbia
Before: The Honourable Justice Gerald J. Rip
Appearances:
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|
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Fiona Mendoza |
____________________________________________________________________
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 2001 and 2002 taxation years are dismissed.
Signed at Ottawa, Canada this 10th day of November 2005.
BETWEEN:
BEATRICE W. PATRICK,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR JUDGMENT
[1] Ms. Beatrice Patrick has appealed income tax assessments for 2001 and 2002 claiming a disability tax credit. The appeals were first called for hearing on March 30, 2005 and were soon adjourned to permit Ms. Patrick to obtain and produce documentation, including relevant Disability Tax Credit Certificates signed by an appropriate medical practitioner.
[2] The appeals were again set down for hearing on September 8, 2005. The Disability Tax Credit Certificates and other documents produced by Ms. Patrick at the time did not support her claim. There was no evidence to support Ms. Patrick's claim that her disability was severe and prolonged and markedly restricted an activity of daily living. Dr. Peter Chang, the physician who signed the Certificate on January 29, 2002, stated that she was able to perform all of the daily activities listed on the Certificate and added that Ms. Patrick "claims to suffer from ongoing memory loss and recall since Ap[ril] 1977 after her dental surgery". As a result he did not comment on the duration of any markedly restricted daily activity. An earlier certificate signed on April 28, 1988, without comment by Dr. Chang, was also produced.
[3] I reviewed the facts of the appeals with Ms. Patrick during trial and explained the reasons I would dismiss the appeals. While I told her I was dismissing her appeals I also told her I would not sign formal judgment until October 11, 2005 to allow her a further opportunity to file a Disability Tax Credit Certificate that she did suffer a severe and prolonged disability that affected an activity of daily living. If she produced such a certificate by October 11, I would not sign the judgment but continue the hearing of her appeals.
[4] Ms. Patrick did send a further certificate dated September 12, 2005, to the Court but Dr. Chang, the signing physician, had not changed his view. Ms. Patrick[1], according to the physician, had no impairment that markedly restricted an activity of daily living. She did not require any life-sustaining therapy. He again concluded that the "patient claims to suffer from ongoing memory loss intermittent in nature since her dental surgery Ap[ril] 1977"; he does not agree that she is markedly restricted in perceiving, thinking and remembering. My observation of Ms. Patrick during trial, albeit this was not during the years in appeal, agrees with Dr. Chang's conclusion. There is no reason to reopen proceedings.
[5] The appeals are dismissed.
Signed at Ottawa, Canada this 10th day of November 2005.
"Gerald J. Rip"
Rip J.
COURT FILE NO.: 2003-4370(IT)I
STYLE OF CAUSE: BEATRICE W. PATRICK AND HER MAJESTY THE QUEEN
PLACE OF HEARING: Vancouver, British Columbia
DATE OF HEARING: March 30 and September 8, 2005
REASONS FOR JUDGEMENT BY: The Honourable Justice Gerald J. Rip
DATE OF JUDGMENT: November 10th, 2005
APPEARANCES:
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For the Appellant: |
The Appellant herself
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Counsel for the Respondent: |
Bruce Senkpiel and Fiona Mendoza |
COUNSEL OF RECORD:
Firm:
For the Respondent: John H. Sims, Q.C.
Deputy Attorney General of Canada
Ottawa, Ontario
[1] Ms. Patrick also forwarded copies of a medical prescription, a law clinic brochure and a printout of a portion of the British Columbia website.