Tax Court of Canada


Income tax

Tax credits

ADHD not physical impairment markedly restricting ability such that disability tax credit applied

Taxpayer’s dependent son had learning disability and was diagnosed with attention deficit hyperactivity disorder (ADHD). Taxpayer claimed disability tax credit for her 19-year-old son. Minister made determination under Income Tax Act that son was not eligible for tax credit. Taxpayer appealed. Appeal dismissed. Son did not have severe and prolonged mental or physical impairments with effects markedly restricting his ability to perform mental functions necessary for everyday life. Son graduated from high school on time, had part-time job, played guitar and video games, was enrolled in music and digital media college program and was taking driving lessons. Son had no vision, speaking, hearing, walking, eliminating, feeding and dressing impairment. Son and taxpayer developed strategies to alleviate his difficulty remembering things or processing information. Effects of ADHD were not severe enough to meet meaning of “markedly restricted” required to qualify for disability tax credit.

Vrantsidis v. The Queen (2017), 2017 CarswellNat 5434, 2017 CarswellNat 6317, 2017 TCC 204, 2017 CCI 204, Réal Favreau J. (T.C.C. [Informal Procedure]).

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