Date: 19990512
Docket: A-112-98
CORAM: DESJARDINS J.A.
LÉTOURNEAU J.A.
NOËL J.A.
BETWEEN:
VILHO A. PARTANEN
Applicant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Montreal, Quebec, on Monday, May 10, 1999.
Judgment delivered at Montreal, Quebec, on Tuesday, May 12, 1999.
REASONS FOR JUDGMENT BY: DESJARDINS J.A.
Date: 19990512
Docket: A-112-98
CORAM: DESJARDINS J.A.
LÉTOURNEAU J.A.
NOËL J.A.
BETWEEN:
VILHO A. PARTANEN
Applicant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
DESJARDINS J.A.
[1] This is an application for judicial review of a decision of the Tax Court of Canada which dismissed the Applicant's appeal of a decision of the Minister of National Revenue ("The Minister"). The Minister disallowed the disability tax credit claimed by the Applicant for the 1995 Taxation year.
[2] The Tax Court Judge held that a certificate from a medical doctor was a prerequisite for obtaining the disability credit created by section 118.3 of the Income Tax Act ("The Act") and that the requirement for a medical certificate did not violate the Applicant's equality rights under Section 15 of the Charters of Rights and Freedoms since this requirement is imposed on every taxpayer who claims the tax credit for mental and physical impairment. She rejected the proposition that systemic discrimination exists since she was of the view that, in Canada, the health care system is universal. Morever, she found, as a fact, that the Applicant had not shown that he was unable, or required an inordinate amount of time, to perform any basic activity of daily living as defined in subparagraph 118.4(1)(c) of the Act.
[3] The Applicant has not persuaded us that the Tax Court Judge erred in deciding as she did.
[4] I would dismiss this application for judicial review. There would be no costs since the Respondent is not asking for costs.
Alice Desjardins
J.A.
[1]
FEDERAL COURT OF APPEAL
Date: 19990512
Docket: A-112-98
BETWEEN:
VILHO A. PARTANEN
Applicant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
[2] FEDERAL COURT OF CANADA
APPEAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT NUMBER: A-112-98
STYLE OF CAUSE: VILHO A. PARTANEN
Applicant
AND
HER MAJESTY THE QUEEN
Respondent
PLACE OF HEARING: Montreal, Québec
DATE OF HEARING: May 10, 1999
REASONS FOR JUDGMENT OF THE COURT (DESJARDINS, LÉTOURNEAU, NOËL, JJ.A.) DELIVERED BY:
Desjardins J.A.
DATED: May 12, 1999
APPEARANCES:
Mr. Vilho Aulis Partanen the Applicant on his own behalf
Ms. Sophie-Lyne Lefebvre for the Respondent
SOLICITORS OF RECORD:
Mr. Vilho Aulis Partanen the Applicant on his own behalf
Montreal, Quebec
Morris Rosenberg
Deputy Attorney General of Canada
Ottawa, Ontario for the Respondent