Why CRA denied taxpayer's medical expense claims related to moving houses because of his disability
The taxpayer readily acknowledged that the limitations in the Tax Act do apply to his case, but he felt the tax provisions violate his equality rights under the Canadian Charter of Rights and Freedoms because they are, in his words, “under-inclusive, leading to adverse impact discrimination on the ground of disability.
In other words, just because the Income Tax Act has various rules that benefit certain individuals, the rules do not violate a taxpayer’s charter rights because they do not discriminate on the basis of any of the conditions listed in the charter, since they apply to all taxpayers. The judge concluded that the taxpayer’s challenge “cannot succeed because no taxpayer is permitted to claim the for the purchase of a new residence.” In effect, the taxpayer was seeking a benefit that is not provided to anyone under the Income Tax Act.Article content
The taxpayer took issue with this distance requirement on the basis that there is no consideration of whether 40 kilometres is an appropriate distance. He stated that people with disabilities may encounter difficulties that are not connected to distance, such as the time it may take to travel between locations and access to appropriate transportation services. In overlooking this consideration, the taxpayer argued that Parliament indirectly discriminated against individuals with disabilities.
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