The appellant appealed a reassessment of his 2018 taxation year that denied a medical expense tax credit for $853 in hospital parking costs incurred by his spouse while receiving kidney dialysis.
The spouse travelled 22 km one way to the hospital.
The Minister denied the claim based on paragraph 118.2(2)(h) of the Income Tax Act, which requires a minimum travel distance of 80 km one way for parking to be considered a reasonable travel expense.
The appellant argued this distance requirement was discriminatory.
The Tax Court of Canada dismissed the appeal, finding that the 80 km requirement applies equally to all individuals and does not constitute discrimination under subsection 15(1) of the Charter, as Parliament is free to target social programs and benefits as a matter of public policy.
