Alison Bonnyman

The Appellant appealed the Minister's denial of a medical expense tax credit for the purchase of a $53,673.87 exercise pool for his son, who has Duchenne Muscular Dystrophy.

The Tax Court of Canada dismissed the appeal, finding that the pool did not qualify as a medical device under Regulation 5700 and was of a type normally incurred by persons with normal physical development, thus failing the requirements of section 118.2(2)(l.2)(ii) of the Income Tax Act.