Perry Derksen

The appellant appealed a notice of determination denying his eligibility for the disability tax credit for the 2014 to 2023 taxation years.

The appellant suffers from severe sleep apnea and uses a CPAP machine.

The issue was whether the time spent trying to fall asleep and falling back asleep after disruptions counted towards the 14-hour weekly requirement for life-sustaining therapy.

The Tax Court of Canada held that sleep and attempting to sleep are normal everyday activities.

Therefore, the time spent on these activities did not require the appellant to take time away from normal everyday activities to receive therapy.

The appeal was dismissed.

The Crown brought a motion to quash the appellant's appeals for the 2013 to 2016 and 2020 taxation years, and to strike parts of the notices of appeal for the 2017 to 2019 taxation years.

The Tax Court of Canada granted the motion, quashing the appeals for 2013-2016 because no valid objections were pending or possible, and quashing the 2020 appeal because it was from a nil assessment.

The Court also struck numerous irrelevant paragraphs from the 2017-2019 notices of appeal, granting the appellant leave to amend to plead material facts regarding business expenses, losses, and allowable business investment losses.

The appellant appealed an assessment denying GST/HST new housing rebates for a property purchased with a friend.

The property was bought as an investment and sold shortly after closing.

The appellant argued she should only be liable for half the rebate amount, that interest should not apply, and that the assessment was statute-barred.

The Tax Court dismissed the appeal, finding the appellant jointly and severally liable for the full overpayment, liable for interest, and that the assessment was sent to the correct address and thus not statute-barred.