5 total
Appeal for medical expense tax credit for an exercise pool dismissed as it is normally incurred by able-bodied persons.
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.
The court ordered temporary care and custody with conditions prohibiting the mother's alcohol consumption.
The Children's Aid Society of Algoma brought a motion seeking an interim order placing a child in the temporary care and custody of the mother under Society supervision, subject to specified terms and conditions.
The central issue was whether the mother's resumption of alcohol consumption posed a risk to the child.
The court found that given the mother's extensive history of substance abuse, criminal convictions, parole violations, and recent incidents of impaired driving and poor judgment while consuming alcohol, the consumption of alcohol by the mother posed a risk of harm to the child.
The court ordered that the child remain in the mother's care subject to conditions including a prohibition on alcohol consumption while the child was in her care.
A motion to increase spousal support was dismissed as the applicant failed to prove a material change in circumstances.
The applicant sought to vary a separation agreement dated May 24, 2010 to increase spousal support from $100 per month to $500 per month and to obtain an order designating her as beneficiary of the respondent's union pension.
The applicant claimed she could not support herself and her pet on the current support amount.
The court found no material change in circumstances since the execution of the agreement.
The applicant had drafted the separation agreement herself, knew what she was doing, and the respondent had complied with all terms.
The court dismissed the motion without costs.
Motion to transfer venue of custody dispute denied as preponderance of evidence remained in current jurisdiction.
The applicant mother brought a motion to transfer her motion to change a final custody order from Elliot Lake to Brantford, arguing it should be heard together with a child protection proceeding involving her third child.
The respondents, who have had custody of the two children in Elliot Lake since 2003, opposed the transfer.
The court dismissed the motion, finding that the preponderance of evidence regarding the children's best interests, including their education, friends, and community ties, is located in Elliot Lake, and there was no merit to dragging the respondents into the applicant's child protection litigation in Brantford.
Accused found guilty of assault causing bodily harm after court rejects concocted defence testimony.
The accused was charged with assault causing bodily harm, assault, and possession of marijuana following an altercation at an after-bar party.
He pleaded guilty to the drug charge.
At trial for the assaults, the Crown witnesses testified that the accused grabbed the first victim by the hair, forced her head to the pavement, and then punched the second victim when she intervened.
The accused and his mother testified that the first victim fell while he was pulling her purse and that he punched the second victim in self-defence after she kicked him.
The court rejected the defence evidence as concocted and unbelievable, applied the W.D. test for credibility, and found the accused guilty on all counts.
