The appellant appealed a determination denying the disability tax credit for her child for the 2007 to 2021 taxation years.
The child has mild autism spectrum disorder.
The medical practitioner certified that the child was not markedly restricted in performing the mental functions necessary for everyday life.
The Tax Court of Canada held that it could not substitute its opinion for that of the medical practitioner and treat a negative certificate as a positive one.
The appeal was dismissed without costs.
