The appellant appealed the Minister's determination denying her a disability tax credit for the 2010 through 2017 taxation years.
The appellant suffered from various afflictions, eventually diagnosed as Lyme disease.
However, the medical certificate provided by her physician was a 'negative certificate' stating she did not meet the statutory criteria for a severe and prolonged impairment.
Relying on the Federal Court of Appeal's decision in Buchanan, the Tax Court held it could not substitute its opinion for that of a physician and dismissed the appeal.
