The appellant appealed a reassessment of his 2018 taxation year that disallowed a medical expense credit claimed for his mother-in-law.
The medical expenses were paid from a joint bank account held by the appellant's spouse and the mother-in-law.
The Tax Court of Canada dismissed the appeal, holding that the clear wording of paragraph 118.2(1)E(d) of the Income Tax Act requires the individual claiming the credit to have personally paid the expenses.
Since the appellant did not pay the expenses himself, he was not entitled to the credit.
