Though the rules for this credit are complicated, this was an easy case to dismiss so that it is a bit of a surprise that the taxpayer's representative pursued it.
Mr. Arciresi sought to claim a medical expense credit for $20,000 of expenses he paid in 2009 for an attendant for his wife. He filed certificates from her physician but the physician was not treating the wife in 2009 and, anyway, the physician said the wife was not markedly restricted in the daily activities of life. Justice Favreau dismissed the appeal.
See Arciresi c. La Reine, (2013 CCI Favreau)