"[11]        However, it is not enough for Mr. Bleiler to demonstrate that people with less severe disabilities suffer prejudice or stereotyping. Mr. Bleiler must also show that the denial of the disability tax credit to those people has the effect of perpetuating that prejudice or disadvantage. The only effect of being denied the disability tax credit that Mr. Bleiler described was the fact that he had to pay more tax than he would have paid if he had received the credit. In Granovsky, the Supreme Court of Canada stated at paragraph 58 that:

"'The question therefore is not just whether the appellant has suffered the deprivation of a financial benefit, which he has, but whether the deprivation promotes the view that persons with temporary disabilities are “less capable, or less worthy of recognition or value as human beings or as members of Canadian society, equally deserving of concern, respect, and consideration.'

...

"[14]        Even if Mr. Bleiler had provided evidence that the disability tax credit did not take into account the financial needs of people with less severe disabilities, he would still have needed to show that, looking at the scheme of the Act as a whole, the line that Parliament has chosen to draw between people with more severe disabilities and people with less severe disabilities was not generally appropriate. ..."

See Bleiler v. The Queen, 2014 TCC (Graham)