This was a case of two children with learning disabilities. Doctors gave the necessary positive certificates for the tax credit. “[8] … Having a positive certificate is not the end of the matter, however. The Court must also be satisfied that the certificate is correct.”
After hearing the physicians, Woods J. found one child was impaired, the other was not.
“[14] I agree with Dr. Piper’s interpretation of the form, and I agree with the suggestion of Mr. Moore that the check-the-box format can give a misleading picture of the disability.”