Brown v. Canada
T-7-89
Simpson J.
8/12/94
9 pp.
Appellant deducting air conditioner as medical expense in 1985-Air conditioner alleviating heat induced symptoms of wife's multiple sclerosis, thereby assisting her to walk-Income Tax Act, s. 110(1)(c)(xii) permitting deduction of equipment prescribed by medical practitioner-Reg. 5700(i) providing equipment prescribed if "designed to assist a crippled individual in walking"-"Design" used with modifiers "exclusively" or "solely" in three subsections of Reg. 5700, and without modifiers in five subsections-Absence of "exclusively" suggesting more than one purpose may have been involved in design which need not have been focused on precise objective-Authors of s. 110, Reg. 5700 having medical expertise-Reg. 5700 not taxing provision, but providing relief from taxation in form of deductions for medical expenses-Subsections drafted narrowly to ensure only purchases made to address specific medical conditions deductible-Reg. 5700 not intended to deal only with obvious physical devices used to assist disabled in walking, as Act, s. 110(1)(c)(ix) separately dealing with canes, crutches, braces-"Intended" reasonable substitution for "designed"-Relevant intention that formed by original inventor, recent modifier, not purchaser-Air conditioner developed in medical context-Designed to lower fever patients' body temperatures, assist in restoration of normal health, including mobility-Therefore air conditioning designed to assist crippled person in walking-Appellant acquired, used air conditioner for general purpose for which designed-Air conditioners expressly excluded in Reg. 5700(c) as deductible items for those with chronic respiratory ailments since class of sufferer broadly defined, resulting in many taxpayers seeking to deduct air conditioners-Air conditioning known as effective treatment for heat sensitive multiple sclerosis patients long before Reg. 5700(i) enacted-As no exclusion made in Reg. 5700(i), but exclusion made in Reg. 5700(c), no intention to exclude them in Reg. 5700(i).-Income Tax Act. S.C. 1970-71-72, c. 63, s. 110(1)(c)(xii) (as am. by S.C. 1983-84, c. 1, s. 49)-Income Tax Regulations, C.R.C., c. 945 Reg. 5700.