In a June 14, 2004 Tax Court of Canada case, the taxpayer successfully claimed a DTC for his seven year old daughter who has Type I Insulin Dependent Diabetes.

In a December 12, 2003 Tax Court of Canada case, the taxpayer has epileptic seizures in which she losses complete physical control.

The Court permitted the DTC

In a 2004 Advance Income Tax Ruling, the taxpayer was injured in a motor vehicle accident and reached an out-of-court settlement with the Defendant’s Insurers to receive tax-free payments for life.

In a June 29, 2004 Technical Interpretation, CRA notes that an amount paid to a medical doctor normally qualifies as a medical expense even if it is for cosmetic or elective surgery.

This includes cosmetic eyelid surgery, botox and artecoll injections.