Halvorson – Tax Court of Canada finds that severe sleep apnea did not entitle an individual to the disability tax credit

The taxpayer, who suffered from severe obstructive sleep apnea, was required to use a continuous positive airway pressure (CPAP) device at night. He maintained that he was eligible for the disability tax credit on the basis inter alia that he satisfied the requirement in s. 118.3(1)(a.1)(ii) that he spent at least 14 hours per week on therapy in the guise of spending over two hours per night trying to fall asleep or back to sleep after sleep disruption.

In finding that such time did not qualify under s. 118.3(1.1)(a) as being time "spent on activities that require the individual to take time away from normal everyday activities in order to receive the therapy," Derksen J.A., found that those quoted expressions did not include falling or trying to fall asleep, which was a normal everyday activity.

Neal Armstrong. Summaries of Halvorson v. The King, 2025 TCC 124 under s. 118.3(1.1)(a) and s. 118.3(1)(a.1)(i).