Words and Phrases - "normal"

a
89
b
44
c
83
d
56
e
43
f
31
g
20
h
15
i
77
j
2
k
2
l
32
m
57
n
28
o
39
p
81
q
3
r
78
s
95
t
47
u
16
v
10
w
23
y
2

Halvorson v. The King, 2025 TCC 124 (Informal Procedure)

Summary Under
Tax Topics - Income Tax Act - Section 118.3 - Subsection 118.3(1.1) - Paragraph 118.3(1.1)(a)
using a CPAP device while falling asleep constituted a normal, everyday activity that did not count towards the 14 weekly hours

The taxpayer, who suffered from severe obstructive sleep apnea, was required to use a continuous positive airway pressure (CPAP) device at night.

He established that he spent about 40 to 50 minutes each week on maintenance and setup of the device. He also adduced evidence (of a somewhat subjective nature) seeking to establish that, on average, he spent over two hours per night, while using the device, trying to fall asleep, or back to sleep after sleep disruption.

Derksen JA found that the taxpayer did not satisfy the test in s. 118.3(1.1)(a), stating (at paras. 93, 95-96):

[T]he expression “normal everyday activities” indicates that Parliament seeks to exclude the time than an individual spends on regular, usual, typical, or ordinary daily activities in determining the time spent on administering therapy. …

[F]alling asleep and falling back to sleep after a sleep disruption are also regular, usual, typical or ordinary daily activities. …

Having regard to the purpose of s. 118.3(1.1)(a), Parliament did not want life-saving therapy that does not require the individual to take time away from normal everyday activities to be included in determining whether the 14-hourly weekly average condition in s. 118.3(1)(a.1)(ii) is satisfied.

Words and Phrases
normal everyday
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.3 - Subsection 118.3(1) - Paragraph 118.3(1)(a.1) - Subparagraph 118.3(1)(a.1)(i) Crown concession that CPAP therapy satisfied s. 118.3(1)(a.1)(i) was accepted notwithstanding prior jurisprudence 107