What is the test for claiming expenses under Section 118.2(2)(e)?

Canada (Federal), Canada

The following excerpt is from Canada v. Scott, 2008 FCA 286 (CanLII):

The requirements that the taxpayer has to meet in order to claim expenses under paragraph 118.2(2)(e) are set out in Collins v. Canada [1998] T.C.J. No. 396 at paragraph 20 as follows: 1. The taxpayer must pay an amount for the care or care and training at a school, institution or other place. 2. The patient must suffer from a mental handicap. 3. The school, institution or other place must specially provide to the patient suffering from the handicap, equipment, facilities or personnel for the care or the care and training of other persons suffering from the same handicap. 4. An appropriately qualified person must certify the mental or physical handicap is the reason the patient requires that the school specially provide the equipment, facilities or personnel for the care or the care and training of individuals suffering from the same handicap. Issues

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