Where a taxpayer has health problems but is still able to operate a business, it is reasonable for the Minister to conclude that those health problems do not prevent a taxpayer from dealing with their tax obligations: Young v. Canada, 1997 CanLII 5880 (FC),  F.C.J. No. 1680 (F.C.T.D.) at paragraphs 13, 19, 20 and 24-26.
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