Judge says claimant seemed not to find it difficult to follow proceedings
Canada’s Tax Court affirmed the denial of disability tax credit (DTC) upon finding that the appellant, while using her hearing aids, had no marked restriction to her ability to hear and understand a person familiar with her in a quiet setting.
In Andrews v. The King, 2025 TCC 163, the appellant was a young woman living on Clarke’s Beach, Conception Bay, Newfoundland and Labrador. Being hard of hearing, she used bilateral, behind-the-ear hearing aids and learned to read lips.
By 2023, the appellant graduated from her university and worked as a food service supervisor in a school cafeteria’s kitchen.
The appellant applied to the minister of national revenue for a DTC under the Income Tax Act, 1985, for the 2023 taxation year. The minister rejected her application.
She appealed the minister’s determination. Her mother acted as her agent in the appeal.
The appellant’s audiologist filled out the pertinent portions of the DTC certificate (form T2201) and observed that the appellant:
- had mild to moderately severe sensorineural congenital hearing loss in both ears
- missed 86 percent of the average speech spectrum without hearing aids
- missed 27 percent of the average speech spectrum with optimized hearing aids
- scored a 98 percent average in both ears in terms of overall word discrimination
- occasionally needed repetition, context, and non-auditory cues to follow conversations
- would likely consider it challenging to hear speech amid noise
- found it difficult, but did not take an inordinate amount of time, to hear and understand a familiar person in a quiet setting
According to the appellant’s testimony, due to her hearing loss, she could not join playground games as a child and could neither swim nor visit the gym without damaging her hearing aids, among other activities she had to forgo.
Per her testimony, at work, she missed out on conversations with a high level of background noise and sometimes had to ask others to repeat their words. She said she considered it challenging to have phone conversations and occasionally needed to ask the other party to email her to ensure that she had fully and accurately gotten the message.
The appellant claimed that she felt less included in conversations, could only read lips when a person was within her line of sight, and noticed that closed captioning was not always available or accurate.
According to her mother’s testimony, during the COVID-19 pandemic, the appellant received her schooling over Zoom. The mother confirmed the appellant’s concerns regarding Zoom and closed captioning.
Justice David Spiro of the Tax Court observed that the appellant apparently had no difficulty following the courtroom proceedings and answering questions during cross-examination.
Denial upheld
The Tax Court of Canada dismissed the appeal upon finding that the minister correctly denied the application for the DTC for 2023.
Considering the appellant’s and her mother’s testimonies and the audiologist’s observations on the form T2201, which the appellant had adopted, the court held that the appellant, while using her hearing aids, experienced no marked restriction to her ability to hear so as to understand another person who was familiar with her in a quiet setting.
The court expressed sympathy with the troubles the appellant encountered while at work or in social or recreational settings.
