{'index': 7, 'text': 'Repeated words in a section should be given a consistent interpretation. The law from Thomson states that one takes the term or expression as it appears elsewhere in the Act, analyzes the interpretation given to the term to understand its meaning in context, and then applies the presumption of consistent expression if no contrary intention. That analysis leads to the conclusion Dennis was not an ordinary resident of Canada. The residency component needed to claim medical expense deductions is not present. Regrettably, the appeal is dismissed. There shall be no costs. Signed at Toronto, Ontario, this 18th day of April 2024. (Persaud v The King, https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/521249/index.do)'}
INSTRUCTIONS: Indicate whether the following judgment excerpt from a Tax Court of Canada decision allows the appeal or dismisses the appeal. Where the result is mixed, indicate that the appeal was allowed. Ignore costs orders. Where the outcome is unclear indicate other.  
Options: allowed, dimissed, other

JUDGMENT EXCERPT: {{text}}
OUTCOME:
INSTRUCTIONS: Indicate whether the following judgment excerpt from a Tax Court of Canada decision allows the appeal or dismisses the appeal. Where the result is mixed, indicate that the appeal was allowed. Ignore costs orders. Where the outcome is unclear indicate other.  
Options: allowed, dimissed, other
JUDGMENT EXCERPT: Repeated words in a section should be given a consistent interpretation. The law from Thomson states that one takes the term or expression as it appears elsewhere in the Act, analyzes the interpretation given to the term to understand its meaning in context, and then applies the presumption of consistent expression if no contrary intention. That analysis leads to the conclusion Dennis was not an ordinary resident of Canada. The residency component needed to claim medical expense deductions is not present. Regrettably, the appeal is dismissed. There shall be no costs. Signed at Toronto, Ontario, this 18th day of April 2024. (Persaud v The King, https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/521249/index.do)
OUTCOME: