Legal and other Professional Fees

expenses of a special committee formed to deal with a shareholder dispute were incurred to restore management operations and were currently deductible

legal fees to modify rather than to enforce support were not deductible

the vendor’s agreed reimbursement of the sold corporation’s legal costs of a failed suit in consideration for a dividend had the suit succeeded, likely was non-deductible

legal fees incurred in unsuccessful attempt to maintain child support were deductible

reorganization expenses are eligible capital expenditures (now Class 14.1)

director’s legal fees incurred re his liability for unpaid corporate GST were non-deductible

promissory notes to bank were given to preserve an investment, so that legal fees incurred to avoid paying on the notes were capital expenditures

legal and other professional fees incurred re potential sale of subsidiary were capital expenditures

legal fees incurred in ownership dispute were capital expenditures

estate could deduct legal fees paid by it regarding damages incurred in the course of business of the deceased