Plattig v. Attorney General of Canada, 2003 DTC 5601 (FCTD)

The decision of the Minister to deny the taxpayer's claim for additional expenses was remitted for reconsideration given that the Minister's representative had determined that there was no need to conduct a review of the taxpayer's materials in support of the claim on the basis of an erroneous view that the taxpayer was requesting deduction for expenses that already had been deducted.

Legal fees incurred by the taxpayer in claiming and ultimately being awarded maintenance pursuant to section 57 of the Family Relations Act (Ontario) (at the time of the hearing, section 89) were deductible on the basis of a characterization that they were incurred not to establish the right to maintenance but, instead, to enforce the statutory right to maintenance.