Hugessen,
J.A.:—We
are
all
in
agreement
with
the
decision
of
Addy,
J.
confirming
Judge
Sarchuk.
They
both
found
that
the
legal
fees
paid
by
the
appellant
in
securing
his
acquittal
of
a
criminal
charge
were
not
“incurred
by
him
in
collecting
salary
or
wages
owed
to
him”
within
the
meaning
of
paragraph
8(1)(b)
of
the
Income
Tax
Act,
R.S.C.
1952,
c.
148
(am.
S.C.
1970-71-72,
c.
63)
(the
"Act").
There
was
no
error
in
that
finding.
The
appeal
will
be
dismissed
with
costs.
Appeal
dismissed.
Email this Content