Ross – Tax Court of Canada finds that legal fees incurred to preserve a livelihood rather than to establish a right to salary are non-deductible from employment income

V.A. Miller J found that legal fees incurred by a pharmacist in disciplinary proceedings before the Nova Scotia College of Pharmacists were merely “incurred to allow her to preserve a future right to work as a pharmacist,” and “not incurred… to collect or establish a right to salary or wages,” so that they were not deductible from her employment income under s. 8(1)(b).

Neal Armstrong. Summary of Ross v. The Queen, 2016 TCC 170 under s. 8(1)(b).