Legal and other Professional Fees

Commentary

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Cases

Gouveia v. Canada, 2014 FCA 289

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Canada v. Doiron, 2012 DTC 5103 [at 7081], 2012 FCA 71

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 169 - Subsection 169(1) legal fees did not relate to a law practice that was suspended 120

Bolen v. Canada, 2007 DTC 5559, 2007 FCA 293

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Cimolai v. Canada, 2007 DTC 5019, 2006 FCA 348, aff'd , 2009 DTC 6115, 2006 FCA 348

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

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4.2) 62

Coté v. The Queen, 99 DTC 5215 (FCTD)

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MNR v. Poulin, 96 DTC 6477, 204 N.R. 376 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Start-Up and Liquidation Costs business does not cease if still dealing with consequences of business acts 103

Doz v. The Queen, 95 DTC 5585 (FCTD)

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Upenieks v. The Queen, 94 DTC 6656 (FCA)

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Friedland v. The Queen, 89 DTC 5341 (FCTD)

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The Queen v. Jaqer Homes Ltd., 88 DTC 6119, [1988] 1 CTC 215 (FCA)

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Border Chemical Co. Ltd. v. The Queen, 87 DTC 5391, [1987] 2 CTC 183 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Evidence 53

The Queen v. Lalonde, 84 DTC 6159 (FCTD), aff'd 89 DTC 5286 (FCA)

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Philp v. The Queen, 83 DTC 5424, [1983] CTC 403 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 60.1 - Subsection 60.1(1) 24

The Queen v. Burgess, 81 DTC 5192, [1981] CTC 258 (FCTD)

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BP Oil Ltd. v. The Queen, 80 DTC 6331, [1980] CTC 408 (FCA)

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Neonex International Ltd. v. The Queen, 78 DTC 6339, [1978] CTC 485 (FCA)

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Farmers Mutual Petroleums Limited v. Minister of National Revenue, 67 DTC 5277, [1967] CTC 396, [1968] S.C.R. 59

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British Columbia Power Corporation, Limited v. Minister of National Revenue, 67 DTC 5258, [1967] CTC 406, [1968] S.C.R. 17

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Reader's Digest Association (Canada) Ltd. v. MNR, 66 DTC 5416, [1966] CTC 626 (Ex. Ct.)

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Premium Iron Ores Ltd. v. Minister of National Revenue, 66 DTC 5280, [1966] CTC 391, [1966] S.C.R. 685

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose legal exepnses incurred in challenging US assessments - deductible 136
Tax Topics - Income Tax Act - Section 9 - Nature of Income prior enforceable agreement to on-pay the receipt 111

Meteor Homes Ltd. v. MNR, 61 DTC 1001, [1960] CTC 419 (Ex. Ct.)

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Rolland Paper Co. Ltd. v. MNR, 60 DTC 1095, [1960] CTC 158 (Ex. Ct.)

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Evans v. Minister of National Revenue, 60 DTC 1047, [1960] CTC 69, [1960] S.C.R. 391

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Bannerman v. Minister of National Revenue, 59 DTC 1126, [1959] CTC 214, [1959] S.C.R. 562

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Minister of National Revenue v. Goldsmith Bros. Smelting & Refining Co., 54 DTC 1011, [1954] CTC 28, [1954] S.C.R. 55

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Minister of National Revenue v. The Kellogg Company of Canada Ltd., 2 DTC 601, [1943] CTC 1, [1943] S.C.R. 58

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Minister of National Revenue v. Dominion Natural Gas Co. Ltd., 1 DTC 499-133, [1940-41] CTC 155, [1941] S.C.R. 19

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See Also

Rio Tinto Alcan Inc. v. The Queen, 2016 TCC 172

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(bb) investment dealer fees re advisability of making hostile takeover were fully deductible 515
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(cc) legal fees incurred in securing regulatory approval for a hostile bid related to the bidder's business of earning income from shares and interaffiliate sales 170
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(g) takeover bid circular costs did not qualify 96
Tax Topics - Income Tax Act - Section 14 - Subsection 14(5) - Eligible Capital Expenditure fees incurred in order to acquire shares were excluded/butterfly expenses excluded as taxpayer was not in the business of implementing corporate reorganizations 343
Tax Topics - Income Tax Act - Section 169 - Subsection 169(2.1) raising general question of deductibility of fees and listing s. 20(1)(e) did not satisfy s. 165(1.11) 228
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(e) failure to advance evidence showing allocation of fees to share consideration 131
Tax Topics - Income Tax Act - Section 40 - Subsection 40(1) - Paragraph 40(1)(a) - Subparagraph 40(1)(a)(i) expenses incurred in butterfly spin-off recognized as disposition expenses 61
Tax Topics - Statutory Interpretation - French and English Version finding common meaning of 2 versions of s. 20(1)(bb) 102

Mills v. The Queen, 2014 DTC 1138 [at 3371], 2014 TCC 153 (Informal Procedure), aff'd 2015 DTC 5127 [at 6377], 2015 FCA 255

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Kondor v. The Queen, 2014 DTC 1215 [at 3870], 2014 TCC 303 (Informal Procedure)

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Ironside v. The Queen, 2014 DTC 1002 [at 2505], 2013 TCC 339

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Lacroix v. The Queen, 2014 DTC 1056 [at 2941], 2013 TCC 312 (Informal Procedure)

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Kelso Patry v. The Queen, 2013 DTC 1142 [at 757], 2013 TCC 107 (Informal Procedure)

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Audet v. The Queen, 2012 DTC 1208 [at 3556], 2012 TCC 162 (Informal Procedure)

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Sarophim v. The Queen, 2012 DTC 1124 [at 3131], 2012 TCC 92 (Informal Procedure)

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Potash Corporation of Saskatchewan Inc. v. The Queen, 2011 DTC 1163 [at 873], 2011 TCC 213

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Trignani v. The Queen, 2010 DTC 1153 [at 3301], 2010 TCC 209 (Informal Procedure)

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Bilodeau c. La Reine, 2008 DTC 2870, 2004 TCC 685

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Mackinnon v. The Queen, 2008 DTC 2052, 2007 TCC 658

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Loewig v. The Queen, 2006 DTC 3500, 2006 TCC 476 (Informal Procedure)

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Truckbase Corporation v. The Queen, 2006 DTC 2930, 2006 TCC 215 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) corporate payment of shareholder agreement fees 96

Keating v. The Queen, 2005 DTC 743, 2005 TCC 296 (Informal Procedure)

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Tax Topics - Income Tax Act - Section 50 - Subsection 50(1) no obligation to take collection steps if collection not reasonably possible 108

Mulja v. The Queen, 2005 DTC 256, 2005 TCC 60

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Leduc v. The Queen, 2005 DTC 250, 2005 TCC 96

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BJ Services Company Canada, the successor to Nowsco Well Service Ltd. v. The Queen, 2004 DTC 2032, 2003 TCC 900 (TCC)

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Rona Inc. (anciennement Groupe Rona Dismat Inc.) c. La Reine, 2003 DTC 979, 2003 TCC 121

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Continental Lime Ltd. v. The Queen, 99 DTC 1154 (TCC)

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Coté v. The Queen, 99 DTC 5215 (FCTD)

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Kruco Inc. v. The Queen, 98 DTC 1568 (TCC)

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Neeb v. The Queen, 97 DTC 895 (TCC)

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Graham Construction Engineering (1985) Ltd. v. The Queen, 97 DTC 342 (TCC)

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Boulangerie St-Augustin Inc. v. The Queen, 95 DTC 164 (TCC), briefly aff'd 97 DTC 5012 (FCA)

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412237 Ontario Ltd. v. The Queen, 94 DTC 1022 (TCC)

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Sommers v. The Queen, 93 DTC 1489 (TCC)

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Bayer v. MNR, 91 DTC 1035 (TCC)

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Pappas Estate v. MNR, 90 DTC 1646 (TCC)

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National Starch and Chemical Corp. v. Commissioner of Internal Revenue (1990), 93 T.C. 67

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Belair v. MNR, 89 DTC. 429 (TCC)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 84 - Subsection 84(3) deemed dividends arose only as the shares were actually redeemed 108

Les Laiteries Leclerc Inc. v. MNR, 71 DTC 702, [1971] Tax ABC 1061

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C.I.R. v. Carron Co. (1968), 45 T.C. 18 (H.L.)

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Morgan v. Tate & Lyle Ltd., [1955] A.C. 21 (H.L.)

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Hallstroms Pty Ltd. v. Federal Commissioner of Taxation (1946), 8 A.T.D. 190 (H.C.)

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Archibald Thomson, Black and Co. Ltd. v. Batty (1919), 7 T.C. 158 (Ct. of Ses. (2nd Div.))

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Administrative Policy

22 May 2014 Ponoka Liason Meeting Roundtable, 2014-0528451C6 - Cost of Making Voluntary Disclosure

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(cc) costs of voluntary disclosure incurred by business 74
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(o) costs of voluntary disclosure incurred by business 74

17 October 2014 External T.I. 2014-0532121E5 F - Frais professionnels - Divulgation volontaire

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(o) fees become deductible from CRA indicating it will reassess 108

16 June 2014 STEP Roundtable, 2014-0523061C6 - Trust audit issues

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(21) capital gain distributed to different beneficiary 131
Tax Topics - Income Tax Act - 101-110 - Section 105 - Subsection 105(1) benefit conferred when trust shares redeemed at undervalue 190
Tax Topics - Income Tax Act - Section 112 - Subsection 112(3.2) taxpayer stuck with two-transaction form 147
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts executors lacked power to make gift 86
Tax Topics - Income Tax Act - Section 75 - Subsection 75(2) settlor taking back undervalued freeze shares 70

5 December 2012 Internal T.I. 2012-0451331I7 F - Déductibilité de frais juridiques

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(o) sales tax disputes not covered; expenses start running from audit review 110

27 February 2012 External T.I. 2012-0435081E5 - Act'ing Fees for Private Entpr BusCombinationCosts

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31 March 2011 Internal T.I. 2011-0291701I7 -

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20 June 2007 Internal T.I. 2007-0233551I7 - Deductibility of Transaction Costs

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6 October 2006 APFF Roundtable Q. 21, 2006-0195981C6 F - Deductibility of Professional Fees - Reorg.

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10 May 2004 Internal T.I. 2003-005362 -

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6 February 2002 External T.I. 2001-010560 -

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4 October 1994 External T.I. 5-942142 -

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13 May 1994 TI 940442 (CTO "Deductibility of Legal Fees")

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29 October 1991 Memorandum (Tax Window, No. 12, p. 13, ¶1557)

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90 C.R. - Q15

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(o) 23

89 CR - Q10

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81 CR - Q.40

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IT-99R5 "Legal and Accounting Fees"

IT-143R3 "Meaning of Eligible Capital Expenditure"

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IT-341R2 "Expenses of Issuing or Selling Shares, Units in a Trust, Interests in a Partnership or Syndicate, and Expenses of Borrowing Money" under "Expenses Incurred in the Course of an Issuance or Sale of Shares, Units or Interests" and under "Expenses Incurred in the Course of Borrowing Money"

Articles

Gabrielle St-Hilaire, "Extinguishing One Controversy While Stoking Another in Nadeau", 14 Canadian Current Tax, Vol. 14, No. 10, July 2004, p. 109.

David W. Smith, "Corporate Restructuring Issues: Public Corporations", 1990 Corporate Management Tax Conference Report, pp. 6:39-6:51

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