8 October 2010 Roundtable, 2010-0373641C6 F - frais juridiques engagés par des conjoints de fait -- attach -- Legal and other Professional Fees
legal costs incurred by common-law partners to negotiate support are non-deductible
Legal and other Professional Fees
25 July 2019 External T.I. 2018-0787011E5 - Spousal support - legal expenses & lump-sum awards -- attach -- Legal and other Professional Fees
general deductibility of legal fees incurred for periodic support (but not for a lump sum settlement)
6 February 2012 External T.I. 2012-0434071E5 F - Honoraires professionnels - PDV -- attach -- Legal and other Professional Fees
professional fees incurred in applying under the VDP are not deductible
Rio Tinto Alcan Inc. v. The Queen, 2016 TCC 172, aff'd 2018 FCA 124 -- attach -- Legal and other Professional Fees
investment dealer fees incurred respecting the advisability of making hostile takeover were fully deductible under s. 9
Legal and other Professional Fees - Commentary
Ironside v. The Queen, 2014 DTC 1002 [at at 2505], 2013 TCC 339 -- attach -- Legal and other Professional Fees
threat to professional accounting designation was too remote
Kondor v. The Queen, 2014 DTC 1215 [at at 3870], 2014 TCC 303 (Informal Procedure) -- attach -- Legal and other Professional Fees
legal fees to preserve illiquid investment through delaying spouse's claim
Kelso Patry v. The Queen, 2013 DTC 1142 [at at 757], 2013 TCC 107 (Informal Procedure) -- attach -- Legal and other Professional Fees
no connection with medical practice
Mills v. The Queen, 2014 DTC 1138 [at at 3371], 2014 TCC 153 (Informal Procedure), aff'd 2015 DTC 5127 [at 6377], 2015 FCA 255 -- attach -- Legal and other Professional Fees
legal expenses to reduce support not deductible
Lacroix v. The Queen, 2014 DTC 1056 [at at 2941], 2013 TCC 312 (Informal Procedure) -- attach -- Legal and other Professional Fees
bankrupt corporation not a source of income to shareholder
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