Gouveia v. Canada, 2014 FCA 289 -- attach -- Legal and other Professional Fees
fees incurred to preserve reputation and income-earning capacity were capital expenditures
Legal and other Professional Fees
Evans v. Minister of National Revenue, 60 DTC 1047, [1960] CTC 69, [1960] S.C.R. 391 -- attach -- Legal and other Professional Fees
deductible confirmation of entitlement as income beneficiary
David W. Smith, "Corporate Restructuring Issues: Public Corporations", 1990 Corporate Management Tax Conference Report, pp. 6:39-6:51 -- attach -- Legal and other Professional Fees
Minister of National Revenue v. Dominion Natural Gas Co. Ltd., 1 DTC 499-133, [1940-41] CTC 155, [1941] S.C.R. 19 -- attach -- Legal and other Professional Fees
fees incurred to preserve right to supply taxpayer's product
Minister of National Revenue v. Goldsmith Bros. Smelting & Refining Co., 54 DTC 1011, [1954] CTC 28, [1954] S.C.R. 55 -- attach -- Legal and other Professional Fees
Rolland Paper Co. Ltd. v. MNR, 60 DTC 1095, [1960] CTC 158 (Ex. Ct.) -- attach -- Legal and other Professional Fees
Meteor Homes Ltd. v. MNR, 61 DTC 1001, [1960] CTC 419 (Ex. Ct.) -- attach -- Legal and other Professional Fees
Premium Iron Ores Ltd. v. Minister of National Revenue, 66 DTC 5280, [1966] CTC 391, [1966] S.C.R. 685 -- attach -- Legal and other Professional Fees
4 October 1994 External T.I. 9421425 - DEDUCTIBILITY OF FEES -- attach -- Legal and other Professional Fees
IT-99R5 "Legal and Accounting Fees" -- attach -- Legal and other Professional Fees
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