Legal and other Professional Fees
81 CR - Q.40 -- attach -- Legal and other Professional Fees
IT-143R3 "Meaning of Eligible Capital Expenditure" -- attach -- Legal and other Professional Fees
29 October 1991 Memorandum (Tax Window, No. 12, p. 13, ¶1557) -- attach -- Legal and other Professional Fees
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" -- attach -- Legal and other Professional Fees
90 C.R. - Q15 -- attach -- Legal and other Professional Fees
89 CR - Q10 -- attach -- Legal and other Professional Fees
BJ Services Company Canada, the successor to Nowsco Well Service Ltd. v. The Queen, 2004 DTC 2032, 2003 TCC 900 (TCC) -- attach -- Legal and other Professional Fees
financial advisory fees incurred in responding to an unsolicited bid (to maximize shareholder value) "were part of the general overall costs, a corporation must incur to earn income"
Boulangerie St-Augustin Inc. v. The Queen, 95 DTC 164 (TCC), briefly aff'd 97 DTC 5012 (FCA) -- attach -- Legal and other Professional Fees
fees incurred in preparing information circulars in response to takeover bids were deductible
Coté v. The Queen, 99 DTC 5215 (FCTD) -- attach -- Legal and other Professional Fees
incurred when grants terminated
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