Legal and other Professional Fees
Archibald Thomson, Black and Co. Ltd. v. Batty (1919), 7 T.C. 158 (Ct. of Ses. (2nd Div.)) -- attach -- Legal and other Professional Fees
Hallstroms Pty Ltd. v. Federal Commissioner of Taxation (1946), 8 A.T.D. 190 (H.C.) -- attach -- Legal and other Professional Fees
Pappas Estate v. MNR, 90 DTC 1646, [1990] 2 CTC 2132 (TCC) -- attach -- Legal and other Professional Fees
Morgan v. Tate & Lyle Ltd., [1955] A.C. 21 (H.L.) -- attach -- Legal and other Professional Fees
Belair v. MNR, 89 DTC. 429, [1989] 2 CTC 2186 (TCC) -- attach -- Legal and other Professional Fees
Les Laiteries Leclerc Inc. v. MNR, 71 DTC 702, [1971] Tax ABC 1061 -- attach -- Legal and other Professional Fees
BP Oil Ltd. v. The Queen, 80 DTC 6331, [1980] CTC 408 (FCA) -- attach -- Legal and other Professional Fees
legal fees incurred to keep a gas station in operation satisfied s. 18(1)(a), but were capital expenditures
Border Chemical Co. Ltd. v. The Queen, 87 DTC 5391, [1987] 2 CTC 183 (FCTD) -- attach -- Legal and other Professional Fees
legal expenses incurred in defending the president re conduct that had no substantive connection to the corp.'s business were non-deductible
The Queen v. Lalonde, 84 DTC 6159 (FCTD), aff'd 89 DTC 5286 (FCA) -- attach -- Legal and other Professional Fees
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