17 October 2014 External T.I. 2014-0532121E5 F - Frais professionnels - Divulgation volontaire -- attach -- Legal and other Professional Fees
voluntary disclosure fees generally non-deductible
Legal and other Professional Fees
16 June 2014 STEP Roundtable, 2014-0523061C6 - Trust audit issues -- attach -- Legal and other Professional Fees
legal and accounting expenses
31 March 2011 Internal T.I. 2011-0291701I7 -- attach -- Legal and other Professional Fees
acceptance of BJ Services; merger a capital transaction
27 February 2012 External T.I. 2012-0435081E5 - Act'ing Fees for Private Entpr BusCombinationCosts -- attach -- Legal and other Professional Fees
10 May 2004 Internal T.I. 2003-005362 -- attach -- Legal and other Professional Fees
20 June 2007 Internal T.I. 2007-0233551I7 - Deductibility of Transaction Costs -- attach -- Legal and other Professional Fees
National Starch and Chemical Corp. v. Commissioner of Internal Revenue (1990), 93 T.C. 67 -- attach -- Legal and other Professional Fees
Keating v. The Queen, 2005 DTC 743, 2005 TCC 296 (Informal Procedure) -- attach -- Legal and other Professional Fees
fees incurred in oppression action re stripping of corpoate assets were capital expenditures
Sarophim v. The Queen, 2012 DTC 1124 [at at 3131], 2012 TCC 92 (Informal Procedure) -- attach -- Legal and other Professional Fees
fee incurred to reduce support
Truckbase Corporation v. The Queen, 2006 DTC 2930, 2006 TCC 215 (Informal Procedure) -- attach -- Legal and other Professional Fees
shareholder agreement expenses deductible
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