23 November 2009 Internal T.I. 2009-0324731I7 F - Demande d'exemption administrative -- summary under Paragraph 8(1)(b)

An individual incurred legal fees to recover in excess of $80,000 in Quebec workers’ compensation payments. The Directorate stated:

Legal costs incurred to establish a taxpayer's entitlement to CSST compensation cannot be deducted in computing income. We have rendered a similar decision in … 2008-0289751E5.