The Queen v. Burgess, 81 DTC 5192, [1981] CTC 258 (FCTD) -- summary under Legal and other Professional Fees

By services, 28 November, 2015

The right of a wife to support from her husband terminates upon the granting of the decree absolute, in the absence of the granting of a discretionary order for maintenance. Consequently, legal fees which were successfully incurred for the purpose of obtaining an order for maintenance pursuant to s. 11 of the Divorce Act had the effect of creating a right to income (i.e., creating property) rather than enforcing the payment of income to which she already had a right, and thus were not deductible.

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