Frappier v. R., 98 DTC 1521, [1998] 2 C.T.C. 2658 (TCC) -- summary under Paragraph 8(1)(f)

The taxpayer, who was "a highly successful and aggressive business person whose principal stock-in-trade [was] her reputation, her expertise and her relationship with her clientele" (p. 1523) and who was employed by a brokerage firm, was able to deduct reimbursement payments she made to clients who lost money on securities bought by her on their behalf, notwithstanding that two of the clients were family members, some were neighbours and in two cases payments were made to persons who arguably lost money because of her husband.