Mills v. The Queen, 2014 DTC 1138 [at at 3371], 2014 TCC 153 (Informal Procedure), aff'd 2015 DTC 5127 [at 6377], 2015 FCA 255 -- summary under Legal and other Professional Fees

The taxpayer incurred over $40,000 in legal expenses in an unsuccessful attempt to reduce child support payments made to his ex-wife. Masse DJ stated (at para. 20) that he agreed with the taxpayer "that it is not right that a parent who incurs legal expenses in order to obtain child support is entitled to deduct the legal expenses from income whereas the parent who incurs legal expenses in order to prevent child support from being established or increased or to decrease or terminate child support cannot deduct these legal expenses from income." However, as "the Tax Court of Canada is not a court of equity" (para. 21), the taxpayer's appeal seeking deduction of these expenses was dismissed.