Doiron v. The Queen, 2010 DTC 1348 [at at 4325], 2010 TCC 519, aff'd 2012 DTC 5105 [at 7092], 2012 FCA 126 -- summary under Income-Producing Purpose

The taxpayer, a lawyer, received a four-year sentence and was suspended from practising law as a result of his conviction for obstruction of justice in respect of his defence of a client. (A related conviction of the taxpayer for money laundering was reversed on appeal.) McArthur J. noted (at para. 190) that, "while it is difficult to determine the Appellant's primary motivation," his legal expenses "arose directly from his law practice." McArthur J., applying Iacobucci J.'s obiter dicta in Symes, found at para. 21 that the taxpayer's related legal expenses would not "have been incurred if the taxpayer was not engaged in the pursuit of business income [his income from the practice of law]." Accordingly, the fees were deductible in computing the taxpayer's professional income.