Mackinnon v. The Queen, 2008 DTC 2052, 2007 TCC 658 -- summary under Legal and other Professional Fees

After noting (at para. 25) the distinction "between fees incurred to affirm a right and those incurred to acquire a right", Angers J. found that legal fees incurred by the taxpayer in connection with recovering an amount equal to the value of her son's RRSP which was wrongfully paid to his estate rather than to her, plus interest thereon, were fully deductible given that these fees were incurred "in order for the appellant to have returned to her that which was rightfully hers after the passing of her son, and they were not incurred for the purpose of acquiring a right" (para. 26).