Bertomeu v. The Queen, 2006 DTC 3441, 2006 TCC 85 -- summary under Section 67

A firm of architects of which the taxpayer was a partner was entitled to deduct the full amount of management fees that it paid to a management corporation of which the taxpayer was the sole shareholder equal in amount to the cost of the administrative and management services rendered to the firm plus a 15% surcharge thereof and a further charge of 3% of all amounts invoiced by the management corporation to the firm's clients.