Minister of National Revenue v. Goldsmith Bros. Smelting & Refining Co., 54 DTC 1011, [1954] CTC 28, [1954] S.C.R. 55 -- summary under Legal and other Professional Fees

The taxpayer successfully defended charges under the Combines Investigation Act that it had combined with others to prevent or unduly lessen the competition in the commercial distribution of dental supplies. Because the taxpayer incurred the associated legal expenses in order to defend its right to employ certain trade practices for the purpose of earning income from its business, those expenses were deductible by it.