The taxpayer, a police officer, was dismissed following a criminal charge for dangerous driving. He was convicted. He argued that he could deduct the $14,420 in legal fees because, had the defence been successful, he would then be entitled to recover damages for wrongful dismissal. Therefore, the legal fees were incurred pursuant to s. 8(1)(b) to recover salary and wages. Woods J. disallowed the deduction because, under s. 248(1), "retiring allowance" includes wrongful dismissal damages and "salary and wages" excludes any retiring allowance.
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Drupal 7 entity type
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Drupal 7 entity ID
338773
Extra import data
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