Leduc v. The Queen, 2005 DTC 250, 2005 TCC 96 -- summary under Legal and other Professional Fees

$140,000 in legal fees incurred by the taxpayer, a practising solicitor, to defend against sexual abuse charges, were found not to have been incurred for an income-producing purpose and to have their deduction denied by s. 18(1)(h). He would have incurred the expenses irrespective whether or not he was engaged in his profession, and it was not established that successful prosecution of him would have caused him to be disbarred.