Raphael v The Queen, 2008 DTC 3559, 2008 TCC 202 -- summary under Paragraph 8(1)(f)

By services, 28 November, 2015

Damages and legal fees that the taxpayer, who was a commission salesman at an investment dealer, became liable to pay to that investment dealer as a result of his leaving the investment dealer without notice to commence at a competitor, were not capital expenditures.

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