Blackburn v. The Queen, 2004 DTC 2409, 2004 TCC 180 (Informal Procedure) -- summary under Paragraph 8(1)(b)

Legal fees paid by the taxpayer in his unsuccessful defence against changes of dangerous driving, with his conviction at trial resulting in suspension without pay from his position of police officer, were not deductible. However, legal fees paid by him for a successful appeal which resulted in an order for a new trial and in a retroactive reinstatement of his pay for the period of his suspension were deductible. S. 8(1)(b) covered not only enforcing an existing right to salary owing but also bringing into existence a right to salary which thereupon became owing to the taxpayer - and here such litigation resulted in the reinstatement of the taxpayer's salary.