St-Georges c. La Reine, 2006 DTC 2969, 2004 TCC 688 -- summary under Damages

Damages paid by the taxpayer in respect of the payment of a dividend to him by a corporation of which he was a director were not amounts incurred by him in connection with any business given that his directorship was not an office (as he was not entitled to any remuneration for acting in that capacity), and amounts earned for accounting services rendered to the company were earned by a corporation owned by him rather than him directly.