Bilodeau c. La Reine, 2008 DTC 2870, 2004 TCC 685 -- summary under Legal and other Professional Fees

By services, 28 November, 2015

Before going on to find that legal fees incurred by the taxpayer in successfully defending its president from criminal charges laid on the basis of an indecent act allegedly performed by him in the course of his employment were deductible, Lamarre Proulx J. stated (at para. 44):

"In the case of an alleged act that is not inherently linked to work activities, if the person is found guilty, the person has committed an act that is outside the sphere of work. A sexual act is necessarily outside an employee's sphere of activity."

Topics and taglines
Topic
Income Tax Act - s. 18(1)(a) - Legal and other Professional Fees
Tagline
indecent act defence linked to work activities
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
335320
Extra import data
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