Caruso v. The Queen, 2012 DTC 1200 [at at 3511], 2012 TCC 233 (Informal Procedure) -- summary under Paragraph 8(1)(b)

Webb J. found that the taxpayer, a professional hockey player, could not deduct under s. 8(1)(b) the fees he paid to a sports agent corporation ("MFIVE SPORTS") to conduct salary negotiations. First, MFIVE SPORTS was not authorized to practise law and, second, it did not practise law. Furthermore, a salary negotiation cannot establish a right to a salary, as there is no such right until the negotiations conclude and a contract is formed.