Sarophim v. The Queen, 2012 DTC 1124 [at at 3131], 2012 TCC 92 (Informal Procedure) -- summary under Legal and other Professional Fees

By services, 28 November, 2015

Lamarre J. disallowed the taxpayer's deduction of legal fees connected with defending against an action to vary spousal support orders. Lammare J. found that it is "settled law" that legal fees incurred to prevent or reduce support payments are not made for the purpose of earning income (para. 8).

Topics and taglines
Tagline
fee incurred to reduce support
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
335323
Extra import data
{
"field_legacy_header": "<strong><em>Sarophim v. The Queen</em></strong>, 2012 DTC 1124 [at 3131], 2012 TCC 92 <strong>[fee incurred to reduce support]</strong>",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}