Lester v. The Queen, 2012 DTC 1030 [at at 2642], 2011 TCC 543 (Informal Procedure) -- summary under Paragraph 8(1)(b)

The taxpayer was an employee and majority shareholder of a corporation. Lamarre J. found that legal fees he incurred were not deductible from his employment income, because they were incurred in his capacity as a shareholder (seeking remedy against another shareholder for misuse of corporate funds) and not to collect or establish a right to salary or wages.