In finding that legal fees incurred by the taxpayer as a result of her cancellation of an agreement to purchase a building were capital expenditures, Paris J. stated (at para. 21):
"If the Appellant in the case at bar had completed the purchase of the building, its price would certainly have been a capital expenditure. The amount that she paid to get release from her obligation to purchase the building is therefore closely tied to what would have been a capital asset, and its character would be the same."