Dubois c. La Reine, 2007 DTC 1534, 2007 TCC 461 (Informal Procedure) -- summary under Disposition

Paris J. indicated, in obiter dicta at para. 22, that legal expenses incurred by the taxpayer in connection with her cancellation of a contract to purchase a building might have given rise to a capital loss on the basis that "the expenses may have been incurred as part of a disposition of the Appellant's right to purchase the building, and the disposition of that right may constitute a disposition of property within the meaning of section 38 and of the definition of 'property' set out in subsection 248(1) of the Act".