Précis: The appellant incurred legal fees during the course of a dispute between it, its shareholders and the shareholder of other businesses in which they were involved. The appellant claimed ITCs on those legal fees on the basis that it was engaged in the commercial activity of providing consulting services and the legal fees were incurred during the course of that commercial activity.
Andrei 95 Holdings Ltd. v. R. - TCC: Legal fees for shareholder fight not subject ITCsREAD MORE »