Précis: The taxpayer was a police officer. In 2006, as a result of several charges under the Criminal Code relating to incidents in 2004, he was suspended with pay. He incurred $115,996.00 in legal fees between 2007 and 2011. In 2012 he claimed to deduct those expenses against his employment income and CRA disallowed the deduction. He then appealed to the Tax Court. He argued, variously, that the legal fees protected his salary income, his potential pension income and income from certain properties in which he had an ownership interest. The Tax Court rejected his arguments, holding that the payments were personal in character and therefore not deductible. His appeal was accordingly dismissed with costs in accordance with the tariff.
Geick v. R. - TCC: Policeman could not deduct legal fees defending criminal charges laid against himPlus >