Is a payer of support or recipient of support entitled to deduct from their legal fees under the Income Tax Act?
Canada (Federal), Canada
The following excerpt is from Nadeau v. The Queen, 2002 CanLII 865 (TCC):
In fact, as I concluded in Bergeron v. Canada, [1999] T.C.J. No. 510, neither the payer of support nor the recipient of support is entitled to deduct his or her legal expenses. Consequently, there is no discrimination in the provisions of the Act that would allow a class of taxpayers, i.e., support recipients, to deduct their legal expenses and that would deny that deduction to another class, i.e., that of support payers.
"The most advanced legal research software ever built."
The above passage should not be considered legal advice. Reliable answers to complex legal questions require comprehensive research memos. To learn more visit www.alexi.com.
Other Questions
What is the test for deducting legal fees under Section 8(1)(b) of the Income Tax Act? (Canada (Federal), Canada)
When a testator's estate plan is faulty, does the testator get a deduction from the income tax deduction? (MultiRegion, United States of America)
Can an appellant invoke the fact that income tax was deducted at the source to avoid the penalty imposed under subsection 163(1) of the Income Tax Act? (Canada (Federal), Canada)
What is the test for deducting from income tax under the Income Tax Reform Act? (Canada (Federal), Canada)
Is an employer entitled to deduct from an employee's income tax allowance for the first 5,000 kilometres of driving expenses? (Canada (Federal), Canada)
What is the legal test for deductibility of losses against other income? (Canada (Federal), Canada)
What is the test for deducting income tax from a personal injury deduction? (MultiRegion, United States of America)
Is a hobby farmer's loss of income deductible against other income? (Canada (Federal), Canada)
In what circumstances is a taxpayer entitled to deduct child support payments made to an adult son who is living in a university dormitory? (Canada (Federal), Canada)
Are legal fees expended in procuring a settlement for the loss of salary and retirement benefits deductible as a miscellaneous itemized deduction? (MultiRegion, United States of America)
