“[10] In fact, in the case Nadeau v. M.N.R., [2004] 1 FCR 587, 2003 FCA 400, the Federal Court of Appeal clearly held, at paragraph 18, that expenses “incurred” by the payer of support (including those to put an end to it) cannot be considered as having been “incurred” to earn income and said that courts have never recognized any right to the deduction of these expenses.” [My translation]
Landry c. La Reine, 2014 CCI (Lamarre) — You cannot deduct legal fees you spend to stop paying child or spousal support, even though your success will increase your personal wealth
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