Deductibility of other legal expenses

Most legal expenses are personal in nature and are not deductible. However, legal costs paid to collect or establish a right to salary or wages from your employer or former employer are deductible. In addition, legal expenses paid to collect or establish a right to a retiring allowance or pension benefit are also deductible within a seven-year carry-forward period. The deduction is limited to the amount of retiring allowance or pension benefits received, less any portion that has been transferred to an RPP or RRSP.