Gil has had a long-running dispute with his landlord regarding his tenancy agreement for his store's premises. Although he has a 10-year lease over the premises, the landlord is trying to get him to vacate the premises early. The premises are integral to the business as Gil has a post office licence which is area specific and Gil would not be able to lease any other premises in the area due to availability and zoning. Advise Gil of his tax consequences in relation to any legal fees incurred in defending his tenancy agreement.