1.20 ...If a fine or penalty is incurred in connection with the acquisition or production of inventory, the fine or penalty is included in the...

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1.20 If a fine or penalty is incurred in connection with the acquisition of an asset for which capital cost allowance (CCA) may be claimed, the...

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1.21 If a fine or penalty is incurred in connection with the acquisition of an eligible capital property, the fine or penalty is an eligible...

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1.21 If a fine or penalty is incurred in connection with the acquisition of an eligible capital property, the fine or penalty is an eligible...

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1.12 ...[A] fine or penalty incurred in relation to a transaction that is outside the scope of a taxpayer's normal business activities should not...

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1.23 …Paragraph 18(1)(t) does not preclude the deduction of fines, penalties and interest levied under other statutes. However, section 67.6...

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Computing the deemed interest amount

1.34 For tax purposes, an amount deemed to have been paid as interest under paragraph 18(9.1)(e) will be...

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1.22 If a fine or penalty (such as a mortgage prepayment penalty) is incurred in connection with the disposition of a capital property, the fine...

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Fees incurred to object to or appeal an assessment of penalties

1.39 Paragraph 60(o) provides a deduction for (among other things) certain fees or...

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1.5 A person or public body may include, for example, a government or government agency, regulatory authority, court, tribunal or authorized...

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