Public Policy

Cases

65302 British Columbia Ltd. v. Canada, 99 DTC 5799, [1999] 3 S.C.R. 804

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Amway of Canada. Ltd. v. The Queen, 96 DTC 6135 (FCA)

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TNT Canada Inc. v. The Queen, 88 DTC 6334, [1988] 2 CTC 91 (FCTD)

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Day & Ross v. The Queen, 76 DTC 6433, [1976] CTC 707 (FCTD)

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See Also

McNeill v. The Queen, 99 DTC 280 (TCC), rev'd 2000 DTC 6211 (FCA)

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Neeb v. The Queen, 97 DTC 895 (TCC)

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Port Colbourne Poultry Ltd. v. The Queen, 97 DTC 237 (TCC)

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Sunys Petroleum Inc. v. The Queen, 96 DTC 1759 (TCC)

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R. v. Castelli (1992), 11 OR (3d) 170 (Ont. Ct. G. D.)

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Atomic Transfer Ltd. v. MNR, 64 DTC 153 (TAB)

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Administrative Policy

6 April 2001 External T.I. 2001-007418 -

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IT-104R "Deductibility of Fines or Penalties"

IT-467R "Damages, Settlements and Similar Payments"

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Articles

Krasa, "The Deductibility of Fines, Penalties, Damages, and Contract Termination Payments", 1990 Canadian Tax Journal, p. 1399.