Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.))

Marginal note:Non-deductibility of fines and penalties

67.6 In computing income, no deduction shall be made in respect of any amount that is a fine or penalty (other than a prescribed fine or penalty) imposed under a law of a country or of a political subdivision of a country (including a state, province or territory) by any person or public body that has authority to impose the fine or penalty.