Deductibility of Fines and Penalties under the Income Tax Act: Public Policy, Statutory Interpretation and the Scheme of the Act in 656302 B.C. Ltd.

David G. Duff

Deductibility of Fines and Penalties under the Income Tax Act: Public Policy, Statutory Interpretation and the Scheme of the Act in 656302 B.C. Ltd.

Allard School of Law at the University of British Columbia

Research output: Article

Original language	English
Pages (from-to)	336-390
Journal	Canadian Business Law Journal
Volume	34
Issue number	3
Publication status	Published - 2001

Access to Document

https://heinonline.org/HOL/Page?handle=hein.journals/canadbus34&id=356&collection=journals&index=journals/canadbus

Cite this

@article{a7f0ab8c4158430f85f960301fceadf7,

title = "Deductibility of Fines and Penalties under the Income Tax Act: Public Policy, Statutory Interpretation and the Scheme of the Act in 656302 B.C. Ltd.",

author = "Duff, \{David G.\}",

year = "2001",

language = "English",

volume = "34",

pages = "336--390",

journal = "Canadian Business Law Journal",

issn = "0319-3322",

publisher = "Canada Law Book",

number = "3",

}