"I therefore cannot agree with the argument that the deduction of fines and penalties should be disallowed as being contrary to public policy".
השופט Bastarache, שאל חוות דעתו הצטרפה השופטת L’Heureux-Dubé, הגיע לתוצאה דומה (בפסקאות 17-15), אך סבר כי:
"The distinction between deductible and non-deductible payment must therefore be determined on a case-by-case basis. The main factor in such a determination is whether the primary purpose of the statutory provision under which the payment is demanded would be frustrated or undermined…
I agree with my colleague, Iacobucci J., that public policy determinations are best left to Parliament. However, I am not suggesting that the deduction of penal fines be disallowed for public policy reasons, but instead because their deduction, not specifically authorized by the Act, would frustrate the expressed intentions of Parliament in other statutes if they were held to come under s. 18(1)(a) of the Act. In my view, penal fines are not expenditures incurred for the purpose of gaining or producing income in the legal sense. This concern is not so much one of public policy, morality or legitimacy, but one
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consistent with a realistic understanding of the accretion of wealth concept and the court’s duty to uphold the integrity of the legal system in interpreting the Income Tax Act".
בנסיבות אותו עניין קבע השופט Bastarache (בפסקה 20) כי אין בהתרת הניכוי משום סיכול דבר החקיקה שלפיו הושת ההיטל, שכן:
"such levies are not primarily geared towards punishment or deterrence, but instead to the efficient operation of the regulatory scheme".
נראה כי המחוקק הקנדי לא השלים עם ההכרעה בפרשה זו (Ault & Arnold, בעמוד 289). לפיכך, בשנת 2004 הוחלט להבהיר, כעניין של מדיניות ציבורית, כי אין להתיר את ניכוים של קנסות ועונשים. כך, בסעיף 67.6 לחוק מס ההכנסה הקנדי (Income Tax Act) נקבע, כי:
"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".