Hon. John Manley (Deputy Prime Minister and Minister of Finance, Lib.)
Mr. Speaker, I would recommend that the member not give tax advice to too many clients. A person cannot get a tax deduction for breaking the law.
In certain cases the courts have determined that some fines may be deductible, but that is not the case for any situation where a fine is imposed for breaking the law. It is something that the courts will determine on a case by case basis.