65302 British Columbia Ltd. v. Canada, 99 DTC 5799, [1999] 3 SCR 804 -- summary under Public Policy

In finding that considerations of public policy should not enter into a determination as to whether fines or penalties were deductible in computing income, Iacobucci J. stated (at p. 5811) that doing so would "place a high burden on the taxpayer who is to engage in this analysis in filling out his or her income tax return and would appear to undermine the objective of self-assessment underlying our tax system".