Ferguson-Neudorf Glass Inc v. The Queen, 2009 DTC 179, 2008 TCC 684 -- summary under Paragraph 18(1)(a)

A fine which the taxpayer paid under the Occupational Health & Safety Act (Ontario) for the offence of failing "to provide information, instruction and supervision to a worker" following a death of a worker was found not to come within the "egregious or repulsive" conduct obiter dictum of the Supreme Court of Canada. Woods, J. noted that the Supreme Court had indicated that this exception from deductibility for fines arising from activities in the normal course of business would only arise in rare circumstances and that the Justice of the Peace who imposed the fine had stated that this appeared to be an isolated incident.