Fines and penalties
Not tax advice. General bookkeeping information only, checked against the official sources linked below (Canada Revenue Agency, IRS, provincial governments and Justice Laws) on Oct 17, 2026. Rules change; check with your accountant before you file.
Canada
Fines and penalties imposed by law (for example speeding tickets) are not deductible.
Official source: canada.ca
United States
Fines and penalties paid to a government are not deductible.
Official source: irs.gov