Criminal Fine & Surcharge Calculator — Canada

The victim surcharge is a mandatory additional penalty under s. 737 of the Criminal Code. As of 2022, following the Supreme Court's ruling in R v Boudreault, courts have restored judicial discretion to waive the surcharge where it would cause undue hardship. The standard surcharge is 30% of any fine imposed, or $100 for a summary conviction or $200 for an indictable offence if no fine is imposed.

Yes, since R v Boudreault [2018] 3 SCR 599, courts can waive the victim surcharge where its imposition would cause undue hardship to the offender or their dependants, or where it would be grossly disproportionate in the circumstances. This overturned the Harper-era amendments that made the surcharge mandatory without exception.

For a first impaired driving offence under s. 320.19 of the Criminal Code, the minimum fine is $1,000. A second offence carries a mandatory minimum of 30 days imprisonment (no fine option). A third or subsequent offence carries a mandatory minimum of 120 days imprisonment. The victim surcharge (30%) is added on top of the fine.

No. Criminal fines are not tax deductible in Canada. The Income Tax Act explicitly prohibits deductions for fines or penalties imposed by a law of Canada, a province, or a foreign country. This applies to both the base fine and the victim surcharge.