Penalties, Interest, and Enforcement

Arrears interest is the interest that accrues when a tax amount remains unpaid after the due date.

Interest terms that apply when Canadian tax balances remain unpaid after the due date.

Late-filing penalties apply when required returns are filed after the CRA deadline and the penalty conditions are met.

Penalty terms that apply when filing or payment obligations are missed.

Canadian penalty, interest, and enforcement terms used when returns or payments are late or unresolved.