Penalties, Interest, and Enforcement

Penalty language matters because many problems are not about the return itself but about what happens after deadlines are missed or balances stay unpaid.

Use This Section When

• the issue is no longer the definition of income, but the consequence of a missed deadline
• a taxpayer owes money and needs to understand what can happen next
• you need to distinguish tax owing from an added penalty or enforcement concept

Browse This Section

• Penalties
• Interest

Start Here

• Late-Filing Penalty
• Arrears Interest
• Tax Balance Owing
• Reassessment

What Belongs Here

This section is the right home for missed-deadline language, unpaid-balance consequences, interest, penalties, and related enforcement vocabulary. It explains the extra terms that appear once ordinary filing workflow breaks down or payment problems remain unresolved.

Related Sections

• CRA Process and Compliance
• Tax Forms

In this section

• Interest
  Interest terms that apply when Canadian tax balances remain unpaid after the due date.
  • Arrears Interest
    Arrears interest is the interest that accrues when a tax amount remains unpaid after the due date.
• Penalties
  Penalty terms that apply when filing or payment obligations are missed.
  • Late-Filing Penalty
    Late-filing penalties apply when required returns are filed after the CRA deadline and the penalty conditions are met.