Interest

Interest terms explain what can happen when a tax amount remains unpaid even after the return has been filed or the obligation is already known.

What Belongs Here

Use this subsection when the question is not just whether tax is owing, but whether the unpaid amount can keep growing because time is passing.

Best Starting Pages

• Arrears Interest
• Tax Balance Owing
• Instalment Payment

Practical Reader Path

• Start with Arrears Interest if the immediate issue is that an unpaid amount may keep increasing.
• Move to Filing and Payment if you still need the underlying balance or payment context.
• Compare this subsection with Penalties when you need to distinguish interest charges from separate penalty rules.

In this section

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