Penalties

Penalty terms explain what can happen when filing deadlines are missed or reporting obligations are not met.

What Belongs Here

Use this subsection when the issue is the consequence of missing a requirement, such as filing late or failing to deal with a known balance on time.

Best Starting Pages

• Late-Filing Penalty
• Tax Balance Owing

Practical Reader Path

Penalty questions usually make more sense when paired with the page that explains the original obligation. Start with the penalty page, then move to the filing or payment term that triggered it.

• If the issue began after filing, go to Filing and Payment
• If the issue began with a CRA result, go to Notices and Reviews

In this section

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