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CRA Controlled Subject Vocabulary (CRACSV)

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failure to file penalties
pénalité pour défaut de produire une déclaration
Used For
late filing penalties
late-filing penalties
Broader Term
Scope Note
A failure to file penalty will be charged on GST/HST returns filed late. This penalty, under new section 280.1, is equal to 1% of the amount overdue on the return, plus .25% of the overdue amount times the number of complete months the return was overdue, to a maximum of 12 months.  

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