Penalties, interest, and other consequences
If you do not fulfill your obligations or comply with our payroll requirements, you may be assessed a penalty, interest, or incur other consequences.
If you do not comply with the deducting, remitting, and reporting requirements, you may be prosecuted. You could be fined from $1,000 to $25,000, or you could be fined and imprisoned for a term of up to 12 months.
If you disagree with an assessment or ruling, you may appeal it. You may also request a cancellation or a waiver of the penalties and interest, if you were prevented from fulfilling your obligations due to extraordinary circumstances.
- Failure to deduct
- Late remitting / Failure to remit
- Failure to make a payment to a Canadian financial institution (Threshold 2 remitter)
- Penalty for failure to file an information return by the due date
- Failure to complete the TD1
- Failure to obtain your employee's social insurance number (SIN)
- Failure to file the Record of Employment (ROE)
- Third-party civil penalties
- Failure to pay amounts deemed to be held in trust
- Failure to maintain or provide adequate records
- Failure to honour a payment
- Director's liability
- Cancelling or waiving penalties and interest
- How do you appeal a payroll assessment or CPP/EI ruling?
- Penalties for non-residents
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