Penalty for failure to file an information return by the due date

Legislated late-filing penalty

If you fail to file an information return by the due date, we may assess a late-filing penalty. Each slip is an information return and we base the penalty on the number of slips filed late. The penalty is the greater of $100 or a penalty determined as follows:

Legislated late-filing penalties
Number of information
returns (slips)
Penalty (per day) Maximum penalty
1 - 50 $10 $1,000
51 - 500 $15 $1,500
501 - 2,500 $25 $2,500
2,501 - 10,000 $50 $5,000
10,001 or more $75 $7,500

The following types of information returns are subject to the above penalty structure:

Relieving administrative policy

The CRA has instituted a new administrative policy that applies to certain information returns to ensure that late-filing penalties are charged in a manner that is both fair and reasonable for small businesses. The penalty is the greater of $100 or a penalty determined as follows:

Relieving administrative policy - penalties
Number of information
returns (slips)
Penalty (per day) Maximum penalty
(100 days)
1 - 5 Not applicable $100 flat penalty
6 - 10 $5 $500
11 - 50 $10 $1,000
51 - 500 $15 $1,500
501 - 2,500 $25 $2,500
2,501 - 10,000 $50 $5,000
10,001 or more $75 $7,500

The following types of information returns are subject to the above penalty structure:

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