Depending on your situation, you must fulfill your obligations regarding income tax, source deductions, employer contributions and consumption taxes in order to avoid incurring penalties.
Penalties may apply if you:
- file a report late;
- fail to file a report;
- fail to provide required information; or
- fail to follow filing procedures.
Note that other penalties may apply in certain sectors of activity. For more information, click Penalties – Specific Situations.