Penalty for Failure to Follow Filing Procedures

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Corporation income tax return

Corporations with more than $1 million in gross revenue are required to file their income tax returns online. Failure to do so generally renders them liable to a $1,000 penalty.

Note that this requirement does not apply to the following corporations:

  • insurance corporations;
  • non-resident corporations; 
  • corporations that file their income tax returns in a functional currency
  • corporations that are tax-exempt under Book VIII of Part I of the Taxation Act

For more information, click Filing the Corporation Income Tax Return.

RL slips

If you are filing more than 50 of the same type of RL slip for a calendar year (except for the RL-13 and RL-23 slips), you must send them online. If you do not, the following penalties may apply:

  • $250 for 50 to 250 slips;
  • $500 for 251 to 500 slips;
  • $1,500 for 501 to 2,500 slips;
  • $2,500 for more than 2,500 slips.

For more information about filing RL slips, click Methods for Filing RL Slips and Summaries.

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