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The Charter of the French language and its regulations govern the consultation of English-language content.

Late-Filing Penalties

Income tax

If you file your income tax return late, you are liable to a 5% penalty on the balance not paid by the filing deadline for the return.

You are also liable to an additional 1% penalty for every full month your return is late (maximum of 12 months).

Filing deadlines

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Consumption taxes

Anyone that fails to pay or remit a required amount of tax by the legal deadline is liable to a penalty of:

  • 7% of the amount, if the payment or remittance is no more than 7 days late;
  • 11% of the amount, if the payment or remittance is 8 to 14 days late; or
  • 15% of the amount, if the payment or remittance is more than 14 days late. 
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Source deductions

An employer or payer that fails to pay or remit an amount deducted or withheld under a tax law by the legal deadline is liable to a penalty of:

  • 7% of the amount, if the payment or remittance is no more than 7 days late; 
  • 11% of the amount, if the payment or remittance is 8 to 14 days late; or 
  • 15% of the amount, if the payment or remittance is more than 14 days late. 
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