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Filing RL Slips, Summaries and Certain Returns

Businesses and individuals in business must periodically file a return for each consumption tax for which they are registered.

In addition, certain businesses and certain individuals in business must file RL slips and summaries annually. They may also be required to file source deductions and employer contributions returns on a regular basis.

Businesses and individuals in business that do not file their returns, RL slips or summaries are liable to a penalty for failure to file of $25 per day (up to a maximum of $2,500), in addition to late-filing penalties. Note that the penalty for failure to file does not apply to filing GST returns.

For more information, see Deadlines.

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