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Late remitting / Failure to remit

We can assess a penalty of 10% up to 20% of:

  • the amount you fail to remit when you withhold deductions but do not remit them; or
  • the amount we received past the due date.

Example
 A remittance that was due on January 15 of the current year (for deductions made in December of the previous year) is considered late when paid after January 15.

Normally, we only apply this penalty to the part of the amount you failed to remit that is more than $500. However, we may apply the penalty to the total amount if the failure to remit or late remittance was made knowingly or under circumstances of gross negligence.

To find out what your due date is, see Remitter types and due dates.

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Date Modified: 2007-06-06

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