GST/HST filing details
$
Penalty capped at 12 months
Excise Tax Act s. 280.1: 1% of the amount owing + 0.25% per complete month late (max 12 months = 4% total). Plus interest at the CRA prescribed rate (currently 7% annually), compounded daily.Note: If the CRA has issued a formal demand to file, an additional $250 penalty applies.
Estimated penalty
Enter your balance owing and how late the return is to see the estimate.
Email me a CRA late-fee checklist
The 5 most common CRA penalties + how Markup auto-tracks each one. One email, no account needed.
We won't share your email. Unsubscribe any time.
Start free 14-day trial