Sending a return late or paying late

  • CRA may charge you penalties and interest if you:

    • do not file on time
    • receive a demand to file and do not do so
    • make a false statement or omission
  • CRA will charge you interest if you:
    • have an overdue amount on your return
    • make a late or insufficient payment

The CRA may hold any refund or rebate you are entitled to until it receives all outstanding returns and amounts owing. This includes returns that are required to be filed under other legislation administered by the CRA.

The CRA may also use a refund of cannabis duty that you are entitled to receive to off-set your outstanding amounts in accordance with the law.

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