Penalties, interest and other consequences
If you do not fulfill your obligations or comply with our payroll requirements, you may be assessed a penalty and interest. If you do not comply with the deducting, remitting, and reporting requirements, you may be prosecuted.
Services and information
Payroll penalties and interest
For late, incomplete or inaccurate submission.
Consequences of non-compliance
When employer, payer or trustee obligation not fulfilled.
Penalties and interest for non-residents
For late, incomplete or inaccurate non-resident submission.
Cancelling or waiving penalties and interest
Taxpayer relief provisions for employers in extraordinary circumstances.
Appeal payroll assessment or CPP/EI ruling
If you do not agree with a payroll assessment or CPP/EI ruling.
Mandatory electronic filing penalty
For not filing information returns over the Internet.
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