Penalty for failure to file information returns over the Internet

If you file more than 50 information returns for a calendar year and you do not file the returns by Internet file transfer or Web Forms, you may have to pay a penalty as determined in the table below.

Each slip is an information return, and the penalty we assess is based on the number of information returns filed in an incorrect format. The penalty is calculated per type of information return. For example, if you file 51 NR4 slips and 51 T4 slips on paper, we would assess two penalties of $250, one per type of information return.

Penalty based on the number of information returns (slips)
Number of information returns (slips) by type Penalty
51 to 250 $250
251 to 500 $500
501 to 2,500 $1,500
2,501 or more $2,500
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