Interests, penalties, and interest rates

Services and information

Interest and penalties

Find out when you may be charged interest and what penalties can be applied.

Prescribed interest rates

See the interest rates used for amounts owed to the Canada Revenue Agency (CRA) and for any amounts the CRA owes to individuals and corporations.

Prescribed interest rates for leasing rules

Forms and publications

• Information Circular IC07-1, Taxpayer Relief Provisions

Related links

• Taxpayer relief provisions
• Voluntary Disclosures Program