Failure to complete the TD1
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Failure to complete the TD1
An employee must fill out a Form TD1 and give it to the employer when the employee starts work. The employee should fill out a new Form TD1 within seven days of any change that may result in a change to their personal tax credits for the year.
Note
If your employee has more than one employer or payer at the same time and has already claimed personal tax credit amounts on another TD1 form, the employee cannot claim them again. If the employee's total income from all sources will be more than the personal tax credits claimed on another TD1 form, he or she must check the box "More than one employer or payer at the same time" on page 2 of the TD1 form, enter "0" on line 13 on page 1 and not fill in lines 2 to 12.
Employees who do not fill out new forms may be penalized $25 for each day the form is late. The minimum penalty is $100, and increases by $25 per day to the maximum of $2,500.
Employees do not have to fill out new TD1 forms every year if their personal tax credit amounts have not changed.
- Date modified:
- 2017-01-25