Penalty for failure to file information returns over the Internet
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Penalty for failure to file information returns over the Internet
As of January 1, 2024, if you file more than 5 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 6 NR4 slips and 6 T4 slips on paper, we would assess two penalties of $125, one per type of information return.
| Number of information returns (slips) by type | Penalty |
|---|---|
| 6 to 50 | $125 |
| 51 to 250 | $250 |
| 251 to 500 | $500 |
| 501 to 2,500 | $1,500 |
| 2,501 or more | $2,500 |
These types of information returns follow the above penalty structure:
- T1204, Government Service Contract Payments
- International Electronic Funds Transfer Report
- Part XVIII Information Return – International Exchange of Information on Financial Accounts
- Pooled Registered Pension Plan (PRPP) Information Return
- Registered Retirement Savings Plan (RRSP contribution information return)
- Registered Retirement Savings Plans and Registered Retirement Income Funds Non-qualified Investments
- NR4, Statement of Amounts Paid or Credited to Non-Residents of Canada
- T5007, Statement of Benefits
- T4A(P), Statement of Canada Pension Plan Benefits
- T5018, Statement of Contract Payments
- T4E, Statement of Employment Insurance and Other Benefits
- AGR-1, Statement of Farm-support Payments
- T4A-NR, Statement of Fees, Commissions, or Other Amounts Paid to Non-Residents for Services Rendered in Canada
- T4RIF, Statement of Income from a Registered Retirement Income Fund
- T5, Statement of Investment Income
- T4A(OAS), Statement of Old Age Security
- T5013, Statement of Partnership Income
- T4A, Statement of Pension, Retirement, Annuity, and Other Income
- T4, Statement of Remuneration Paid
- T4RSP, Statement of RRSP Income
- T5008, Statement of Securities Transactions
- T3, Statement of Trust Income Allocations and Designations (slip)
- Tax-free savings account related forms and publications
- T2202, Tuition and Enrolment Certificate
- RC62, Universal Child Care Benefit Statement
- T4FHSA, First Home Savings Account Statement
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- Date modified:
- 2023-08-16