Penalty for failure to file an information return by the due date

Legislated late-filing penalty
Relieving administrative policy

Legislated late-filing penalty

You have to give the recipient his or her slip and file your information return with the CRA on or before the due date. If the due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your information return is due the next business day.

We consider your return to be filed on time if we receive it or if it is postmarked on or before the due date.

We may assess a penalty if you file your information return late. Each slip is an information return, and the penalty we assess is based on the number of information returns you filed late. The penalty is $100 or the amount calculated according to the chart below, whichever is more:

Legislated late-filing penalties

Number of information returns (slips) filed late	Penalty per day (up to 100 days)	Maximum penalty
1 to 50	$10	$1,000
51 to 500	$15	$1,500
501 to 2,500	$25	$2,500
2,501 to 10,000	$50	$5,000
10,001 or more	$75	$7,500

These types of information returns follow the above penalty structure:

• RRSP Contribution Information Return
• Pooled Registered Pension Plan Information Return
• T10, Pension Adjustment Reversal (PAR)
• T215, Past Service Pension Adjustment (PSPA) Exempt from Certification
• T3, Statement of Trust Income Allocations and Designations
• T4A-NR, Statement of Fees, Commissions, or Other Amounts Paid to Non-Residents for Services Rendered in Canada
• T4A-RCA, Statement of Distributions from a Retirement Compensation Arrangement (RCA)
• T4PS, Statement of Employees Profit Sharing Plan Allocations and Payments
• T4RIF, Statement of Income from a Registered Retirement Income Fund
• T4RSP, Statement of RRSP Income
• T5007, Statement of Benefits
• T5008, Statement of Securities Transactions
• TFSA, Tax-Free Savings Account

Relieving administrative policy

You have to give your employee or recipient his or her slip and file your information return with the Canada Revenue Agency on or before the due date. If the due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your information return is due the next business day.

We consider your return to be filed on time if we receive it or if it is postmarked on or before the due date.

We may assess a penalty if you file your information return late. For certain information returns, we have an administrative policy that reduces the penalty that we assess so it is fair and reasonable for small businesses. Each slip is an information return, and the penalty we assess is based on the number of information returns you filed late. The penalty is $100 or the amount calculated according to the chart below, whichever is more:

Penalties under the relieving administrative policy

Number of information returns (slips) filed late	Penalty per day (up to 100 days)	Maximum penalty
1 to 5	penalty not based on number of days	$100 flat penalty
6 to 10	$5	$500
11 to 50	$10	$1,000
51 to 500	$15	$1,500
501 to 2,500	$25	$2,500
2,501 to 10,000	$50	$5,000
10,001 or more	$75	$7,500

These types of information returns follow the penalty structure under the relieving administrative policy:

• NR4, Statement of Amounts Paid or Credited to Non-Residents of Canada
• T4, Statement of Remuneration Paid
• T4A, Statement of Pension, Retirement, Annuity, and Other Income
• T4E, Statement of Employment Insurance and Other Benefits
• T5, Statement of Investment Income
• T5018, Statement of Contract Payments

Date modified:

2017-01-25