Administrative Policy
2024 TEI Canadian Commodity Tax Committee Liaison Questions for CRA and Responses, Q.10
CRA will not impose a late-filing penalty when an amended GST return is filed
Where a tax return was filed before the filing deadline and the registrant requests or makes an amendment to the return (i.e., an amended return), will CRA impose a late filing penalty? CRA responded:
Late filing penalties can only apply to the filing of returns. There are no provisions within the Excise Tax Act that provide for the filing of an “amended return”. Any requested adjustments/changes are requests for a re-assessment and therefore could not incur any late filing penalties. In the case at hand, the return was filed on time and any requests for re-assessment subsequent to the filing of the return would not incur any late filing penalties.