10. Interest, penalties and other revenues

The Agency can, under certain circumstances, such as Agency processing delays, financial hardship by taxpayers or other extraordinary circumstances, forgive interest and penalties that have been charged or that would normally be charged. Under the various tax acts, interest and penalties may be cancelled if they have already been charged to the taxpayer or waived if they have not yet been charged to the taxpayer. Other revenues consist of miscellaneous fees and charges such as court fines, seizures, and administration charges for dishonoured payments instruments. Amounts of interest and penalties forgiven under applicable authority by the Agency are provided below:

Date modified:

2004-10-28