Canada Revenue Agency Government of Canada
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Penalties, interest, and other consequences

If you do not fulfill your obligations or comply with our payroll requirements, you may be assessed a penalty, interest, or incur other consequences.

If you disagree with an assessment or ruling, you may appeal it. You may also request a cancellation or a waiver of the penalties and interest, if you were prevented from fulfilling your obligations due to extraordinary circumstances.

To find out more information, see the topics below.

Topics for Penalties, interest, and other consequences
Interest Penalties
Other consequences How do you appeal an assessment or ruling?
Request to cancel or waive penalties and interest (Fairness provisions)


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Date modified:
2006-01-01
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