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Selected Provincial Penalty Provisions
Province
Description
Penalty
British Columbia
1
Failure to file returns and to pay
tax when due
Late or deficient instalment
payments
10% of the unpaid tax
10% of shortfall in instalments
Alberta
2
Failure to file returns
Late or deficient
instalment payments
Failure to report errors in
returns, or receipt of a federal
or other provincial assessments
and reassessments to Alberta
within 90 days of discovery or
mailing, respectively
False statements or omissions
under circumstances amounting
to gross negligence
5% plus 1% per complete
month while failure continues
(not exceeding 12 months) of
unpaid tax
50% of the interest payable
on instalments for the year in
excess of the greater of $1,000
and 25% of interest payable
computed as if no instalments
had been made
5% of incremental tax owing
on the 90th day plus 1% per
complete month while failure
continues (not exceeding 12
months) plus loss of right to
appeal for an arrears interest
waiver
Greater of $100 and 50% of the
tax payable on understatement
of income
Saskatchewan
1
Failure to file returns and to
pay tax when due, and late or
deficient instalment payments
First occurrence—fine of
up to $1,000
Second occurrence—fine of up
to $5,000, imprisonment for up
to three months, or both
Additional fine equal to amount
of tax owing
Refer to notes on the following pages.
Current as of May 3, 2013
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