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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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