Selected Provincial Penalty Provisions  /  119

Province

Description

Penalty

Manitoba

1

Failure to file returns

Failure to pay tax when  

due

 Maximum of $200 per day while failure 

continues
 10% of unpaid tax at the time payment 

was required

Ontario

3

Failure and repeated  

failure to file returns

 

First occurrence—5% plus 1% per 

complete month while failure continues 

(not exceeding 12 months) of unpaid tax
Second occurrence—10% plus 2% per 

complete month while failure  continues 

(not exceeding 20 months) of unpaid tax

Québec

4

Failure to file returns 

 

Late or deficient  

instalment payments

 5% plus 1% per complete month while 

failure continues (not exceeding 12 

months) of the unpaid tax 
Additional interest charge of 10% per 

year on any unpaid amount

New Brunswick

1

None prescribed

Nova Scotia

1,5

Failure to file returns
 

False or misleading 

statements, or tax  

evasion

Maximum of $100 per day while failure 

continues
$1,000 plus twice the amount of tax 

evaded, plus $1,000 per day that the 

offence continues

Prince Edward 

Island

6

Failure to file returns
 

False statements
Failure to pay tax

Minimum of $100 for each return not 

filed
Between $250 and $5,000
5% of tax payable (if tax payable is less 

than $5,000), or $250 of tax payable in 

any other case

Newfoundland and 

Labrador

7

None prescribed

Current as of May 3, 2013

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