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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