Filing late? CRA’s Interest Rate Increases

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Blog by Patncat Co Inc.

Income Tax, the due date for Canadians is April 30 and self-employed business are due on June 15.  Payment for the outstanding tax is due by April 30.  As Canadian taxpayers, we need to understand the Understand of the harsh filing penalties and interest charges should encourage taxpayers to file on time to meet the deadline of April 30, 2019. The interest rate for outstanding balances, the CRA has boosted the interest rate to 6% compounded daily.

Filing your taxes late, after April 30, 2019, or June 15, 2019, for self-employed results in consequences that the taxpayer needs to know.

The first year, you file late is 5% of the 2018 balance owing.  Plus 1% of the balance owing for each full month the return is late to a maximum of 20 months.

If you’re a repeat late filer the consequences are harsher.  The interest rate could be as high as 10% of the 2018 balance owing.  plus 2% per full month up to a maximum of 20 months.

In addition, if you continue to fail to report income of $500 or more, the federal and provincial penalties are equal to the lesser of:

  • 10% of the amount  failed to report
  • 50% of the difference between the understated tax (and/or overstated credits), as it relates to both the amount unreported and the resulting amount of tax withheld

If you can’t afford to pay your taxes by April 30, 2019, still file the taxes on time, thus avoiding the late filing fees.  Interest will still be charged on the overdue balance.



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