Late ETD payroll tax fillings 10%
Late T4 return filings $10 per day to a maximum of $1,000, but not less than $100(1-5 slips
Late GST payments $250 + 1% + 0.25% monthly penalties & Interest at 6-8%
Late tax payments Interest at 6-8%
Late income tax return filings 5% penalty plus 1% per month interest (both penalties and interest double if not first offender)
Late WSIB filings 10.5%
