# PAY-07 — Information return late penalties. Each slip is one return

**Flag: Current** — Verified against the live source. Safe to cite.

**Information return late penalties.** Each slip is one return; the penalty is $100 or the calculated amount, whichever is more. Legislated scale, per day to a 100-day maximum: 1–50 slips $10/day to $1,000; 51–500 $15/day to $1,500; 501–2,500 $25/day to $2,500; 2,501–10,000 $50/day to $5,000; 10,001+ $75/day to $7,500. **Relieving administrative policy** for T4, T4A, T5018, NR4, T4E and T5 — this is the tier most small employers actually face: **1–5 slips = $100 flat**; 6–10 = $5/day to $500; 11–50 = $10/day to $1,000; then the legislated scale

## Sources

- When to file (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/file-information-returns-slip-summaries/when-to-file.html

Jurisdiction: FED · Verified 2026-08-27 · Review: legislative