# REG-08 — Late-filing penalty

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

Late-filing penalty: A + (B × C), where A = 1% of the amount owing, B = 25% of A, C = complete months overdue to a maximum of 12. No penalty where nil or a refund is due. Demand to file adds $250. Failure to file electronically: $100 first occurrence, $250 each subsequent return. The penalty is not income-tax deductible

## Sources

- Filing penalties (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/file-gst-hst-return/reporting-requirements-deadlines/gst-hst-filing-penalties.html

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