Penalties, interest, and other consequences
If you do not fulfill your obligations or comply with our payroll requirements, you may be assessed a penalty, interest, or incur other consequences.
If you do not comply with the deducting, remitting, and reporting requirements, you may be prosecuted. You could be fined from $1,000 to $25,000, or you could be fined and imprisoned for a term of up to 12 months.
If you disagree with an assessment or a ruling, you may appeal it. You may also request that we cancel or waive penalties and interest if you were prevented from fulfilling your obligations due to extraordinary circumstances.
Topics
- Interest
 - Failure to deduct
 - Late remitting / Failure to remit
 - Failure to make a payment to a Canadian financial institution (Threshold 2 remitter)
 - Penalty for failure to file an information return by the due date
 - Penalty for failure to file information returns over the Internet
 - Failure to complete the TD1
 - Failure to obtain your employee's social insurance number (SIN)
 - Failure to file the Record of Employment (ROE)
 - Third-party civil penalties
 - Failure to pay amounts deemed to be held in trust
 - Failure to maintain or provide adequate records
 - Failure to honour a payment
 - Director's liability
 - Cancelling or waiving penalties and interest
 - How do you appeal a payroll assessment or CPP/EI ruling?
 - Penalties for non-residents
 - Information on deemed trusts
 
Report a problem or mistake on this page
- Date modified: