Canada Revenue Agency · Penalties
CRA late-filing penalty calculator.
Enter your balance owing and the dates to estimate the penalty. Interest is separate and is not included here.
The penalty is 5% of your balance owing plus 1% for each full month late (up to 12 months). If you were penalized in any of the 3 prior years and CRA sent a demand to file, it is 10% plus 2% per full month (up to 20 months).
Inputs
Result
Enter your balance and dates, then press Calculate penalty.
How the penalty is worked out
If you owe tax and file after the due date, CRA charges 5% of the balance owing plus 1% of the balance owing for each full month the return is late, up to 12 months. The most that can add up to is 17% of the balance. A month counts only once it is complete, so a return filed 10 days late carries the 5% and no monthly add-on.
The repeated late-filing penalty is 10% plus 2% per full month, up to 20 months, for a possible 50%. It applies if CRA penalized you for late filing in any of the 3 previous years and you received a demand to file. The penalty is a percentage of the balance owing, so it is zero when you owe nothing.
This calculator counts a full month as the same day-of-month after the due date; CRA does not publish its counting convention, so treat the month count as an estimate. Interest is separate, compounded daily from the day after the due date. See the interest calculator.
Source, retrieved October 2026: Canada.ca — Interest and penalties on late taxes (late-filing penalty).
Frequently asked questions
What is the CRA late-filing penalty?
5% of your balance owing plus 1% of your balance owing for each full month your return is late, up to 12 months.
What is the repeated late-filing penalty?
10% of your balance owing plus 2% for each full month late, up to 20 months. It applies if you were penalized in any of the 3 prior years and CRA sent you a demand to file.
Is there a penalty if I file late but owe nothing?
The penalty is a percentage of your balance owing, so it is zero when you owe nothing. Late filing can still delay benefits and credits that depend on your return.
Does the penalty include interest?
No. Interest is a separate charge, compounded daily from the day after the due date on unpaid amounts.
Estimate only
Estimate based on the percentages CRA publishes. CRA calculates the penalty on your assessed balance owing and may waive it in some circumstances. Your Notice of Assessment is the authority.