One day late · C$10,000 unpaid
No complete month has passed, but the 1% base applies. The penalty-only estimate is C$100.00.
Free · private · penalty only
GST/HST late-filing penalty calculator.
Estimate the ordinary CRA penalty for filing a GST/HST return late when an amount remained unpaid at the filing deadline. Enter the official deadline, filing date, and unpaid amount; the calculator applies the 1% base plus 0.25% per complete month without pretending to calculate changing interest.
One bounded formula
How CRA describes the ordinary late-filing penalty.
CRA summarizes the calculation as A + (B × C). Section 280.1 of the Excise Tax Act ties A to amounts that had to be remitted or paid for the reporting period and remained unpaid at the filing deadline.
| Part | Current rule | What the calculator uses |
|---|---|---|
| A | 1% of the amount owing | 1% of the unpaid amount entered |
| B | 25% of A | 0.25% of the unpaid amount entered |
| C | Complete months overdue, maximum 12 | Date-to-date complete months, capped at 12 |
| Total | A + (B × C) | 1% + 0.25% × counted months |
Check the month count
Four examples before entering your return.
Three complete months late
On C$10,000 unpaid, 1% plus three additions of 0.25% produces C$175.00, an effective filing-penalty rate of 1.75%.
Fourteen complete months late
Only 12 months enter this formula. On C$10,000 unpaid, the maximum formula rate is 4%, or C$400.00, before separate interest or penalties.
Late return · C$0 owing or refund
CRA states that it will not charge this late-filing penalty when the return has C$0 owing or CRA owes a refund. The filing obligation still remains.
Use account facts
Estimate the penalty without blending in interest.
- 01
Copy the filing deadline from the CRA account or written extension, including any recognized next-business-day adjustment.
- 02
Enter the amount required to be remitted or paid for the reporting period that remained unpaid at that filing deadline; use 0 for a nil balance or refund.
- 03
Enter the actual filing date, or a planned filing date if the return is still outstanding.
- 04
Use the estimate as a reconciliation prompt, then confirm the assessed penalty and daily compounded interest in the CRA account.
Primary sources
Keep the penalty, statute, interest, and relief rules separate.
The formula is stable, but an account assessment can include changing prescribed interest rates, payment allocation, other penalties, extensions, or discretionary relief that this calculator cannot determine.
Canada Revenue AgencyGST/HST filing penalties and the A + (B × C) formulaOpen the current official rule Justice LawsExcise Tax Act, section 280.1Open the current official rule Canada Revenue AgencyArrears interest and account calculationOpen the current official rule Canada Revenue AgencyCancel or waive penalties and interestOpen the current official rule
Penalty questions
What this estimate includes—and what it leaves out.
What is the GST/HST late-filing penalty formula?
CRA states A + (B × C): A is 1% of the amount owing, B is 25% of A, and C is the number of complete months overdue up to 12. That is an effective rate from 1% to 4%.
Does one day late trigger a penalty?
When the return is late and has an unpaid amount within the rule, the 1% base can apply even before one complete month has passed. The monthly addition begins only after a complete month.
Is there a late-filing penalty when I owe nothing?
CRA says it will not charge this penalty when the return has C$0 owing or CRA owes a refund. You must still file, and separate electronic-filing, demand, accuracy, or other consequences may apply.
Does the calculator include CRA arrears interest?
No. CRA determines the prescribed rate every three months and compounds arrears interest daily. CRA directs registrants to the account’s Calculate future balance function for an interest-inclusive balance.
Are electronic-filing and demand-to-file penalties included?
No. CRA currently lists C$100 for the first failure to file electronically when required, C$250 for each later return, and C$250 for ignoring a demand to file. Those are separate from this formula and are not added automatically here.
Which deadline should I enter?
Use the final date recognized for the return in the CRA account or a written extension. If you still need to determine the ordinary deadline, use the linked filing-deadline calculator and then confirm it with CRA.
Can CRA waive the penalty or interest?
The Minister may cancel or waive penalties or interest in qualifying circumstances, but relief is discretionary. The calculator cannot predict eligibility, timing, or a decision.
Educational scope
Prepare a review questionA formula estimate is not a CRA assessment.
The tool does not determine the legal filing deadline, amount legally unpaid at that deadline, payment allocation, daily interest, instalment interest, electronic-filing requirements, demand-to-file status, inaccurate reporting, financial-institution rules, extensions, objections, collections, taxpayer relief, QST, or any account-specific adjustment. It does not file a return, make a payment, or contact CRA.
Public resource
Share the penalty-only calculator.
Send the bilingual public page to a registrant who needs to separate the late-filing formula from changing interest and other CRA charges.