If you pay your payroll tax after the due date (sometimes called the delinquent date), you'll owe a penalty and interest.
Important: In most cases, you should not add the penalty or interest to the tax payment. Instead, you should pay it separately. This:
- Helps the agency reconcile your tax payments correctly.
- Helps you get the most recent penalty and interest amount from the tax agency. (For this reason, we do not calculate the penalty or interest.)
How to make your payments
- Pay the tax amount we show you as usual.
- Contact the tax agency for assistance in calculating the penalty and interest.
- For federal tax information, go to the Interest and penalties page of the Canada Revenue Agency's (CRA) website. For provincial tax information, check with your provincial agency.
- Pay the penalty and interest.
- For federal taxes, pay the penalty and interest through the CRA.
- For provincial taxes, it's different for each province. You'll find out from the tax agency when you contact them in step 2.