Start with the penalty terms that commonly affect Canadian personal tax filing.
Penalty terms explain what can happen when filing deadlines are missed or reporting obligations are not met.
Use this subsection when the issue is the consequence of missing a requirement, such as filing late or failing to deal with a known balance on time.
Penalty questions usually make more sense when paired with the page that explains the original obligation. Start with the penalty page, then move to the filing or payment term that triggered it.