The CRA's current penalty structure is:
3% if your payment is 1-3 days late.
5% if your payment is 4-5 days late.
7% if your payment is 6-7 days late.
10% if your payment is more than 7 days late or if your fail to pay at all.
20% for repeat failures and violations.
In general, if you notice a problem or have questions, it's best to contact the CRA directly
by connecting to an agent online or calling 1-800-959-5525.
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