TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

CIVIL PENALTIES [1 record]

Record 1 1997-08-22

English

Subject field(s)
  • Taxation
CONT

Persons who should have filed a GST or GST/HST (goods and services tax/harmonized sales tax) return, but have never done so, can file voluntarily ... The Department will not prosecute these persons, or impose any civil penalties, as long as they disclose the information ...

Key term(s)
  • civil penalty

French

Domaine(s)
  • Fiscalité
DEF

Sanction pécuniaire qu'impose Revenu Canada aux personnes qui auraient dû produire une déclaration de TPS ou de TPS/TVH (taxe sur les produits et services/taxe de vente harmonisée), mais qui ne l'ont jamais fait ou aux personnes qui ont envoyé à Revenu Canada des déclarations incomplètes.

Key term(s)
  • amende administrative

Spanish

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