GST/HST paper-return penalty: CA$100 first time and CA$250 after that

The submission method matters

CRA's GST/HST penalty page distinguishes failing to file electronically from filing a return late. Where electronic filing is required, it lists CA$100 for the first failure and CA$250 for each subsequent return not filed electronically. Paying on time does not by itself resolve a filing-method requirement.

Review the current reporting guidance for who must file electronically, including applicable exceptions or an approved exemption. Do not assume a zero balance makes the filing-method question irrelevant.

Confirm what the preparer actually submitted

• Identify the account and reporting period.
• Check the required filing method.
• Find the submission acknowledgement rather than only a printed draft.
• Follow up on rejected or incomplete submissions.
• Keep payment evidence separately from filing evidence.

If a notice concerns the wrong method, compare the facts with the preparer and the official guidance. A new duplicate filing is not a substitute for understanding what CRA has already received.

Separate three kinds of follow-up

A late-return charge, a filing-method penalty and interest on an unpaid balance address different issues. Read the actual notice and use the source for that obligation. A worked late-filing example cannot determine the total amount on every assessment.

Build the method check into the routine

Use the GST/HST task in Compliance Calendar to keep a preparation checklist, questions for the bookkeeper and the acknowledgement reference. The site does not file the return for you. Before recording completion, verify that the actual submission and payment steps have been handled through the appropriate services.