What are the consequences of a failure to file a tax return within the statutory deadline?
Canada (Federal), Canada
The following excerpt is from Hokhold v. The Queen, 2012 TCC 154 (CanLII):
Turning, then, to the 2006 penalties, subsection 162(1), imposes liability for penalties where the taxpayer fails to file his return within the statutory deadline. However, the taxpayer may avoid such penalties if he is able to show due diligence in his efforts to pay on time. (Rupprecht v. R., 2007 TCC 191 (CanLII); affirmed 2009 FCA 314 (CanLII).)
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