Government of Canada / Gouvernement du Canada
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Canada Pension Plan

Version of section 35 from 2017-03-03 to 2024-06-19:

Marginal note:Failure to file a return

  •  (1) Every person who fails to file a return of the person’s self-employed earnings for a year as and when required by section 30 is liable to a penalty of 5% of the part of the amount of the contributions required to be made by the person for the year in respect of the contributions that remained unpaid at the expiration of the time the return was required to be filed, except that, if that person is liable to a penalty under subsection 162(1) or (2) of the Income Tax Act in respect of the year, the Minister may reduce the penalty to which the person is liable under this section or may remit the penalty in whole or in part.

  • Marginal note:Idem

    (2) Every person who fails to file a return as required by subsection 30(3) is liable to a penalty of five dollars for each day of default, but not exceeding in all fifty dollars.

  • R.S., 1985, c. C-8, s. 35
  • 1991, c. 49, s. 212
  • 2016, c. 14, s. 16

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