Marginal note:Failure to file a return
35 (1) Every person who fails to file a return of that person’s self-employed earnings for a year as and when required by section 30 is liable to a penalty of five per cent of such part of the amount of the contribution required to be made by that person for the year in respect thereof as remained unpaid at the expiration of the time the return was required to be filed, except that, where 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 that 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
- Date modified: