GST34 - Appeal Penalty for Filing Late


(Newfoundland, Canada)

I have recently gotten a job with my company and I was supposed to file/pay the HST return (GST34).


Unfortunately, instead of paying September HST return on Oct 31, I paid October HST. Same thing during Nov 30, I paid for November HST instead of October HST (I thought current month's HST is due on the last day of the month).

I have just received a letter regarding a late payment on September HST during early Dec.

Should I write to the CRA now to explain the reason for late filling, or should I wait til I receive a letter for the penalty?

I am wondering if anyone has any advice on how should I write the appeal letter, should my company be slapped with a penalty?

Thank you.



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I'm not sure what there is to appeal. The amount was due and it wasn't paid. You were on a learning curve in your new job and your boss was not supervising your work. It's a lesson learned that won't be forgotten. I just hate those expensive lessons! We've all made them at one time or another.

Perhaps you might try asking CRA if your October amount could be applied to your September month to reduce the amount owing. Your November amount applied to your October amount ... and your late September payment applied to your November month.

As for appeals, I have no experience with that. I leave appeals to the certified tax consultants. It's their area of expertise.

Sorry I couldn't be more help. The Tax Guy (blog.taxresource.ca) answers questions. Perhaps he could provide some information on how to approach CRA.





P.S. I would like to remind you there is a difference between information and advice. The general information provided in this post or on my site should not be construed as advice. You should not act or rely on this information without engaging professional advice specific to your situation prior to using this site content for any reason whatsoever.

Comments for GST34 - Appeal Penalty for Filing Late

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Feb 16, 2012
 GST/HST Receipt
by: A Canadian Small Business Owner

I just wanted to ask if I am supposed to receive a receipt for the GST34 remittance of outstanding HST due to Canada Revenue.



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When you file your GST/HST return on Form GST34-2 (paper) or GST34-3 (electronically), CRA will send you a Notice of (Re)Assessment stating "the results".

If you paid your remittance at the time of filing, the payment or refund amount will show on the report. If not, a balance will show.

When you pay your remittance in a bank, they will give you a receipt for the transaction.

When you file and pay your remittance online, you have the opportunity to print the confirmation for the transaction.

Hope that answers your question.

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