Late GST/HST filing: Due diligence defence

The Canada Revenue Agency (CRA) has updated GST/HST Policy Statement P-237,which outlines its position regarding accepting a due diligence defence against a penalty imposed for failure to remit GST/HST, or for failure to file a GST/HST return. In cases where it determines that a person has exercised due diligence, the CRA will either cancel or return such penalties. Examples of measures that satisfy "due diligence" are provided by the CRA.


Statement P-237 (click here)