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Business tax penalties and service charges

Business tax late payment penalties

Current taxes: taxes levied in the current calendar year

Tax arrears: outstanding unpaid taxes and penalties from prior years

In accordance with the Business Tax Bylaw, the penalties for late payment are:

  • On April 1, a penalty of 7% of the unpaid current taxes will be added to the balance.
  • On July 1, an additional penalty of 7% of the unpaid current taxes will be added to the balance.
  • Starting January 1, a penalty of 1% of any unpaid taxes from previous years (tax arrears) is added on the first day of each month.

Business tax service charges

  • If your bank does not honour your cheque or Business Tax Instalment Payment Plan (BTIPP) instalment, a service charge of $25 will be added to your account.
  • If you are paying for more than one business tax account with a single cheque or BTIPP instalment and your payment is not honoured by your bank, an additional service charge of $7.50 will be added to each business tax account affected by the non-payment.
  • Service charges are subject to change.

Penalties are added to your tax account if a returned cheque results in taxes not being paid by the due date. ​


More business tax information

Business tax home page

Business tax payment

Business tax paymentBusiness Tax Instalment Payment Plan (BTIPP)Business tax penalties and service chargesBusiness tax collection

Business tax bills and rates

For tax bill copies, contact Business TaxFor location specific info, contact Business TaxBusiness tax bill and tax rate calculationBusiness tax rates: current and historicalBusiness revitalization zone (BRZ) tax ratesBusiness tax supplementary bills

General business tax information

Business changesBusiness tax and business assessment complaintsBusiness tax brochureBusiness tax consolidation

Contact Business Tax

Contact Business Tax​​