Late, Past-Due Personal Tax Returns

Do you have overdue or late personal tax returns thatIf you owe money to the Canada Revenue Agency,
still need to be filed with the CRA?procrastination won't help to reduce the amount you
Don't wait any longer, and contact your local Canadianowe.  In fact, interest will accrue at an annual rate of
accountant, as there are many advantages to5% and penalties can amount to 17% or more.
catching up with the taxman.Therefore, if you owe money, please make sure that
This article addresses the top 5 reasons to file youryou file your past due tax returns to minimize any
past-due or late tax returns:interest or penalties.
1.  Tax refunds by filing personal tax return4.  Applying for a mortgage or loan - late tax returns
In many cases, you may be eligible for a tax refund,hurt
which you can only receive by filing your tax return. When applying for a mortgage or loan, the bank will
A tax refund may result because of RRSPwant to see your latest Notice of Assessment to
contributions made, child care expenses incurred, largeverify your income.  If you don't have that available,
amounts of taxes withheld from your paycheque, andbecause of overdue tax returns, you may be out of
many other reasons.luck for your next home purchase or loan.
In the 2009 year, many families are receiving a5.  Demand notice from the CRA for late, past due
one-time payment for the Ontario Transition Sales Taxtax returns
Credit, which is an Ontario tax give-away toThe CRA will send a demand notice to file your
compensate tax payers for the increase in salesreturns, followed by an "Arbitrary Assessment", if the
taxes to 13% as of July 1, 2010 (HST).returns aren't filed.  An arbitrary assessment means
So make sure you file your late, past due tax returnsthat the CRA will assess your return based on the
to collect your tax refund cheque.information they have received, and will not provide for
2.  Canada Child Care Benefit and Universal Childany deductions that you may be entitled to.  In other
Care Benefitwords, an arbitrary assessment is the
The Universal Child Care Benefit ($100 per month perworst-case-scenario and results in an overstated tax
child) and the Canada Child Tax Benefit are only paidbalance.
to those individuals have filed their tax returns. Additionally, the Canada Revenue Agency has the
Therefore, if you have children and haven't receivedpower to garnish your wages for overdue tax
any UCCB or CCTB payments thus far, make surebalances, seize your bank accounts and even seize
you file your overdue tax returns.  Likewise, CCTByour property.
payments may stop being paid to you if you haveTo make sure you don't end up in a situation where
past due tax returns.the CRA is confiscating your property, it's advisable to
3.  Minimize interest and penalties by filing late taxfile your late, past due tax returns and seek the advice
returnof an accountant.