||Failure to file a tax return by required date.
||5% of unpaid tax, plus 1% of unpaid tax for each month in arrears (maximum 12 months).
||Second offence within three years of first offence.
||10% of unpaid tax, plus 2% of unpaid tax for each month in arrears (maximum 20 months).
||Failure to report income for second time within three years of first time.
||10% of unreported income.
||Evasion – gross negligence.
||Greater of $100 and 50% of the increased liability on the under-reported income.