What is the late-filing penalty for its all too taxing, Accounting Basics

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What is the late-filing penalty for its all too taxing

Problem

It's All Too Taxing is a CCPC with a December 31 year-end. The company's December 31, 2021 tax year-end T2 was filed with the CRA on September 30, 2022. On September 30, 2022, the Company paid its balance of tax owing to the CRA. Taxable capital is under $10 million in the current and prior year. What is the late-filing penalty for It's All Too Taxing (if any)?

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Accounting Basics: What is the late-filing penalty for its all too taxing

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