CRA will not impose a late-filing penalty when an amended GST return is filed

Where a tax return was filed before the filing deadline and the registrant then requests an amendment to the return or files an amended return, CRA will not impose a late filing penalty given that “[a]ny requested adjustments/changes are requests for a re-assessment”.

Neal Armstrong. Summary of 2024 TEI Canadian Commodity Tax Committee Liaison Questions for CRA and Responses, Q.10 under ETA s. 280.1.