AMPS Update: Statistics for AMPS Penalties ...
7 March 2003
AMPS Update: Statistics for AMPS Penalties between October 2002 and February 2003
The CCRA has released statistics for AMPS penalties assessed between October 7, the date AMPS began, and February 23, 2003. These statistics can be viewed at:
http://www.cscb.ca/listinfo/octfebcontraventions.pdf
It is interesting to note that the three most frequently occurring penalties, C007, C336, and C005 each carries a first-level penalty amount of $100.00. And, although there have been 5,752 penalties issued with a total amount of $2,976,374.00, we are not certain how much revenue has actually been collected, and how much is under appeal (we have asked CCRA this question and we are waiting for a response). We also have no breakdown of contraventions, by region, although it is our position that this information is essential to our monitoring efforts to flag problem areas and to ensure that penalties are being consistently applied.
It is also interesting to note that the CSCB has been promised that the backgrounder to C336, the second highest contravention issued, will be amended to reflect that fact penalties would be issued to the importer and not the broker where importers with GST direct payment arrangements failed to remit GST. As members are aware, this has still not been done.