Table 2C: Late-filing Penalty Assessed by Age Group,,,,,,,, Age Group,All Returns (#),Late Returns with Nil Balance (#),Late Returns with Refunds (#),Late Returns with Balance Owing (#),All Late Returns (#),Late Returns with Penalty (#),Total Penalty ($),Average Penalty ($) Under 20,1060700,24740,115060,3930,143730,3250,222000,70 20 to 24,2027020,20870,187280,20230,228380,13600,1162000,90 25 to 29,2272690,25130,160690,39390,225200,25720,3751000,150 30 to 34,2310630,29460,154160,54520,238140,35820,7257000,200 35 to 39,2320610,31700,161200,63380,256280,42020,10730000,260 40 to 44,2187380,28920,157010,65290,251220,43440,11696000,270 45 to 49,2185310,28120,154680,65890,248680,44560,12339000,280 50 to 54,2312380,29550,147540,62090,239180,42200,10932000,260 55 to 59,2529580,31160,132530,56520,220210,39430,10130000,260 60 to 64,2351760,28400,90380,48880,167670,37140,8257000,220 65 to 69,2017180,24240,58500,31140,113880,23040,6145000,270 70 to 74,1661170,22700,39710,19450,81860,14810,4594000,310 75 to 79,1147790,16680,30050,9840,56570,7630,2758000,360 80 and over,1699790,29820,49850,15180,94840,12720,5299000,420 Canada,28083990,371480,1638640,555720,2565840,385390,95272000,250