Table 2C : Late-filing penalty assessed by age group "Age","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",1130840,42090,150080,6810,198990,780,70000,90 "20 to 24",2088990,21850,253260,30980,306090,4190,414000,100 "25 to 29",2328330,28270,234900,62150,325320,8830,1367000,150 "30 to 34",2369970,34650,229130,86750,350520,13080,2562000,200 "35 to 39",2369700,37570,236810,100910,375290,15430,3874000,250 "40 to 44",2223650,35330,227200,104310,366840,15560,3909000,250 "45 to 49",2169610,34640,217950,107770,360360,15160,3912000,260 "50 to 54",2237170,37450,211220,105160,353820,13900,3649000,260 "55 to 59",2525530,43910,207940,105940,357780,13080,3228000,250 "60 to 64",2380400,44000,154500,101450,299950,11920,2494000,210 "65 to 69",2065210,43750,109430,72200,225370,6930,1673000,240 "70 to 74",1727810,43450,78520,51540,173510,4030,1106000,270 "75 to 80",1194280,32850,58330,27810,118990,2180,706000,320 "80 and over",1724520,59880,97170,42640,199690,3380,1007000,300 "Canada",28535990,539690,2466430,1006400,4012520,128460,29971000,230