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",1070310,20490,98740,15080,134310,14500,857000,60 "20 to 24",2064430,13750,166070,49310,229130,45690,3751000,80 "25 to 29",2340680,16650,153420,68970,239040,61280,7472000,120 "30 to 34",2420630,21190,156180,82230,259600,70370,12214000,170 "35 to 39",2404660,22770,165970,88700,277430,74580,15803000,210 "40 to 44",2262410,22080,161210,87720,271020,73320,16614000,230 "45 to 49",2159070,20470,150630,85040,256140,70730,17165000,240 "50 to 54",2201760,21680,140070,80280,242030,66960,15409000,230 "55 to 59",2491570,25130,131880,75890,232900,63660,14748000,230 "60 to 64",2425140,24560,95520,64400,184490,55570,11947000,210 "65 to 69",2132940,23470,64210,37790,125470,31300,8586000,270 "70 to 74",1807330,22730,44440,23210,90380,19450,6235000,320 "75 to 80",1244310,17290,33100,11630,62020,9730,3291000,340 "80 and over",1780070,30220,55040,16270,101530,14080,7200000,510 "Canada",28805300,302490,1616470,786520,2705470,671220,141292000,210