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",1093630,41530,120500,8390,170420,6040,436000,70 "20 to 24",2100580,40370,192350,43070,275800,28740,3129000,110 "25 to 29",2385080,34570,176560,69050,280180,47110,8572000,180 "30 to 34",2484450,36930,177260,85140,299330,58850,14107000,240 "35 to 39",2452970,37980,185080,92510,315580,64700,19091000,300 "40 to 44",2320350,35440,182930,94600,312980,66340,21932000,330 "45 to 49",2176060,33900,170600,91370,295870,64530,20903000,320 "50 to 54",2204240,36310,159140,87900,283340,61960,20493000,330 "55 to 59",2450790,43050,144980,82530,270550,58700,18561000,320 "60 to 64",2463530,43810,105970,75900,225690,58570,15778000,270 "65 to 69",2203250,42830,66520,49310,158660,38920,12046000,310 "70 to 74",1841240,40630,41000,31400,113030,25820,8627000,330 "75 to 80",1332000,33390,27580,18870,79840,16210,6120000,380 "80 and over",1822070,55220,43880,24700,123800,22350,9499000,430 "Canada",29330240,555960,1794350,854730,3205050,618850,179292000,290