"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",1153080,41450,119670,5570,166690,4150,338000,80 "20 to 24",2202880,40110,185790,33150,259050,18580,2380000,130 "25 to 29",2496610,37120,169940,56990,264050,34250,6574000,190 "30 to 34",2622140,41320,173190,73760,288280,46300,11876000,260 "35 to 39",2532990,41820,177680,80150,299650,51180,16688000,330 "40 to 44",2407670,39560,177490,84570,301630,54930,21209000,390 "45 to 49",2216470,35700,165030,81330,282050,53170,19539000,370 "50 to 54",2212110,37330,153900,77190,268420,50510,19003000,380 "55 to 59",2380830,42290,136470,70360,249130,46290,16457000,360 "60 to 64",2495710,44780,105990,67720,218490,48620,14450000,300 "65 to 69",2270050,41890,66490,46730,155110,34330,11131000,320 "70 to 74",1868760,36720,41360,29670,107740,23160,7796000,340 "75 to 80",1425280,31800,29490,19310,80600,15760,5358000,340 "80 and over",1883120,51450,48030,23800,123280,20790,11608000,560 "Canada",30167700,563350,1750510,750290,3064150,502020,164406000,330