"Income Range","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 ($)","Average penalty ($)" "$4,999 and under",2514700,250620,140350,38390,429360,2170,64000,30 "$5,000 - $9,999",1354510,58290,119370,23830,201490,6170,198000,30 "$10,000 - 14,999",1785870,74300,135890,28860,239050,6830,406000,60 "$15,000 - $19,999",2000740,62370,135200,34680,232250,14050,834000,60 "$20,000 - $24,999",2408930,74720,121470,40000,236200,21440,1730000,80 "$25,000 - $29,999",1690330,16240,99120,43750,159110,29700,2905000,100 "$30,000 - $34,999",1488880,6630,86110,45880,138620,32840,3845000,120 "$35,000 - $39,999",1468980,3680,78690,47430,129800,34420,4619000,130 "$40,000 - $44,999",1428020,2730,75170,46020,123920,33650,5046000,150 "$45,000 - $49,999",1410070,2060,72960,43480,118500,31880,5284000,170 "$50,000 - $54,999",1351400,1740,68310,40340,110390,29970,5390000,180 "$55,000 - $59,999",1159950,1280,60780,36170,98230,27850,5386000,190 "$60,000 - $69,999",1992770,2110,106410,62060,170580,48510,10636000,220 "$70,000 - $79,999",1611850,1480,87170,47770,136420,37870,9509000,250 "$80,000 - $89,999",1314030,1120,72430,36950,110500,29920,8733000,290 "$90,000 - $99,999",1056110,770,63450,28020,92240,22670,7623000,340 "$100,000 - $149,999",2543190,1850,153920,68030,223800,57410,27738000,480 "$150,000 - $249,999",1094810,930,56900,28520,86350,25320,25975000,1030 "$250,000 and over",492680,460,16810,10130,27390,9340,38484000,4120 "Canada",30167800,563360,1750510,750290,3064170,502020,164407000,330