hordruma/ontario_laws_and_regs huggingface dataset:
Interest Fines and Penalties
 8. (1) Interest shall be payable with respect to an amount that is not paid when it is due and it shall be determined at the same rate and in the same manner as interest owing on overdue tax under the Retail Sales Tax Act.  O. Reg. 224/00, s. 8 (1). (2) A penalty shall be payable with respect to an amount that is not paid when it is due equal to 5 per cent of the amount due or $6, whichever is greater.  O. Reg. 224/00, s. 8 (2).