The only fair solution was to impose a fixed and automatic penalty for each offence. (ontariocourts.ca)
Late submission Automatic Penalties April 2013 saw the introduction of Real Time Information (RTI) which, for the first time since PAYE was introduced in 1944, placed the obligation on employers to submit details of payments being made to their employees «on or before» the date that payments were made to employees. (educationbusinessuk.net)
«The imposition of such automatic penalties could have the consequences of making the courts less receptive to arguments that the GAAR applies, because in marginal cases they may consider the imposition of such penalties to be unfair. (politics.co.uk)