Not sure if this pertains to you or not???

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Late-filing penalty

If you owe tax for 2011 and do not file your return for 2011 on time, we will charge you a late-filing penalty. The penalty is 5% of your 2011 balance owing, plus 1% of your balance owing for each full month that your return is late, to a maximum of 12 months.

If we charged a late-filing penalty on your return for 2008, 2009, or 2010 your late-filing penalty for 2011 may be 10% of your 2011 balance owing, plus 2% of your 2011 balance owing for each full month that your return is late, to a maximum of 20 months.

We may waive or cancel this penalty as well as any interest that may apply if you file your return late because of circumstances beyond your control. If this happens, complete Form RC4288, Request for Taxpayer Relief, and mail it to the intake centre responsible for your province or territory of residence.

Only requests relating to tax years ending in any of the 10 calendar years before the year in which you make the request will be considered. For example, a request made in 2012 must relate to the 2002 or a later tax year to be considered. For more information, see Information Circular IC07-1, Taxpayer Relief Provisions.