Data gathering: Penalties: Other penalty issues: Enforcement of penalties
Penalties for failing to comply with a data-holder notice must be paid within 30 days. The 30-day period begins
- on the date when the data-holder is notified of the penalty, or
- if the data-holder appealed against the decision, then on the date when that the appeal is finally determined or withdrawn.
A penalty assessment may be enforced as if it were an assessment of income tax.
The data-holder does not have to pay the penalty before making an appeal.