Interest and penalties. In my April 2003 FORUM column (Penalties and Interest), I discussed the interest and penalties exigible under the Income Tax Act for late-filing a tax return or late-payment of tax owing.
Patmos. Patmos is a small Greek island in the Aegean Sea. One of the northernmost islands of the Dodecanese complex, it has a population of 2,998 and an area of 34.05 kmÂ².
Designated as âHoly Islandâ by the Greek Parliament in 1981 as well as a World Heritage Site by UNESCO in 1999, Patmos had been used as a place of exile by the Romans on account of its steep morphology. Thatâs how St. John found safe refuge here in the 1st century A.D., exiled by the Emperor Domitian.