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.
The Jerusalem of the Aegean. Worldwide known as a sacred island for it is the place where Saint John wrote the Book of Revelation, Patmos is an ideal destination for nature lovers thanks to its lace-like coastline, sheer cliffs and volcanic soil.