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 Municipality of Patmos, which includes the offshore islands of Arkoi (pop. 44), Marathos (pop. 5), and several uninhabited islets, has a total population of 3,047 (2011 census) and a combined land area of 45.039 square kilometres (17.390 sq mi). It is part of the Kalymnos regional unit.ther settlements are Grikou and Kampos. The churches and communities on Patmos are of the Eastern Orthodox tradition. In 1999, the island's historic center Chora, along with the Monastery of Saint John the Theologian and the Cave of the Apocalypse, were declared World Heritage Sites by UNESCO.