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.
Tapas is a Sanskrit word that means to heat. It also connotes certain spiritual practices in Indian religions. In Jainism, it refers to asceticism (austerities, body mortification); in Buddhism to spiritual practices including meditation and self-discipline; and in the different traditions within Hinduism it refers to a spectrum of practices ranging from asceticism, inner cleansing to self-discipline.