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.
Pato. A term used in Mexico, Nicaragua, Panama, Peru, Puerto Rico, Venezuela and Cuba to insult gay men. As in other terms, to explain the origin of this use of the word alludes to gait duck or more eschatological animal issues.