Successful Ltd. is a Canadian company with a December 31 year end. The federal income tax return

Question:

Successful Ltd. is a Canadian company with a December 31 year end. The federal income tax return for last year was filed with the CRA on September 30th of this year. The balance of tax owing, $10,000, was paid at the bank on September 30th as well.
Calculate the late-filing penalty for Successful Ltd. Income tax reference: ITA 162(1).