56(2)If an application referred to in paragraph (1)(
a) or (
b), a return referred to in paragraph (1)(
c) or a wind-up report referred to in paragraph (1)(
g) is made or filed after the applicable deadline provided under the Act or this Regulation, the fee payable shall be increased by twenty per cent and interest shall accrue and be payable at the rate of one per cent per month, compounded monthly, commencing on the first day of the second calendar month following the month in which the deadline occurs and continuing until the day on which the application, return or report is made or filed, as the case may be.