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    <title>Fee for default relating to statement or certificate</title>
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    <description>Where research associations, universities, colleges, institutions, funds or specified companies fail to deliver prescribed statements or furnish prescribed certificates within the time prescribed for research or charitable deduction claims, they are liable to pay a fixed daily fee for each day of default. The fee cannot exceed the amount in respect of which the failure occurred and must be paid before delivering the statement or furnishing the certificate.</description>
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      <description>Where research associations, universities, colleges, institutions, funds or specified companies fail to deliver prescribed statements or furnish prescribed certificates within the time prescribed for research or charitable deduction claims, they are liable to pay a fixed daily fee for each day of default. The fee cannot exceed the amount in respect of which the failure occurred and must be paid before delivering the statement or furnishing the certificate.</description>
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