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.
pat1. 1  to strike lightly or gently with something flat, as with a paddle or the palm of the hand, usually in order to flatten, smooth, or shape: to pat dough into flat pastry forms. 2  to stroke or tap gently with the palm or fingers as an expression of affection, approbation, etc. 3  to strike (the floor, ground, etc.) with light footsteps.