- it is late, it is too late = il est tard, il est trop tard, c'est trop tard (NOT: c'est tard).
The above are all impersonal.
- I am, you are, he is... late = je suis, tu es, il est... en retard.
The above are real subjects.
Therefore, if you hear "il est tard", you will know for sure that no man is late, but it is time to go (to bed).
Funny you should mention that: I had another post where Duolingo wouldn't take "really" as a "faux-ami" of "very" because according to duolingo it implies the "truthness of something". I honestly don't know anymore, but I would really appreciate it if duolingo were to be more consistent.
according to : http://french.about.com/od/expressions/a/impersonal.htm there is no difference between using c'est or il est (except that c'est is less formal and more common in spoken french)
For detailed explanations, please take a look at this page: http://www.frenchtoday.com/blog/cest-versus-il-elle-est
I'm thinking that "actuellement" might be better rendered in English as "at this time" or "now," which are both less temporally specific. "At the/this moment" seems to imply that things could change "in the next moment." "At present" also implies that things may change "later." But that sense doesn't seem (to me) right for "actuellement." Isn't it different from "en ce moment"?