Canada Border Services Agency (CBSA) has provided an update on ARL payment status and the readiness of Canadian financial institutions to accept payments. Payment is available through the following institutions:

Online Banking EDI Payment
National Bank National Bank
Scotiabank Scotiabank
TD Canada Trust TD Canada Trust
Royal Bank


No status update is available from other banks at this time.

Background on the Accounts Receivable Ledger (ARL)

In early 2016, CBSA began implementation of the first phase of its multi-year CBSA Assessment and Revenue Management (CARM) project. CARM is an initiative focused on simplifying and streamlining the methods in which the CBSA assesses, collects, manages, and reports import revenue and trade information. Allowing importers and customs brokers to effectively meet compliance requirements, once fully implemented, CARM will provide for improvements in Electronic Data Interchange with CBSA and consistency within importing processes.

The first phase of the project, the Accounts Receivable Ledger (ARL) came into effect on January 25, 2016, and is the official system of records for commercial accounting and payment. Under the ARL there are several important changes to payment processes:

  • K84s have been replaced by Daily Notices (DN) and Statements of Account (SOA) that include multiple transaction types in one statement. These statements detail payments made, interest owing, and refunds issued, enable account-level management and reconciliation, and assist in managing payment due dates.
  • Importers and brokers can now receive statements electronically via Electronic Data Interchange with CBSA. DNs are produced daily and SOAs are produced on the 25th day of the month. Payments are due on the last day of the month, unless otherwise specified.
  • If an importer does not have access to EDI they may receive their statements through a broker’s/third party service provider’s EDI connection.
  • Importers with a BN15 can make payments via online banking, while brokers can make electronic ARL payment via EDI.

If you are a commercial importer and have any questions regarding the CARM or ARL programs, please contact us.