Canada Border Services Agency
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CBSA Assessment and Revenue Management (CARM)

Modernizing revenue management at the border

Commercial clients have been looking for a better way of doing business with the Agency. The CBSA's Assessment and Revenue Management (CARM) initiative will do just that, while creating significant benefits for both the Agency and the trade community.

The four components of CARM will allow the CBSA to gradually modernize its assessment and revenue management system, thereby bringing about much-needed improvements to how the Agency delivers services to its commercial clients.

About CARM

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What is CARM

An important part of the CBSA's mandate is to manage the importation of goods into Canada, which includes compiling trade data and assessing and collecting duties and taxes. CARM is a major government initiative that will modernize the Agency's revenue management programs and systems, as well as automate the many current manual and labour-intensive processes required to collect, assess, manage and report on these revenues.

For business clients, CARM will create a revenue management system that, in addition to efficiently processing payments and reporting on revenues, will keep pace with technology and current business practices

Among its key phases, and if you are a commercial client, CARM will introduce an electronic payment option that will allow you to carry out your financial transactions (revenue and assessment activities) and register and view your accounts through a secure Web site. It will also provide client-based accounting to improve the financial information flow between you and the CBSA.

All of these changes will make it easier for your business to work with the CBSA.

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Implementing CARM

CARM will be implemented in four components over a number of years.

Component One – Accounts Receivable Ledger (ARL) Project

Timeline: 2010–2013

The Agency began Phase One of the CARM initiative – the Accounts Receivable Ledger (ARL) – in 2010. This client-based accounting and revenue management system will eliminate inefficient manual processes. Business costs will be lowered for commercial clients through the use of electronic payment options and retrieval of your statements through a secure Web site.

Component Two – Client Identification, Registration and Enrollment

Timeline: 2011–2014

In this component, the CBSA will develop a series of processes that allows it to identify who a client is, what they do, and how they interact with the Agency. CARM will develop a new client account facility so that the CBSA can integrate commercial client registration and account information under one “umbrella”.

Component Three – Assessment, eServices and Reporting

Timeline: 2013–2016

This component will replace outdated legacy systems used in the acquisition of assessment information related to the collection of duties, taxes and other amounts owing. Clients will be able to transmit accounting data, including the return of status notifications, electronically through self-service options for account management. Communications between the Agency and commercial clients will be improved.

Component Four – Trade Modernization

Timeline: 2014–2020

The final component will provide new processes and tools to modernize the CBSA’s trade programs (tariff, origin and valuation) and change how we collect and report trade data. You will be able to register for CBSA programs, view your accounts and conduct transactions through a self-service CBSA portal.

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How CARM builds on other key CBSA initiatives

CARM will build on, and contribute to, key CBSA commercial initiatives, including eManifest. In particular, CARM will expand the use of a CBSA portal to provide self-service and online support services for all client account activities 24/7.

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How CARM will benefit you

  • As a commercial client, you will have an electronic payment option and be able to retrieve your statements through a secure Web site.
  • The CBSA will be able to offset refunds against existing receivables and accurately report on all revenue management activities.
  • Client-based accounting will improve the financial information flow between you and the CBSA.
  • The accuracy and reliability of trade data collected from individual and commercial transactions will improve.
  • Timely and accurate historical data related to trade management will be available.
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How you can get involved – external consultations

To ensure that commercial clients are able to provide feedback on the new system, the Border Commercial Consultative Committee (BCCC) Sub-Committee on CARM was launched in April 2011. This sub-committee will play a key role in the success of CARM by providing valuable feedback on all aspects of the project, including its design and implementation.

The sub-committee will also provide our external stakeholders with a means to discuss strategies, policies, and design issues that may affect revenue assessment and management.

Contact us

For more information on CARM, please contact us at:

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