Development and maintenance expenditures for the CBSA Assessment and Revenue Management (CARM) system: April 1, 2010, to December 31, 2023
The Canada Border Services Agency Assessment and Revenue Management (CARM) is a multi-phase project to modernize the collection of duties and taxes for commercial goods imported into Canada. CARM will be used to assess $40 billion a year in duties and taxes.
On this page
- Development allocation and expenditure summary
- Maintenance allocation and expenditure summary
- Contracts for CARM development and maintenance
- Additional tables
- Tabel 3: CARM-specific development contracts by vendor, year, contract number and amount
- Table 4: CARM-specific maintenance contracts by vendor, year, contract number and amount
- Table 5: CARM-specific development and maintenance amounts, by vendors, with both types
- Table 6: Non-CARM specific development and maintenance contracts, by vendor and amount
- Definitions
Development allocation and expenditure summary
Project start date:
Initial CARM budget allocation: $371.5 million over 10 years
Total expenditure authorities for the CARM project development (updated in fall 2022): $526.8 million from project inception () to project completion (fall 2024).
Table 1: Development expenditure breakdown as of December 31, 2023
Development item | Expenditures ($ millions) |
---|---|
Salary and employee benefits | 104.6 |
Standard transfers to Shared Services Canada and Public Services and Procurement Canada | 17.6 |
Harmonized Sales Tax (HST) | 36.4 |
Non-salary/Capital expendituresFootnote 1 | 279.8 |
Total | 438.4 |
Table note
|
Maintenance allocation and expenditure summary
Five releases of CARM were implemented between , and . The CBSA was authorized to spend a total of $179.5 million on maintenance expenditures from , to .
Table 2: Maintenance expenditure breakdown as of December 31, 2023
Maintenance item | Expenditures ($ millions) |
---|---|
Salary and employee benefits | 38.9 |
Standard transfers to Shared Services Canada and Public Services and Procurement Canada | 3.6 |
Harmonized Sales Tax (HST) | 7 |
Non-salary/Capital expendituresFootnote 1Footnote 2 | 68.8 |
Total | 118.4 |
Table notes
|
Refer to Table 4, Table 5 and Table 6 for complete details.
Note on allocation and expenditure summaries
The total spending authority for CARM is $706.3 million for development and maintenance ($526.8 million and $179.5 million, respectively), of which $556.8 million ($438.4 million and $118.4 million, respectively) had been spent by .
Contracts for CARM development and maintenance
It is important to note that maintenance and development costs are reported and managed separately. The total spending authority for the maintenance of the CARM releases that have already gone live is $179.5 million, of which the CBSA had spent $118.4 million by .
Between , and , the CBSA used contractual arrangements for the development and maintenance of CARM. These arrangements are organized into 2 categories for ease of reference.
CARM-specific contracts
The following figures relate to CARM-specific contracts for development or maintenance entered into by the CBSA or PSPC, on its behalf:
- Total contracts: 117
- Total vendors: 39
- Total expenditures: $274.5 million
- Deloitte accounts for 82% ($226.3 million) of these expenditures
Refer to Table 3, Table 4 and Table 5 for complete details.
‘Task authorizations’ issued against ‘general services’ contracts (non-CARM specific)
In addition to CARM specific contracts, “task authorizations” against “general services” contracts were used when a resource with specialized skills is needed for a specific and limited period of time. Between , and , these are the figures related to such contracts:
- Total vendors: 71
- Total expenditures: $31.4 million
Refer to Table 6, for complete details.
Additional tables
All vendor expenditures itemized exclude the HST. The contract amounts listed on Open Government include HST.
Table 3: CARM-specific development contracts by vendor, year, contract number and amount (, to )
Vendor | Year | Contract numberFootnote 1 | Expenditures ($) |
---|---|---|---|
1092009 Ontario Inc. | 2012-2013 | 2013001038 | 103,413 |
6280803 Canada Inc. | 2013-2014 | 2014000445 | 5,378 |
Aerotek ULC | 2010-2011 | 2011004468 | 579,492 |
Aerotek ULC | 2012-2013 | 5500000765 | 395,169 |
Aerotek ULC | 2012-2013 | 2013002575 | 710,605 |
Aerotek ULC | 2012-2013 | 2013000432 | 656,307 |
Aerotek ULC | 2012-2013 | 2013002657 | 590,869 |
Alivaktuk Consulting Inc. | 2015-2016 | 5500000880 | 1,471,831 |
Altis Human Resource (Ottawa) Inc. | 2015-2016 | 2016001149 | 13,025 |
BP&M Government IM&IT Consulting | 2013-2014 | 2014003313 | 545,454 |
BP&M Government IM&IT Consulting | 2014-2015 | 2015000490 | 31,086 |
Cofomo Ottawa Inc. | 2021-2022 | 2022000242 | 34,825 |
Cofomo Ottawa Inc. | 2021-2022 | 2021002925 | 35,242 |
Coradix Technology Consulting Ltd | 2012-2013 | 2013000342 | 332,740 |
Deloitte | 2012-2013 | 2013001326 | 22,120 |
Deloitte | 2013-2014 | 2013003494 | 1,700,000 |
Deloitte | 2014-2015 | 4706048584 | 8,069,300 |
Emerion Inc. | 2010-2011 | 2011001384 | 863,498 |
Emerion Inc. | 2010-2011 | 2011002029 | 1,533,413 |
Emerion Inc. | 2011-2012 | 2011001386 | 448,190 |
Emerion Inc. | 2011-2012 | 2012000154 | 315,630 |
Emerion Inc. | 2011-2012 | 2012001398 | 69,913 |
Emerion Inc. | 2011-2012 | 2012002946 | 716,330 |
Emerion Inc. | 2012-2013 | 5500000784 | 1,405,204 |
Emerion Inc. | 2012-2013 | 2012006993 | 283,937 |
Emerion Inc. | 2012-2013 | 2013000039 | 353,100 |
Emerion Inc. | 2012-2013 | 2013001251 | 1,110,666 |
Emerion Inc. | 2012-2013 | 2013001975 | 340,920 |
Emerion Inc. | 2012-2013 | 2013003352 | 1,618,029 |
Emerion Inc. | 2012-2013 | 2013003389 | 981,868 |
Emerion Inc. | 2013-2014 | 2013004749 | 1,399,314 |
Emerion Inc. | 2013-2014 | 2014000291 | 130,375 |
Emerion Inc. | 2013-2014 | 2014000483 | 500,621 |
Emerion Inc. | 2013-2014 | 2014000863 | 916,821 |
Emerion Inc. | 2013-2014 | 2014000898 | 372,946 |
Emerion Inc. | 2013-2014 | 2014000903 | 5,994 |
Emerion Inc. | 2013-2014 | 2014002951 | 18,234 |
Emerion Inc. | 2014-2015 | 2015000654 | 352,970 |
Emerion Inc. | 2016-2017 | 5500000916 | 2,545,437 |
Emerion Inc. | 2016-2017 | 2017001341 | 715,660 |
Empowered Networks Inc. | 2013-2014 | 2014000212 | 231,613 |
Ernst & Young LLP | 2015-2016 | 2015002688 | 208,250 |
Excel Human Resources Inc. | 2011-2012 | 2012002397 | 632,430 |
Excel Human Resources Inc. | 2012-2013 | 5500000761 | 316,810 |
Gartner Canada Co. | 2018-2019 | 2019001228 | 337,770 |
Gartner Canada Co. | 2018-2019 | 4741991565 | 335,903 |
Gartner Canada Co. | 2018-2019 | 4741995033 | 192,630 |
Gartner Canada Co. | 2018-2019 | 4741995242 | 278,168 |
Gartner Canada Co. | 2019-2020 | 2020000781 | 278,624 |
Gartner Canada Co. | 2019-2020 | 2020002944 | 330,412 |
Gartner Canada Co. | 2020-2021 | 2021000790 | 357,836 |
Gartner Canada Co. | 2021-2022 | 2022007443 | 151,810 |
Gartner Canada Co. | 2021-2022 | 4741927352 | 357,372 |
Gartner Canada Co. | 2021-2022 | 4741927365 | 257,721 |
Gartner Canada Co. | 2021-2022 | 4741927436 | 277,800 |
GSI International Consulting Group | 2013-2014 | 2013002584 | 158,456 |
Ibiska Telecom Inc. | 2012-2013 | 2013002853 | 267,832 |
Interis Consulting Inc. | 2013-2014 | 2013004438 | 32,019 |
Interis Consulting Inc. | 2014-2015 | 5500000839 | 907,125 |
Interis Consulting Inc. | 2014-2015 | 2014003378 | 69,542 |
Interis Consulting Inc. | 2016-2017 | 2017000096 | 44,930 |
Lumina IT Inc. | 2012-2013 | 2013004093 | 48,672 |
Lumina IT Inc. | 2015-2016 | 5500000881 | 317,653 |
Lumina IT Inc. | 2015-2016 | 2016000285 | 951,752 |
Maplesoft Consulting Inc. | 2013-2014 | 2013004253 | 74,690 |
Maplesoft Consulting Inc. | 2013-2014 | 2014002122 | 84,370 |
Maplesoft Consulting Inc. | 2014-2015 | 2015000539 | 54,660 |
McKinsey & Company | 2016-2017 | 2017000230 | 1,769,910 |
McKinsey & Company | 2018-2019 | 4741987760 | 977,700 |
MDOS Consulting Inc. | 2014-2015 | 2015002237 | 19,011 |
MDOS Consulting Inc. | 2016-2017 | 2017000080 | 64,386 |
MDOS Consulting Inc. | 2021-2022 | 2022005288 | 34,850 |
MGIS Inc. | 2013-2014 | 2014001463 | 160,235 |
NavPoint Consulting Group Inc. | 2013-2014 | 2014002590 | 1,900,012 |
NavPoint Consulting Group Inc. | 2014-2015 | 5500000852 | 2,591,166 |
Nisha Technologies Inc. | 2012-2013 | 2013000668 | 365,135 |
Nisha Technologies Inc. | 2014-2015 | 2015000584 | 21,552 |
Osipenko Business Solutions Inc. | 2021-2022 | 2022002896 | 33,721 |
PrecisionERP Inc. | 2014-2015 | 5500000939 | 47,629 |
PricewaterhouseCoopers LLP | 2013-2014 | 5500000783 | 472,503 |
r3d Conseil Inc. | 2015-2016 | 2016000532 | 3,800 |
RFP Solutions | 2012-2013 | 5500000736 | 26,256 |
S.I. Systems Partnership | 2012-2013 | 2013004064 | 8,369 |
S.I. Systems Partnership | 2022-2023 | 2023038826 | 20,583 |
SAP Canada Inc. | 2012-2013 | 4706030957 | 2,077,678 note 2 |
SAP Canada Inc. | 2013-2014 | 4706048478 | 2,077,678 note 2 |
SAP Canada Inc. | 2013-2014 | 4706046480 | 2,077,678 note 2 |
SAP Canada Inc. | 2016-2017 | 2B15030145 | 2,077,678 note 2 |
SOMOS Consulting Group Ltd. | 2013-2014 | 2014003148 | 59,554 |
Southside Solutions Group Inc. | 2016-2017 | 2017001272 | 9,380 |
Systematix IT Solutions Inc | 2012-2013 | 2013004505 | 350,275 |
Teksystems Canada Inc. | 2012-2013 | 2013001391 | 1,230,300 |
Teksystems Canada Inc. | 2012-2013 | 2013002682 | 109,053 |
Teksystems Canada Inc. | 2012-2013 | 2013004211 | 356,846 |
Teksystems Canada Inc. | 2012-2013 | 2013004446 | 475,377 |
Teksystems Canada Inc. | 2013-2014 | 2014001458 | 115,160 |
TPG Technology Consulting Ltd. | 2010-2011 | 2009003270 | 11,250 |
TPG Technology Consulting Ltd. | 2010-2011 | 2011003673 | 270,165 |
Veritaaq Technology House Inc. | 2010-2011 | 2009003867 | 24,211 |
Veritaaq Technology House Inc. | 2010-2011 | 2011006059 | 183,286 |
Veritaaq Technology House Inc. | 2011-2012 | 2012004337 | 1,159,345 |
Veritaaq Technology House Inc. | 2012-2013 | 5500000766 | 372,088 |
Veritaaq Technology House Inc. | 2012-2013 | 2013001396 | 212,096 |
Veritaaq Technology House Inc. | 2012-2013 | 2013001410 | 24,525 |
Veritaaq Technology House Inc. | 2012-2013 | 4706022475 | 16,463 |
Veritaaq Technology House Inc. | 2013-2014 | 2011004904 | 17,500 |
Veritaaq Technology House Inc. | 2013-2014 | 2014001506 | 6,363 |
Total | - | - | 55,450,509 Footnote 3 |
Table notes
|
Table 4: CARM-specific maintenance contracts by vendor, year, contract number and amount (, to )
Vendor | Year | Contract number note 1 | Expenditures ($) |
---|---|---|---|
Altis Human Resource (Ottawa) Inc. | 2022-2023 | 2023039496 | 15,263 |
Excel Human Resources Inc. | 2022-2023 | 2023042827 | 34,408 |
The Right Door Consulting | 2011-2012 | 2016002716 | 193,266 |
Zylog Systems (Ottawa) Ltd | 2011-2012 | 5500000834 | 5,305 |
Total | - | - | 248,242note 2 |
Table notes
|
Table 5: CARM-specific development and maintenance amounts, by vendors, with both types (, to )
Vendor | Year | Contract number note 1 | Total development ($) | Total maintenance ($) | Total expenditures ($) |
---|---|---|---|---|---|
Altis Human Resource (Ottawa) Inc. | 2021-2022 | 2021002660 | 208,257 | 85,331 | 293,588 |
Deloitte | 2016-2017 | 5500000897 | 1,768,601 | 249,600 | 2,018,201 |
Deloitte | 2017-2018 | 4706465038 | 170,456,736 | 43,928,101 | 214,384,837 |
Emerion Inc. | 2014-2015 | 2015000600 | 1,228,843 | 18,800 | 1,247,643 |
Excel Human Resources Inc. | 2021-2022 | 5500001081 | 280,408 | 127,961 | 408,369 |
Teksystems Canada Inc. | 2013-2014 | 2014001077 | 380,456 | 41,868 | 422,324 |
Total | - | - | 174,323,301 | 44,451,661 | 218,774,962note 2 |
Table notes
|
Table 6: Non-CARM specific development and maintenance contracts, by vendor and amount (, to )
Vendor | Development expenditures ($) | Maintenance expenditures ($) | Total expenditures ($) |
---|---|---|---|
3471845 Canada Inc. | 182,142 | - | 182,142 |
Adga Group Consultants Inc. | 496,952 | - | 496,952 |
Adirondack Information Management | 111,500 | 264,200 | 375,700 |
Adminserv Canada Limited | - | 108,165 | 108,165 |
Advanced Chippewa Technologies Inc. | 320,487 | - | 320,487 |
Aerotek ULC | - | 25,379 | 25,379 |
Altis Human Resource (Ottawa) Inc. | 167,311 | 30,739 | 198,050 |
Amazon Web Services Canada Inc. | 122,000 | - | 122,000 |
Artemp Personnel Services Inc. | - | 26,569 | 26,569 |
Barbara Personnel Inc. | - | 9,503 | 9,503 |
BDO Canada LLP | 157,033 | - | 157,033 |
Bragelo Group Inc. | 1,578 | - | 1,578 |
Brican Personnel Inc | - | 7,678 | 7,678 |
BurntEdge Inc. | 21,600 | - | 21,600 |
Cache Computer Consulting Corp. | 82,415 | - | 82,415 |
Calian Ltd | 393,616 | 236,443 | 630,059 |
Calian Ltd./DWP Solutions Inc. | 417,382 | - | 417,382 |
CBCI Telecom Inc | 6,945 | - | 6,945 |
CGI Information Systems | 5,319 | - | 5,319 |
Cistel Technology Inc. | 40,434 | - | 40,434 |
Cofomo Ottawa Inc. | 95,000 | - | 95,000 |
Coradix Technology Consulting Ltd | 98,987 | - | 98,987 |
CSI Consulting Inc | 15,783 | - | 15,783 |
D4iS Solutions Inc. | 731,746 | - | 731,746 |
Dalian Enterprises Inc. | - | 485,049 | 485,049 |
Dare Human Resources Corporation | 162,847 | - | 162,847 |
Deloitte | 137,902 | - | 137,902 |
Donna Cona Inc. | 2,243,917 | 301,940 | 2,545,857 |
DWP Solutions Inc. | 697 | - | 697 |
Dynamic Personnel Consultants | - | 107,849 | 107,849 |
Emerion Inc. | 3,871,278 | 273,912 | 4,145,190 |
Forrester Research Ltd | 369,175 | - | 369,175 |
Forrester Switzerland GmbH | - | 212,768 | 212,768 |
Gartner Canada Co. | 1,967,801 | - | 1,967,801 |
Glover Customs Brokers Inc. | 21 | - | 21 |
Ibiska Telecom Inc. | 431,509 | 539,599 | 971,108 |
IBM Canada Ltd | 130,704 | - | 130,704 |
Interis Consulting Inc. | 169,553 | - | 169,553 |
Leo-Pisces Services Group Inc. | 5,010 | - | 5,010 |
Makwa Resourcing Inc. | 35,868 | 1,167,071 | 1,202,939 |
Maplesoft Consulting Inc. | 332,897 | - | 332,897 |
MaxSys | 37,312 | 28,804 | 66,116 |
MDOS Consulting Inc. | 1,364,752 | - | 1,364,752 |
Meta-Business Advantage Ltd | 64,999 | - | 64,999 |
MGIS Inc. BDMK Consultants Inc. | - | 80,443 | 80,443 |
Modis Canada Inc. | 242,033 | 309,513 | 551,546 |
NavPoint Consulting Group Inc. | 24,780 | - | 24,780 |
Nisha Technologies Inc. | 217,631 | - | 217,631 |
Nortak Software Ltd | 220,136 | - | 220,136 |
Oracle Corporation Canada Inc. | 105,167 | - | 105,167 |
PrecisionIT Inc. | 440,800 | 11,250 | 452,050 |
Professional Computer Consultants Group | 613,471 | 17,000 | 630,471 |
Programmer's Paradise | 9,000 | - | 9,000 |
QMR Staffing Solutions Inc. | 60,114 | - | 60,114 |
Quantum Management Services Ltd | - | 28,852 | 28,852 |
Randstad Interim Inc. | 10,581 | - | 10,581 |
S.I. Systems Partnership | 1,749,863 | 55,582 | 1,805,445 |
Sapphire Technologies Canada Ltd | 96,000 | - | 96,000 |
Semantic Consulting Inc. | 55,474 | - | 55,474 |
Sinapse Interventions Strategiques | 607,898 | - | 607,898 |
Sphyrna Security Inc. | 20,800 | - | 20,800 |
Strategic Relationships Solutions | 63,880 | - | 63,880 |
Systematix IT Solutions Inc | 119,053 | 116,877 | 235,930 |
Systemscope Inc. | - | 495,876 | 495,876 |
Taligent Consulting Inc. | 237,120 | - | 237,120 |
Teksystems Canada Inc. | 1,021,978 | 273,442 | 1,295,420 |
The Halifax Group | 55,025 | - | 55,025 |
TPG Technology Consulting Ltd. | 560,581 | 432,977 | 993,558 |
TRM Technologies Inc. | 211,122 | - | 211,122 |
Utilica Inc. | 21,615 | - | 21,615 |
Veritaaq Technology House Inc. | 3,330,015 | 823,625 | 4,153,640 |
Totals ($) | 24,888,609 | 6,471,103 | 31,359,711 |
Definitions
- Vendor
- The supplier of services as per the contract.
- Year
- Fiscal year in which the contract was awarded.
- Contract number
- The unique series of numbers associated with the contract. By selecting the contract in the table, you are redirected to the details of the contract, including the contract value, on the Open Government website.
- Contract value
- Indicates the total possible amount that can be spent on a specific contract. To access this value, select the contract number in table 3, table 4 and table 5 and you will be directed to the webpage where it is published.
- Expenditures
- Indicates the actual amount spent on a specific contract.
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