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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.

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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

Table note

Professional services and special services related to project development: $271.6 million, which represents approximately 97% of non-salary costs

Return to footnote 1 referrer

Refer to Table 3, Table 5 and Table 6 for complete details.

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

Table note 1

Annual ongoing maintenance for the Accounts Receivable Ledger (CARM Phase 1): $15.7 million

Return to footnote 1 referrer

Table note 2

Professional services and special services related to maintenance: $51.5 million, which represents approximately 75% of non-salary costs

Return to footnote 2 referrer

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:

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:

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 note 1

Consult the contract number in Open Government to access the total value of the contract.

Return to footnote 1 referrer

Table note 2

The total expenditures of all SAP Canada Inc. contracts (4706030957, 4706048478, 4706046480, 2B15030145).

Return to footnote 2 referrer

Table note 3

Numbers may not add due to rounding

Return to footnote 3 referrer

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 note 1

Consult the contract number in Open Government to access the total value of the contract.

Return to footnote 1 referrer

Table note 2

Numbers may not add due to rounding

Return to footnote 2 referrer

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 note 1

Consult the contract number in Open Government to access the total value of the contract.

Return to footnote 1 referrer

Table note 2

Numbers may not add due to rounding

Return to footnote 2 referrer

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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