2020-21 Departmental Plan
Supplementary Information Tables

Status Report on Transformational and Major Crown Projects

General Information

Project name

CBSA Assessment and Revenue Management (CARM)


CARM is a multi-year initiative to modernize and optimize the CBSA’s commercial assessment and revenue collection processes and systems. When fully implemented, CARM will provide:

The CBSA collects over $30 billion in duties and taxes from importers each year. Ensuring the accurate and efficient assessment, collection and reporting of this revenue is key to ensuring that the CBSA upholds its financial stewardship responsibilities.

By simplifying the processes associated with the assessment and collection of duties and taxes for commercial clients, compliance with trade-related rules and regulations will also improve for commercial clients. Ultimately, doing business in Canada will be easier with the implementation of CARM.

Project outcomes

The transformation of the CBSA’s assessment and revenue management functions through CARM is intended to produce the following business outcomes:

Industrial benefits

The CARM project will benefit commercial trade chain partners and Canadian businesses by:

Sponsoring department

Canada Border Services Agency

Contracting authority

Public Services and Procurement Canada

Participating departments

Public Services and Procurement Canada
Shared Services Canada
Treasury Board Secretariat
Canada Revenue Agency

Prime contractor

Deloitte Inc., Ottawa, Ontario, Canada

Major subcontractors

Accenture, Ottawa, Ontario, Canada

Project phase

CARM Phase 1 was completed with the implementation of the Accounts Receivable Ledger (ARL) in January 2016.

CARM Phase 2 – Planning Phase (Design Stage) was completed on schedule within scope and budget on . The Implementation Stage began on . CARM is expected to be fully implemented by .

Major milestones



Progress report and explanation of variances

CARM is a key priority for the CBSA and is being managed through a dedicated Vice-President and Branch working closely with industry and the system integrator.

In March 2019, CARM received Treasury Board approval to complete the remaining stages of the project, granting the authorities to shift from design to implementation and eventually onto managed services.

CARM is scheduled to be completed by July 2021 within scope and within its approved project authority.

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