In this section
The Accounts Receivable Ledger (ARL) is the official system of record for commercial accounting and payment at the Canada Border Services Agency (CBSA). It is the first phase of the CBSA Assessment and Revenue Management (CARM) project to modernize commercial payments.
ARL simplifies the assessment and collection of revenue by managing and reconciling all transactions of an importer or broker under a single account. It provides a single e-statement via electronic data interchange (EDI), and enables payments through online banking or via EDI. Contact your financial institution to discuss your preferred option.
Payment cut off times are 16:00 Eastern Time on the payment due date. For more information, consult the Payments page.
Payments of more than $50,000 must be submitted electronically. For more information, consult the Payments page.
Payments in cash and travelers’ cheques will no longer be accepted. For more information, consult the Payments page.
Refer to ARL Bulletins for the latest updates
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