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 electronic statement via electronic data interchange (EDI), and enables payments through online banking or through electronic data interchange payment file known as EDI820. Contact your financial institution to discuss your preferred option.
Check out the new way to contact the ARL team
To submit all future requests, importers and broker must use our new Contact the ARL team page.
Bulletin 63: End of the deferral period for the payment of duties and taxes: Statements of account
The following questions and answers are intended to provide additional clarity with respect to the payment deadline.
Bulletin 62: Guidance on the end of payment deferral period
The related debt due on the Statements of Account (SOA) dated March, April and , is due on . The June SOAs will display a due date of . This will include deferred debt from March, April, May and .
Bulletin 61: GST direct payment and importer direct security options
Since the Government of Canada has extended the payment period for GST and customs duties, there has been an increase of importers joining the GST Direct Payment Option or the Importer Direct Security Option. This bulletin reminds brokers and importers to submit their information correctly, and advises brokers to make sure importers are aware of their balance due to the CBSA, as they may not have access to their Statements of Accounts (SOA).
Bulletin 60: Guidance for importers paying the CBSA
This bulletin outlines the 4 ways importers can pay the CBSA for the duties and taxes on their goods: Paying in full at time of importation, customs broker services, GST Direct Payment Option, and Importer Direct Security Option.
Bulletin 58: May 25 Statement of Account (SOA) will be reissued
There were technical issues with the SOA dated , that caused some credits to be identified under incorrect statuses, as well as incorrect opening balances, and incorrect statuses for “other transaction” types. The revised SOA will be dated , and delivery began at noon on . This SOA will have the same data as the , SOA, just with corrected statuses for credits and other transaction types, as well as corrected opening balances.
Bulletin 57: Extension of timelines - Guidance on Disbursement and Electronic Payment Returns
This bulletin outlines the CBSA's monthly disbursement process and how electronic payments between and will be returned, if requested.
Bulletin 56: Changes to your next Statement of Account (SOA)
Related debt due on the Statement of Accounts dated March, April and , is now deferred to . Information will appear differently on the importer and broker SOA because of the due date deferral.
Bulletin 50: Extension of timeframes for payment of duties (COVID-19)
The timeframe for all payments due to the CBSA (duties and taxes on regular imports, re-assessments, penalties, etc.) is extended to . This also includes the payments on the Statement of Account for March, with payments originally due on .
The CBSA will change the due date automatically, there is no need for companies to apply for the extension.
Applications to receive Daily Notices (DN) and Statement of Accounts (SOA) electronically are now processed by ARL, and should be sent to the CARM mailbox. Please find the application forms under our Resources section.
Standard ARL processing timelines
ARL monthly activities are from the 25th of the previous month (start of the statement period) to the 24th of the current month (end of the statement period).
CBSA receives payments
From 25th to 31st
CBSA receives the payments for amounts due on the SOA.
Last day of the month
Payments are due generally within 5 business days of the 25th of the month, with exceptions.
From 25th to 14th
When a payment is posted to the account in ARL.
From 25th to 14th
The payments are applied to specific transactions. For example, a $550 cheque is applied to the following debt transactions – $200, $150 and $200.
Clearing, reconciliation and offsetting
From 15th to 24th
Transactions due and paid on or before the past period due date are cleared or offset. Newest debt is the first to be offset.
Disbursement and collection identification
From 16th to 24th
Identify credits to be disbursed as well as debts (amounts owed). Debts left unpaid get sent to collections. Credits are not disbursed in the period that they are approved and posted. They are considered for disbursement in the following period.
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