CBSA Assessment and Revenue Management

The CBSA Assessment and Revenue Management (CARM) project is a multi-year initiative that will transform the collection of tax and duty for goods imported into Canada. Through CARM, the CBSA will modernize and streamline the process of importing commercial goods into Canada.


Once fully implemented, CARM will:

  • Simplify the overall importing process
  • Provide a modern interface for importing into Canada
  • Give importers self-service access to their own information
  • Reduce the cost of importing into Canada
  • Improve consistency in trade rules and decisions
  • Strengthen compliance verification and fraud detection

Read more about the features and benefits of the CARM initiative.

Planned implementation timeline

The implementation of CARM is structured in a series of releases. The Accounts Receivable Ledger (ARL) was the first phase of the CARM project. For details on ARL, consult the Commercial Payments and Accounts section of our website.

  • Spring 2020: Complete movement of the existing ARL system from its existing data centre configuration to the cloud, with no changes in functionality for external users.
  • Fall 2020: The first release of new functionality under CARM, will provide trade chain partners with new tools for managing their accounts with CBSA, including an online client self-service portal, and online invoicing and payments.
  • Spring 2021: The second release will introduce additional functionality for trade chain partners such as registration, enrolment and electronic declarations with versioning.

The Agency has established a Trade Chain Partner Working Group and is engaging its members on the CARM design. Their collective perspectives and expertise will ensure that:

  • CARM results in a business transformation, not just a technology implementation.
  • CARM streamlines trade business processes.
  • CARM makes it easier to trade in Canada.
  • CARM is all about innovation and change.
  • CARM is a highly collaborative process.

If you have any questions about the CARM project, contact

Communications and events

To register for future CARM-related communicatons or upcoming events, please contact

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