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.

On this page

• Development allocation and expenditure summary
  • Table 1: Development expenditure breakdown as of December 31, 2023
• Maintenance allocation and expenditure summary
• Table 2: Maintenance expenditure breakdown as of December 31, 2023
• Note on allocation and expenditure summaries
• Contracts for CARM development and maintenance
• Additional tables
  • Tabel 3: CARM-specific development contracts by vendor, year, contract number and amount
  • Table 4: CARM-specific maintenance contracts by vendor, year, contract number and amount
  • Table 5: CARM-specific development and maintenance amounts, by vendors, with both types
  • Table 6: Non-CARM specific development and maintenance contracts, by vendor and amount
• Definitions

Development allocation and expenditure summary

Project start date: April 1, 2010

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 (April 1, 2010) 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 April 1, 2015, and December 31, 2023. The CBSA was authorized to spend a total of $179.5 million on maintenance expenditures from April 1, 2015, to March 31, 2024.

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 December 31, 2023.

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 December 31, 2023.

Between April 1, 2010, and December 31, 2023, 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:

• Total contracts: 117
• Total vendors: 39
• Total expenditures: $274.5 million
  • Deloitte accounts for 82% ($226.3 million) of these expenditures

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 April 1, 2010, and December 31, 2023, these are the figures related to such contracts:

• Total vendors: 71
• Total expenditures: $31.4 million

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 (April 1, 2010, to December 31, 2023)

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 (April 1, 2010, to December 31, 2023)

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 (April 1, 2010, to December 31, 2023)

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 (April 1, 2010, to December 31, 2023)

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.