Commercial payments and accounts

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.

What's new

List of payments exceptions for 2021
The list of payment exception dates for 2021 is now available.

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.

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

This document is also available in PDF (173 KB) [help with PDF files]

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).

  1. CBSA receives payments
    From 25th to 31st
    CBSA receives the payments for amounts due on the SOA.
  2. Payment due
    Last day of the month
    Payments are due generally within 5 business days of the 25th of the month, with exceptions.
  3. Payment processing
    From 25th to 14th
    When a payment is posted to the account in ARL.
  4. Payment allocation
    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.
  5. 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.
  6. 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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