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

Bulletin 42 - Certain transactions to behave as importer tagged
The following documents will behave as if they were “Importer Direct” tagged beginning with the Statement of Account (SOA) to be issued in .

Statement of Account first point of contact: Updated
If your Statement of Account (SOA) is not reconciling with your Daily Notices, or if you require assistance reading or understanding your statements, please contact your service provider as a first point of contact.

Off-Setting Rules: Updated November 19th 2018
Please refer to our Off-Setting Fact Sheet page to learn more.

Daily Notice and Statement of Account Format Changes: Updated December 2018
New formats for the Daily Notice (DN) and Statement of Account (SOA) have been implemented to provide for more detail and transactional visibility for current accounting periods. The new and old formats will be available until December 25, 2018.

As of the following dates, only the new format will be issued:
Statements of Account – Friday, January 25, 2019
Daily Notices – Saturday, January 26, 2019.

New payment policies for statements of account.
For more information, consult Customs Notice 17-33 and Memorandum D17-5-1 and Statement of Account Payments (under Frequently Asked Questions).

For additional information, refer to TCCU Bulletin TCC18-002 ‘Electronic Commerce Client Requirements Document (ECCRD) – complete package’, and ARL Bulletin 41.

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.

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