Payments to CRA (Canada Revenue Agency) must arrive at the applicable tax centre in order to avoid penalties

and interest. You CAN NOT visit your local CRA office to make payment or drop off documents, there is no

method for this happen and you will be turned away.

The following points must be observed when forwarding funds so payments are accepted and posted to the

correct account:

Sending Payments & Documents to CRA

Online Payments (Highly Recommended)

If you are making a payment to the CRA, the quickest, most secure and easiest way to make a payment is to via

your online banking.

Log into your online banking, setup a new payee, search for “CRA”, select the appropriate payee name, be very

sure it’s the “CRA” and not some other vendor, there should be several listed. For assistance in this process,

contact your bank, A-1 Bookkeeping Services Inc does not provide support as all banking platforms are

different.

If making a payment to personal taxes, including income tax payments for your sole proprietorship or partnership, use your SIN as the accont number when setting up the payee in your online banking. If making payment to your sole proprietorship or corporation for payroll, GST/HST or corporate income tax, use your CRA Business Number (BN) - 9 digits followed by 2 letters [stated above] followed by the rest of your CRA BN (typicallly 0001). The BN should looking something like this 123456789RT0001.

Mailing Payments

This is a much slower delivery service as you are depending on Canada Post for delivery, payment may not

make it to the CRA on time or may get lost in the mail, therefore allow able time for mailing.

Mailing Address: Canada Revenue Agency PO Box 3800, Station A Sudbury, ON P3A 0C3

Payment Due Dates

Personal Tax Payments: Due by April 30 for the previous year. Example, payment for 2026, payment is due to the CRA by April 30 2027. However, if the CRA is requiring you to make quarterly installments, you must abide by the proposed payment schedule. Corporate Tax Payments: Due by end of 3 months following your fiscal year end. Example: If corporate has a year end of March 31, payment is due by June 30. However, if the CRA is requiring you to make quarterly installments, you must abide by the proposed payment schedule. GST / HST Payments - Monthly Filers: Due the last day of the month following the period for which GST/HST was collected. Example: A monthly filer return for January is due to the CRA by February 28. GST / HST Payments - Quarterly Filers: Due the last day of the month following the period for which GST/HST was collected. Example: A quarterly filer return for January - March is due to the CRA by April 30. GST / HST Payments - Annual Filers: Due the last day of month, 3 months following the GST/HST year end for which GST/HST was collected. Example: An annual filer, return for January - December is due to the CRA by March 31. Payroll - Monthly Filers: Due by the 15th of the month for the month previous. Example: January source deductions (payroll taxes) is due to the CRA by February 15. Payroll - Semi Monthly Filers: Due by the 25th of the same month for payroll dated the 1st - 15th month, where as payroll dated 16th to 31st is due to the CRA by the 10th of the next month. Example: January payroll dated 1-15 is due by January 25 and payroll dated 16-31 is due by February 10th.

Mailing Documents - Other Than Payments

Residents of New Brunswick, Newfoundland & Labradr, Ontario & Prince Edward Island

Sudbury Tax Centre PO Box 20000, Sation A Sudbury, ON P3A 5C1 Residents of Alberta, British Columbia, Manitoba, Saskatchewan Winnipeg Tax Centre PO Box 14005, Station Main Winnipeg, MB R3C 0E3

NEVER MAIL CASH If paying via cheque, make it payable to “Receiver General for Canada” If making payments for your business, include on the memo line on the front of your cheque; your business number, i.e. 12345 6789 RZ 0001 and detail the period in which your payment applies. The letters “RZT” must be substituded as follows: RC = Corporate Income Tax, RT = GST/HST, RP = Payroll Making payments for personal taxes, include your SIN and the tax year in which the payment applies. Be sure to use the SIN or BN (Business Number) as your account number, this is a very important. Here are some examples: Here are examples on how to direct your payment(s): - Payment made for personal taxes - Use your SIN - Payment made for sole proprietorship/partnership taxes - Use your SIN - Payment made for sole proprietorship/partnership HST - Use your BN - Payment made for sole proprietorship/partnership payroll - Use your BN - Payment made for your corporation for any reason - Use your BN