Make a payment
Tax tip: Making a payment to the CRA
1:20 min. | Alternative formats and transcript
Save time—pay online
Making tax payments has never been easier. When you pay online, you can make your payment anytime, from anywhere. Instant confirmation, same-day payment, the ability to postdate your payments, and top-notch online security are only a few of the reasons to switch to online payments today.
Online payment methods
Online or telephone banking
Make your tax payment the same way you pay your phone or hydro bill—using your online or telephone banking. Most financial institutions even let you set up payments to be sent later. In the list of payees, look for The Canada Revenue Agency, CRA, Revenue Canada, or Receiver General. Make sure you correctly identify the type of account, social insurance number or business number, and reporting period or tax year of your payment. For help paying your taxes through online banking, please contact your financial institution.
Note: Scotiabank is the only financial institution accepting payments for non-resident accounts.
My Payment lets individuals and businesses that bank with a participating Canadian financial institution make payments using Interac Online right from the CRA Web site. Participating financial institutions are: BMO Financial Group, TD Bank Financial Group, Royal Bank, and Scotiabank. My Payment is not available for use with Visa debit cards.
Third-party service provider
You may be able to make your payments through a third-party service provider. Such providers, on your behalf, will send your business and individual payments and remittance details online to the CRA. Select any of the third-party service providers listed below to link to their Web site. The payment service offered by each company is noted in brackets. If you are a non-resident taxpayer, you cannot go through third-party service providers to make your payments.
Avoid late fees! Even if you pay today, the CRA may not receive your payment today. We receive your payment on the date the service provider remits the funds to the CRA—not the date you make your payment. The CRA may charge you penalties or interest or both if your payment is late. Contact your chosen service provider to find out if you will experience processing delays.
- ADP (source deductions)
- Ceridian (source deductions)
- Nethris (source deductions)
- PaymentEvolution (source deductions)
- Paysavvy (source deductions)
- Plastiq (T1 personal income tax, T2 corporate)
- TelPay (source deductions, T2 corporate, and GST/HST)
- Wave Payroll (source deductions)
You are responsible for making your payment by the payment due date. If you are using a third party service provider, you should ensure that you clearly understand the terms and conditions of the services you are using. Also, links to other Web sites, or references on this Web site to products, services, or publications other than those of the CRA, are only provided for the convenience of CRA Web site users. The CRA does not endorse these products, services, or publications.
Pre-authorized debit payments let individuals set up payments to be made to the CRA from their bank account. Payments can be for overdue amounts owed or for instalment payments. At your convenience, a pre-authorized debit payment agreement can be set up using the CRA's My Account service. You can also call 1-888-863-8657 , Monday to Friday (except holidays), from 7 a.m. to 11 p.m., Eastern time. This option is not available for business payments.
Non-residents who do not have a Canadian bank account can pay using wire transfers. For more information, see Wire transfers.
Other payment methods
Pay at your Canadian financial institution
You can make your payment at your financial institution in Canada. To do so, you need a personalized remittance voucher. Make your cheque payable to the Receiver General.
Mail a cheque or money order
If you want to mail your payment to the CRA, send your cheque or money order (payable to the Receiver General), along with your remittance voucher, to:
Canada Revenue Agency
875 Heron Road
Ottawa ON K1A 1B1
If you don't have a remittance voucher, you can attach a note to your cheque or money order indicating your social insurance number, business number or non-resident account number, and provide payment instructions on how you want us to apply your payment.
Do not mail us cash or include it with your return.
We accept post-dated cheques.
If you make a payment with a cheque that your financial institution does not honour, including a cheque on which you put a "stop-payment," we will charge you a fee.
If you are filing a paper tax return and you don't have a remittance voucher, attach a cheque or money order, made payable to the Receiver General, to the front of your paper return. To help us process your payment correctly, write your social insurance number, business number or non–resident account number on the front of your cheque or money order.
More information about your payment
Accurate informationit's a must!
To ensure your payment is applied to the account intended, it is important to make sure the information provided to the CRA when making the payment is accurate. This information includes the account number you would like the payment credited to and the tax year if the payment is not for the current tax year. Businesses have to provide their business number, period end date, and the fiscal year to which they want the payment applied. Completing your voucher accurately is important, since our employees process payments based on the instructions you provide.
When making an electronic payment to the CRA, the same information is required. You fill in all relevant payment details when identifying the CRA as a bill payee or when using the CRA's My Payment service. It is important that you identify the correct account number and the type of payment, for example: instalment, annual tax balance owing or arrears. The payments are applied using the information you provide.
If you are a business owner or a representative and your payment has been misapplied, you can use My Business Account or Represent a Client to transfer payments within your various accounts or call 1-800-959-5525 for help.
If you are an individual and your payment has been misapplied, call 1-800-959-8281.
If you are a non-resident taxpayer and your payment has been misapplied, call 1-855-284-5946 from anywhere in Canada and the United States or 613-940-8499 from outside Canada and the United States.
Paying in foreign funds
You can make your payments in foreign funds. However, the exchange rate you receive for converting the payment to Canadian dollars is determined by the financial institution processing your payment.
Payments over $25 million
The Canadian Payments Association sets a maximum of $25 million for any cheque or other paper-based payment instrument cleared through the banking system. Canadian financial institutions will not accept cheques in excess of this amount. You must make arrangements with your financial institution when paying amounts of $25 million or more.
More information about payments
Information on when your payments are due, how much you owe, what to do if you can't pay the full amount by the due date, and more can be obtained by selecting the links below.
- GST/HST payments and instalments
- Payroll deductions
- Corporation income tax payments
- Making payments for businesses
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