You may be able to pay online using the CRA's My Payment option if your financial institution offers this service.
You may be able to pay by telephone or Internet banking. For information, see electronic payments or contact your financial institution to see if they provide these services. Most financial institutions allow you to schedule future-dated payments.
You can make your payment free of charge at your financial institution in Canada. Present your remittance voucher with your payment to the teller. The teller will return the top part to you as a receipt. You must have an original voucher from the CRA for your financial institution to accept the payment. Photocopies are not accepted.
You can mail a cheque or money order, payable to the Receiver General, along with a completed remittance voucher, to the following address:
Canada Revenue Agency
875 Heron Road
Ottawa ON K1A 1B1
To help us process your payment correctly, write your full 15-character business number (BN), e.g. 12345 6789 RC0001, on the back of the cheque or money order. Cheques that are post-dated to the due date are acceptable. Do not send cash in the mail.
We will send you the appropriate vouchers based on your account status and needs. See Payment vouchers.
Special arrangements must be made for cheques in excess of $25 million. See Making large payments.
This payment method is only available to non-residents who do not hold a Canadian bank account. For more information, see Wire transfers.
After we process your return and apply any interest or penalty charges, if the total amount owing at that time is $2 or less, you do not have to pay that amount. If an amount of $2 or less is owed to you, the amount will not be paid; however, it will be applied to any existing liability.