Making your payment

All exports of softwood lumber products to the United States are subject to an export charge. The Canada Revenue Agency (CRA) will issue a monthly remittance voucher to every person who has registered approximately thirty days before the payment due date. If you do not receive a remittance voucher for the softwood lumber products export charge, you can call us at 1-800-935-0313.

The payment due date is the last day of the first month following the reporting period. For example, softwood lumber products exported during the month of October have to be reported on the B275 Charge Return for October. The payment due date is the last day of the following calendar month, November 30.

A payment is considered received by the CRA when it is in the hands of the CRA or one of its agents (i.e., an authorized financial institution). If you are sending your payment by regular mail, allow sufficient lead-time to ensure that the payment is received by the due date.

If your payment is $50,000 or more, you must pay it at your financial institution.

Any payment that was due before the enactment of the legislation and not received by the required due date is considered late and is subject to arrears interest. Interest is compounded daily at the specified rate starting on the first day after the day on which the amount is required to be paid (last day of the following month) and ending on the day the amount is paid in full.

For more information about payments, see How to make a payment for excise taxes and other levies.

Related topics

• Export charge rates
• Filing your return