How to make a payment

Special arrangements must be made for cheques in excess of $25 million. See large payments.

You can use one of the following methods for other payments.

Electronically
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 arrange payment for a future date.

At your financial institution
You can make your payment free of charge at your financial institution in Canada. Present the part of your statement that displays 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 Canada Revenue Agency (CRA) for your financial institution to accept the payment. Photocopies are not accepted.

By mail
You can mail a cheque or money order payable to the Receiver General, along with your 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 Business Number (BN) on the back of the cheque or money order. Cheques that are post-dated to the due date are acceptable. We consider you to have made the payment on the day we receive the payment, not on the day you mail it. Do not send cash in the mail.

Payment vouchers
We will automatically send you the appropriate payment voucher based on your account status and needs, along with your Statement of Interim Payments or Statement of Arrears, whichever applies. If you need more vouchers, you can make an online request or you can call us at 1‑800‑959‑5525. Financial institutions will not accept photocopied remittance vouchers.

Note
If you make a payment with a cheque that your financial institution does not honour, including a payment on which you put a stop payment, we will charge you an administrative fee.

Forms and publications

• Corporation Instalment Guide (T7B-CORP)