How to make a payment for excise taxes and other levies

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 (see Remittance vouchers below).

Payments over $25 million

The Canadian Payments Association sets a maximum value 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 that are dropped off or mailed to the Canada Revenue Agency (CRA). You should make arrangements with your financial institution when paying amounts of $25 million or more.

By mail

You can mail a cheque or money order payable to the Receiver General, along with your completed remittance voucher to one of the following addresses.

For softwood lumber products export charge payments:

Surrey Tax Centre
9755 King George Highway
Surrey BC V3T 5E1

For all other Excise and Other Levies payments:

Summerside Tax Centre
275 Pope Road
Summerside PE C1N 5Z7

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. Your payment will be credited with the date we receive it, not the mailed date. Do not send cash in the mail.

Remittance vouchers

If you need a softwood lumber products export charge remittance voucher, you can call us at 1-800-935-0313.

For all other Excise and Other Levies remittance vouchers, you can make an online request, or you can call us at 1-800-959-5525.

You cannot use a photocopy of a voucher to make your payment at a financial institution. Our vouchers are printed with magnetic ink characters to allow for processing through the banking system. Photocopies do not contain magnetic ink and will be refused by financial institutions.

Dishonoured cheques

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

• X6-2 Returns and Payments Memorandum
• Excise taxes and special levies memoranda series
• Excise taxes and special levies technical information