Making your payment

Under proposed legislation, all exports of softwood lumber products to the United States would be subject to an export charge. We 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 softwood lumber products export charge, you can call us at 1-800-935-0313.

Under the proposed legislation, the payment due date would be the last day of the first month following the reporting period. For example, softwood lumber products exported during the month of October would be reported on the October Form B275, Softwood Lumber Products Export Charge Return. The payment due date would be the last day of the following calendar month, November 30, 2006.

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 the legislation is enacted, any payment that was due before the enactment of the proposed legislation and not received by the required due date would be, after enactment, considered late and may be subject to arrears interest. Interest is compounded daily at the specified rate starting on the first day after the day on which the amount was 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.

Forms and publications

• Form B275, Softwood Lumber Products Export Charge Return

Related topics

• Filing your return
• Export charge rate
• How to make a payment for excise taxes and other levies