This is intended as a general reference to help clients make payments to the Canada Revenue Agency (CRA). Clients should always ensure payments are made on time and using the correct CRA payee and period.

Important: If personal income tax payments or required instalments are not made by the due date, the CRA may assess late‑payment penalties and interest, even if a tax return has been filed. Interest compounds daily and continues to accrue until the balance is paid in full, and additional instalment interest or penalties may apply where instalments are missed, paid late, or underpaid. Ensuring payments are made on time, and applied to the correct tax year and payment type, is critical to avoiding unnecessary charges; if your financial or income situation has changed or you anticipate difficulty meeting a due date, please contact our team as soon as possible so options can be discussed.

For the most current payment options, refer to: Payments to the CRA – Canada.ca

Payment Methods

When the CRA mandates a remittance must be made using electronic means, (when payment is over $10,000) you must use one of the following:

• CRA My Payment (Debit card)
• Pre-authorized debit through CRA My Business
• Online Banking
• Mailing a Cheque with Voucher

CRA My Payment service (debit only):

You can make payments directly to the CRA using your bank access card (Visa Debit or Debit Mastercard) through the CRA’s secure electronic service called My Payment.

General steps:

1. Select CRA My Payment
2. Click Select type
3. Choose the appropriate payment type, for example:
   1. Individual income tax
4. Select the sub‑category, for example:
   1. Instalments
   2. balance due
   3. payment on filing
5. Enter the required details:
   1. Social Insurance Number (SIN)
   2. Period end (important to ensure the payment is applied correctly)
6. Payment amount
7. Follow the prompts to complete payment
8. Client will need their Canadian debit/bank card

Pre-authorized debit (PAD) through CRA My Account:

Pre-authorized debit (PAD) is a secure, online self-service payment option for individuals and businesses to pay their taxes and other amounts due. You set the payment amount, schedule the payment in the future, and specify the banking information to use.

1. Sign in to your account
2. Select “Proceed to pay”
3. Choose “Schedule a series of payments”
4. Fill in the fields to set up your PAD agreement
5. Review the details and click ‘Submit’
   1. A confirmation page will display (save and print option is available)
   2. CRA will also generate a Pre-authorized debit agreement confirmation letter

Pay Through Online Banking (Tax Payment & Filing Service)

Most Canadian banks allow CRA payments through online banking. The specific instructions can vary by institution and links to the major banks are provided below for more information. The general steps include:

1. Sign in to your financial institution’s online banking.
2. Navigate to Pay Bill
3. Select the correct “add Payee” so the payment is applied correctly
   1. Payment on Filing: CRA (revenue) – 20XX tax return, or
   2. Balance Due: CRA (revenue) – Tax amount owing
   3. Tax Instalment: CRA (revenue) – tax instalments
4. Enter your 9-digit Social Insurance Number (SIN) as the account/reference number
5. Enter the payment amount and submit.

BMO	CIBC	RBC	Scotiabank	TD

Mail a Cheque to CRA with Remittance Vouchers

We recommend mailing cheques with a CRA remittance voucher to ensure correct application.

Mailing address:
Canada Revenue Agency
PO Box 3800, Station A
Sudbury ON  P3A 0C3

Important: Payment is considered “received” when CRA receives the cheque, not the postmark date.

If you are ever unsure if a payment was applied correctly, or have any further questions please contact your trusted Bateman MacKay advisor and they would be happy to assist.