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: Instalments are not optional. If you are deemed as being required to pay instalments, any missed or late instalments will result in instalment interest charged by the CRA. If your tax/income situation has changed significantly please inform our team so new instalment figures can be calculated.

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. Corporation income tax
   2. Payroll source deductions
   3. GST/HST
4. Select the sub‑category, for example:
   1. Instalments
   2. balance due
   3. payment on filing
5. Enter the required details:
   1. Business Number (BN)
   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 Business 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 business 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 business banking.
2. Navigate to the Tax Payment and Filing Service
3. Enter your 15-digit Business Number (BN) as the account/reference number
4. Indicate Payment Type (Balance Due, Payment on Filing, or Instalments)
5. Indicate the Period End
6. Enter the payment amount and submit.

BMO	CIBC	RBC	Scotiabank	TD
Instructions	Instructions	Instructions	Instructions	Instructions

Mail a Cheque to CRA with Remittance Vouchers

We recommend mailing cheques with a CRA remittance voucher to ensure correct application. Remittance vouchers can be ordered through CRA My Business Account. Allow 5–10 business days for delivery.

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.