Commercial Payments and Accounts

The Accounts Receivable Ledger (ARL) is the official system of record for commercial accounting and payment at the Canada Border Services Agency (CBSA). It is the first phase of the CBSA Assessment and Revenue Management (CARM) project to modernize commercial payments.

ARL simplifies the assessment and collection of revenue by managing and reconciling all transactions of an importer or broker under a single account. It provides a single e-statement via electronic data interchange (EDI), and enables payments through online banking or via EDI. Contact your financial institution to discuss your preferred option.

What's New

Interim and monthly payments are now centralized.
For more information, consult our Payments page.

Refer to ARL Bulletins for the latest updates

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