Pay at a foreign bank or credit union through wire transfer - Payments to the CRA

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https://www.canada.ca/en/revenue-agency/services/about-canada-revenue-agency-cra/pay-wire-transfer-non-residents.html

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Payments to the CRA

Pay at a foreign bank or credit union through wire transfer – Payments to the CRA

Non-residents who do not have a Canadian bank account can make their payments to the Canada Revenue Agency (CRA) by wire transfer.

Exception: Payments for non-resident GST/HST security deposits cannot be made by wire transfer at this time.

Service fees may be charged by the provider.

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What you can and can't pay

Payments you can make through wire transfer
Individuals
  • Income tax (T1) 2024 tax return
  • Income tax (T1) amount owing
  • Income tax (T1) instalment payments
  • Benefits and credit repayments:
    • Advanced Canada Workers Benefit
    • Alberta credits
    • Canada Carbon Rebate (CCR)
    • Canada Child Benefit (CCB)
    • Canada Dental Benefit
    • Climate Action Incentive (CAI)
    • COVID-19 benefits (CERB, CESB, CRB, etc.)
    • GST/HST credit (GSTC)
    • Nunavut Carbon Credit
    • One-time top-up to the Canada Housing Benefit
    • Ontario credits
    • Universal Child Care Benefit (UCCB)
  • Part XIII non-resident withholding tax
  • Section 216 tax return (T1159)
  • Tax-free savings account (TFSA) amount owing
  • Underused Housing Tax (UHT)
Businesses
  • Corporation income tax (T2)
  • Corporation income tax (T2) interim (instalment) payments
  • Air Travellers Security Charge (ATSC)
  • COVID-19 business subsidies (wage or hiring subsidy, rent subsidy) repayment
  • Excise duties
  • Excise tax
  • Excise tax on insurance premiums
  • Fuel charge
  • Garnishment on behalf of an employee
  • GST/HST remittances
  • Luxury tax
  • Nova Scotia Workers' Compensation Board payments
  • Part XIII non-resident withholding tax
  • Partnerships, information returns penalty, or Tax on the repurchases of equity
  • Payroll source deductions
  • Underused Housing Tax (UHT)
Trusts
  • Trust income tax (T3)

Payments you cannot make through wire transfer
Businesses
  • Workplace Safety and Insurance Board (Ontario) payments
Charities
  • Charity re-registration or penalty payment

If you can't use this method or want to pay in another way, find options for your situation by answering a few questions about what you are paying.

How to pay the amount you owe

Scotiabank processes wire transfers in Canada. They do not charge any fee for forwarding your wire transfer payment to the CRA.

You must make all wire transfers to the CRA in Canadian dollars.

Make sure that your financial institution does not deduct the wire transfer fee from the total payment amount due as this will result in an underpayment.

Wire transfer details

Use the following information to address your wire transfer:

Address
Name of banking institution:
The Bank of Nova Scotia
4715 Tahoe Blvd
Mississauga ON L4W 0B4
SWIFT
NOSCCATT
Institution Code
002
Transit number
47696
Canadian Clearing Code/Routing Code
//CC000247696
Beneficiary name
Receiver General for Canada
Beneficiary account number
476962363410
Beneficiary address
11 Laurier Street
Gatineau QC K1A 0S5
Description field Authorization number
12226367 + your CRA account number and details
Charges field
"OUR"

Your details

You must provide certain details for your payment to be applied correctly.

For individuals: Option 1 of 2

  • Non-resident account number or social insurance number
  • Full legal name
  • Telephone number
  • Tax year/year end

Example: 599999976, John Smith, 613-000-0000, 2023

For businesses: Option 2 of 2

  • Non-resident account number or business number
  • Business name
  • Period end date
  • Telephone number

Example: 777777798RP0001, Smith Construction, 2023/03/15, 613-000-0000

Send a copy of your wire transfer payment confirmation

After sending your wire transfer, fax a copy of your payment confirmation such as the receipt from the bank or credit union, and/or a remittance voucher or GST/HST return/remittance to the CRA's Revenue Processing Section:

  • Fax number: 204-983-0924
  • Provide the date and amount of your payment, as well as the confirmation number, if available
Paying customs debt, student loans, or amounts to other government areas

The CRA may contact you about a debt you owe to another government area. We do not accept payments directly for these types of debt.

To find out how to pay customs debt or make other payments to Canada Border Services Agency (CBSA) in person, visit: How to pay the CBSA.

To find out how to pay Canada Student Loans or Canada Apprentice Loans or make other payments to Employment and Social Development Canada (ESDC), visit: Payment instructions for ESDC.

Processing time

  • Considered as paid: the same or next business day
  • Updated in your CRA account usually 3 business days after the payment is received

You can confirm if we received a payment.

If your payment is still not showing after 5 business days, you can resolve a payment issue.


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Date modified:
2024-09-09