The CRA collects defaulted Canada Student Loans (CSL) and Canada Apprentice Loans (CAL) on behalf of Employment and Social Development Canada (ESDC).

You can pay your debt online, at your financial institution or by mail. The CRA will apply your payment toward your oldest ESDC debt unless you request otherwise.

• Online banking
  

  Payments can be made online through your financial institution. CRA’s “My Payment” is not available to pay an ESDC debt.

  • Select "Employment and Social Development Canada" as the payee.
  • Enter your Social Insurance Number (SIN) as the account number.
  • If your financial institution requires 11 characters, add the letters “YY” or the numbers “00” at the end on your entry.

• By mail
  
  If you are unable to make your payments online, you may pay by sending a cheque or money order.

  • Make your cheque or money order payable to "Receiver General for Canada".
  • Write your client ID number on the front of your cheque or money order.
  • Include your remittance slip with your payment – do not staple.
  • Mail your payment to the payment office indicated on the back of your statement of account.
  • Do not send cash by mail.

• For non-residents
  

  Foreign currency payments can by made by international wire transfer. Electronic funds transfer must be made in Canadian or US currency. Foreign cheques will not be accepted.

  International wire transfers

  Complete the fields as indicated below:

  • SWIFT Bic code number: CCDQCAMM
  • Beneficiary account number: MFI09702510815CAD5
  • Charges: "OUR"
  • Description (mandatory):
    • Client name: last name, first name
    • Client identification number from remittance slip, invoice and/or statement of account
    • Other information to indicate the intent of the payment (Program: CSL or CAL)

  Electronic funds transfer
  The debtor will assume the cost of conversion and responsibility for any fees that cannot be deducted from the amount.
  Complete the fields as indicated below:

  • Bank: Fédération des caisses Desjardins du Québec
  • Address:
    South Tower, 15th floor,
    1 Complexe Desjardins
    Montreal (Quebec) Canada
    H5B 1B3
  • Bank number: 815
  • Transit number: 98000
  • Beneficiary name: 014-25623 - ESDC (Receiver General for Canada)

Payment arrangement

If you cannot pay your loan in full, or make the minimum monthly payment on your statement of account, the CRA may agree to a reduced regular payment. This allows you to make payments over time until you have paid the entire debt, including interest accumulated prior April 1, 2023.

A payment arrangement is an agreement between you and the CRA to pay your debt over a certain period. The CRA will consider a payment arrangement when you have shown that you have tried to pay your debt in full by either reducing your expenses or borrowing funds. After reviewing your financial details, the CRA will work with you to determine the amount and length of the payment arrangement.

The Income and expense worksheet is an optional budget tool to help you determine what you can afford to pay on a regular basis.

Contact the CRA to set up your payment arrangement.

You must pay as agreed, continue to file all returns on time, and stay up to date with your tax obligations. Payment arrangements may be subject to periodic reviews.

Even if you have a payment arrangement and are making payments, benefits and other credit payments you receive can be used to pay your debt.

If your situation changes and you cannot continue with your payment arrangement, you must contact the CRA. If you do not, the CRA may proceed with legal actions to collect the balance of your debt. Go to Consequences of not paying for more information.

If you are unable to make a payment or payment arrangement, go to Unable to pay.

Related links:

• Government programs collection policies

If you cannot pay in full, or make the minimum monthly payment on your statement of account, contact the CRA.

If you do not call or make a payment arrangement, the CRA may take legal action to collect the balance. Go to Consequences of not paying for more information.

Financial hardship provisions

You may apply for help under the financial hardship provisions if your debt repayment makes it difficult for you to pay for basic needs such as housing, food and utilities.

For more information, contact the CRA.

Severe Permanent Disability Benefit

If you are permanently disabled you may qualify for the Severe Permanent Disability Benefit. You may have your student loans cancelled if your disability limits your ability to work for the rest of your life.

Enrolment is not automatic. Contact the CRA for information on the Severe permanent disability benefit.

Repayment Assistance Plan

If you have a Canada Student Loan with Employment and Social Development Canada (ESDC), you may apply for repayment help with their Repayment Assistance Plan (RAP).

If you default on your student loan, the federal portion will be transferred and collected by the CRA, and the RAP will no longer be available.

You can apply to have your loans returned to the ESDC through the rehabilitation program so that you may apply for a RAP.

Judgement

Insolvency or bankruptcy

If you feel you are insolvent or are considering bankruptcy, visit the Office of the superintendent of bankruptcy.

Related links:

• Government programs collection policies

If you do not pay your loan, or refuse to cooperate, the CRA may take legal action which could result in serious financial or legal consequences for you.

Before starting legal action, the CRA must do the following:

• make 3 attempts to give verbal legal warning by phone
• send 1 written legal warning letter

For more information, go to Legal warning about collection of debt.

Once the CRA has started any of the following legal actions, the CRA will not usually withdraw them.

To avoid legal action, go to Debt payment or Unable to pay.

• Garnishing wages or other income sources
  

  Demand on third party (redirect money owed to you by a third party)

  The CRA can issue a demand on third party (DTP) to take funds that a third party owes you or holds for you. A third party could include a person or organization such as your employer, your bank or other sources of income.

  The DTP is typically sent at 30% of your take home pay and 100% of funds held in your financial institution. The CRA will apply the funds to your debt.

  For more information on DTP, go to Understanding a demand on third party

  Set-off (redirect money owed to you by the federal government)

  If you are owed money by any federal government department or agency, the CRA can issue a set-off to redirect the funds, and apply these amounts to your debt.

  The CRA can use your federal income, goods and services tax/harmonized sales tax (GST/HST) credits or any future income tax refunds to reduce your debt.

  Set-offs can be done even if you have a payment arrangement and are making payments.

• Asset liens and seizures
  

  The CRA can get a provincial judgement confirming the amount you owe. This will make your debt a matter of public record and allow the CRA to proceed with asset liens and seizures. The CRA will usually send you a letter to advise you that if you do not resolve your account, the CRA may take further legal action to pay the debt.

  Registering a lien on assets

  Once a judgement is obtained, the CRA can register a lien against your assets and property, including your personal residence. Registering a lien will secure the amount of debt owing, by establishing creditor priority in the event of a sale. This means, if you sell your asset, your CRA debt is automatically paid from the proceeds of the sale, before you receive any remaining proceeds.

  Seizing and selling your assets

  If your debt remains outstanding, the CRA may get a writ or memorial to seize and sell your assets and property. This could include your car, boat, artwork, cottage, rental property, or personal residence.

  If the CRA sells your assets, the CRA will use the proceeds to pay:

  • the defaulted loan
  • any costs charged by the bailiff hired to sell the assets on behalf of the CRA

  You will still have to pay any remaining debt.

  
  

  writ or memorial

  
  

  A written command or formal order in favour of the Crown. It is issued for the purpose of directing a person to comply with what is indicated by the Federal Court. In some provinces, writs or memorials are registered in the provincial property registry to place a lien or establish creditor priority against land or property registered to a debtor.

Related links:

• Government program collection policies
• Government programs collections limitation period

• Calls from within Canada and the United States
  

  You can complete a government programs debt call request to receive a callback from a CRA agent or locate the call topic and corresponding phone number from the tables below.

  Make a payment arrangement for an existing debt
  (from within Canada and the United States)

  Call topics	Phone number	Hours of service
  Government programs debt	1-866-864-5825	Monday to Friday 8 am to 8 pm (ET) Closed on public holidays
  Teletypewriter (TTY)	1-800-665-0354	Monday to Friday 8 am to 8 pm (local time) Saturday 9 am to 5 pm (local time) Closed on public holidays

  See Services for persons with disabilities for information about services and alternative contact formats.

• Calls from outside Canada and the United States
  

  The CRA accepts collect calls by automated response. Contact your service provider or operator to initiate the collect call.

  For general enquiries
  (from outside Canada and the United States)

  Call topics	Phone number	Hours of service
  International government programs debt	613-221-3004	Monday to Friday (except holidays) 8 am to 8 pm (Eastern time)