Your payment is due at the same time as your return. If your payment is attached to your fuel charge return, the CRA will process the payment and send you a notice of assessment.

For more information on which method you can use, see Payment options for the type of payment you are making.

If you are a non-resident, you can make a payment by wire transfer.

If your payment is not attached

If there is an amount owing and you have registered for email notification service, you will receive an email notification to indicate that there is mail for you to view in My Business Account. If you receive a notice of assessment, Form RC159, Remittance vouchers and payment forms.

Use this form to pay any outstanding amount. Form RC159 is not available on the CRA's website and can only be provided in a pre-printed format. To order this personalized form, go to My Business Account or Represent a Client, or call the Business Enquiries line at 1-800-959-5525.

Interest charges for paying late

You will be charged interest if you:

• have an overdue amount on your return
• make a late or insufficient payment

The CRA will hold any rebate you are entitled to until it receives all outstanding returns and amounts owing, including returns that are required to be filed under other Acts that the CRA administers. In accordance with the Greenhouse Gas Pollution Pricing Act, the CRA may also use a net fuel charge rebate that you are entitled to receive to offset your outstanding amounts.