How to pay an assessed balance owing

If the Canada Revenue Agency assess you, keep your payment for the assessment separate from your source deductions and contributions.

How do I pay my balance owing?

To pay your balance owing (arrears), use one of the methods under How to remit source deductions. Do not combine your arrears payment with a current remittance.

If you pay electronically, use only arrears or balance owing remitting options.

If you pay at your financial institution or by mail, use only the arrears remittance voucher attached to your form PD7D. If you do not have an arrears remittance voucher, mail your payment with a note clearly stating that it is for your arrears or balance owing.

Can I request a payment arrangement?

If you cannot pay your balance owing in full and want to discuss making a payment arrangement, call 1-877-548-6016. For more information, go to When you owe money – collections at the CRA.

We will still charge daily compound interest until you have paid your balance in full.

Forms and publications

• Information Circular IC98-1R5, Tax collections policies

Related links

• Penalties, interest and other consequences
• When you owe money – collections at the CRA

Date modified:

2016-12-22