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Making payments

There are several ways to make payments depending on what you are paying. Refer to these links for detailed information:

Income tax and instalments for Individuals
Corporation income tax and instalments	GST/HST payments and instalments
Payroll remittances	Excise and other levies

The following information applies to all payments:

Photocopies

You cannot use a photocopy of a form to make your payment at a financial institution. Our forms are printed with magnetic ink characters to allow for processing through the banking system. Photocopies do not contain magnetic ink and will be refused by financial institutions. For details on getting a replacement form or using alternate methods of payment, refer to the pages for the type of payment you are making using the links above.

Paying in foreign funds

You can make your payments in foreign funds, however, the exchange rate you receive for converting the payment to Canadian dollars is determined by the financial institution processing your payment.

Payments over $25 million

The Canadian Payments Association sets a maximum value of $25 million for any cheque or other paper-based payment instrument cleared through the banking system. Canadian financial institutions will not accept cheques in excess of this amount that are dropped off or mailed to the Canada Revenue Agency (CRA). You should make arrangements with your financial institution when paying amounts of $25 million or more.

Wire transfers

We do not accept wire transfers. For details on using alternate methods of payment, refer to the pages for the type of payment you are making using the links above.