Payment options for the type of payment you are making – Payments to the CRA

What type of payment are you making?

• Personal income tax (T1)

  What is the personal income tax payment for?

  • A balance due or tax debt
  • An instalment payment (current-year taxes)

    How many instalment payments would you like to make?

    • One instalment payment
    • Multiple scheduled payments
• Corporate income tax (T2)

  What is the corporate income tax payment for?

  • An amount due at filing or a debt
  • An instalment payment (current-year taxes)

    How many corporate instalment payments would you like to make?

    • One instalment payment
    • Multiple scheduled payments
• GST/HST remittance

  What is the GST/HST payment for?

  • A remittance due or debt
  • As an instalment payment (due to change in period)

    How many GST/HST instalment payments would you like to make?

    • One instalment payment
    • Multiple scheduled payments
• Payroll source deductions

  What is the payroll source deduction payment for?

  • An amount due or a balance owing from an assessment
• Other benefit, tax, fee or amount owing

  Should you make the payment to the CRA?

  Payments the CRA does not accept

  The CRA does not accept all payments for other government departments. If you're making a payment for an item in this list, select no.

  Employment and Social Development Canada (ESDC)

  Amounts that should be repaid to ESDC include:

  • Canada Apprentice Loan (CAL)
  • Canada Education Savings Programs (CESP)
  • Canada Emergency Response Benefit (CERB) issued through EI
  • Canada Pension Plan (CPP)
  • Canada Student Loan (CSL)
  • Employment Insurance (EI)
  • Family Caregiver Benefit
  • Grants and Contributions (G&C)
  • Labour programs
  • Operations and Maintenance (O&M)
  • Parents of Murdered or Missing Children (PMMC)
  • Temporary Foreign Workers Program (TFWP)
  • Training Allowance (TAPS)
  • Wage Earner Protection Program (WEPP)

  Canada Border Service Agency (CBSA)

  Amounts that should be repaid to CBSA include:

  • Customs duties

  Export Development Canada (EDC)

  Amounts that should be repaid to the EDC/Canada Emergency Business Account (CEBA) Program include:

  • Defaulted CEBA loans

  • Yes

    Are you making the payment on behalf of:

    • An individual

      What type of payment (or repayment) is being made?

      • Advanced Canada Workers Benefit
      • Canada Child Benefit (CCB)
      • Canada dental benefit
      • Canada Carbon Rebate (CCR)/Climate Action Incentive (CAI)
      • COVID-19 individual benefits
      • Garnishment on behalf of a worker
      • GST/HST credit
      • Non-resident tax

        What type of non-resident individual payment are you making?

        • Part XIII (thirteen) withholding tax
        • Other/Unsure
      • One time top-up to Canada housing benefit
      • Provincial credits

        Provincial credit payment for:

        • Alberta credits
        • Ontario credits
        • Nunavut Carbon Credit
        • All other provinces
      • Tax Free Savings Account (TFSA)
      • Underused Housing Tax
      • Universal Child Care Benefit (UCCB)
      • None of the above
    • A business or corporation

      What type of payment (or repayment) is being made?

      • Air travellers Security Charge
      • COVID-19 wage or rent subsidy

        Is the payment for CEWS?

        • Yes
        • No
      • Excise duties
      • Excise tax (including Insurance premiums)
      • Fuel charge
      • Garnishment on behalf of a worker
      • Partnerships or information returns penalty
      • Luxury tax
      • Non-resident tax

        What type of non-resident business or corporate payment are you making?

        • Part XIII (thirteen) withholding tax
        • Other/Unsure
      • Softwood lumber products export charge
      • Underused Housing Tax
      • Workers premiums

        Workers board premiums for:

        • Nova Scotia Workers' Compensation Board
        • Workplace Safety and Insurance Board for Ontario
      • None of the above
    • A charity

      What type of charity payment are you making?

      • Re-register a charity
    • A trust (T3)
    • Unsure
  • No
  • Unsure