How to make a payment

See Make a payment to the Canada Revenue Agency.

Payment vouchers

Payment vouchers such as the RC159 and RC160 are needed to make a payment at your Canadian financial institution. See Payment vouchers.

Owing minimal amounts

After we process your return and apply any interest or penalty charges, if the total amount owing at that time is $2 or less, you do not have to pay that amount. If an amount of $2 or less is owed to you, the amount will not be paid; however, it will be applied to any existing liability.

If you cannot pay

If you cannot pay your balance owing, you can make a mutually acceptable payment arrangement by calling our collections call centre at 1-866-291-6346. We will still charge daily compound interest, at the applicable prescribed rates, on any outstanding balance.

Forms and publications

• Guide T7B-CORP, Corporation Instalment Guide

Related topics

• Paying on time