Payment vouchers

We have four common personalized remittance vouchers that we may send with your statements or notices:

These forms are available only in paper format due to technical requirements.

To request a remittance voucher, go to:

You can also call Business Enquiries at 1-800-959-5525.

If you are a new corporation making its first payment or if you need to start making instalment payments, you can make an interim payment electronically or you can order Form RC160, Remittance Voucher – Interim Payments.

Note

Financial institutions will not accept photocopied remittance vouchers.

If you make a payment with a cheque that your financial institution does not honour, including a payment on which you put a stop payment, we will charge you an administrative fee.

If you are making a payment under Part XII.3 of the Income Tax Act (tax on investment income of life insurers), use Form T901 – Remittance Voucher. This form is available only in paper format.

Form RC158, Remittance Voucher – Payment on Filing

Use Form RC158 to send a payment along with a return. Form RC158 will show the tax year-end.

You have to enter the amount you are paying in the "Amount paid" box.

Form RC159, Remittance Voucher – Amount Owing

Use Form RC159 to make payments on an existing debt or to make an advance deposit for an anticipated reassessment.

When using this payment voucher to make an advance deposit, clearly indicate that it is an advance deposit and include the tax year-end for which the advance deposit is intended.

If you are making an advance deposit for multiple tax years, include a list of the individual tax years for which you are expecting a reassessment and the amount to be held for each year.

Form RC159 can also be used to pay tax under parts IV, IV.1, and XIV of the Income Tax Act.

Do not use this form for current instalment payments.

Form RC160, Remittance Voucher – Interim Payments

Use Form RC160 only to make interim payments for a tax year-end for which we have not processed a return.

Form RC160 will show the remittance period-end, that is, your monthly or quarterly instalment payment due date, not the tax year-end.

If you are making one payment for taxes under different parts of the Income Tax Act, tell us how to allocate each amount to make sure we credit your accounts correctly.

Form RC177, Remittance Voucher – Balance Due

Use Form RC177 to make a payment:

  • to replace a previous remittance that may have been returned by a financial institution
  • if the final payment due date for the return is before the filing due date of the return

You may have to enter the remittance period end.

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