The Canada Revenue Agency (CRA) provides a variety of ways to pay the balance owing on your Canadian personal income taxes. You can mail a cheque, pay using online or telephone banking, use the CRA's My Payment Service or pay at a Canadian financial institution.
Payment for the balance owing on line 485 of your tax return is due by April 30, 2014. If you owe Canadian income tax, the CRA charges both penalties and interest for filing your income taxes late.
When you make a payment, be sure to provide accurate information to identify the account to which the payment should be credited and what the payment is for (the tax year for example). When the CRA asks for your Account Number they are asking for your Social Insurance Number for personal income taxes and your Business Number for business income taxes.
1. Attach a Cheque or Money Order to Your Paper Return
If you file a paper income tax return, attach a cheque or money order to the first page of the return. The cheque or money order should be payable to the Receiver General. Put your Social Insurance Number on the front of the cheque or money order. Here are the mailing addresses for sending a paper return.
2. Use Online or Telephone Banking
You can use your online or telephone banking to pay the CRA the same way you pay your other bills. Select The Canada Revenue Agency, Revenue Canada, or Receiver General in the list of payees. Make sure you identify the type of account (personal or business), Social Insurance Number or Business Number, and reporting period or tax year to which you want the payment applied. Contact your bank if you need help.
3. Use the My Payment Service
The CRA My Payment service lets you pay the Canada Revenue Agency directly using Interac® Online if you have an online account with
- Bank of Montreal (personal accounts only)
- RBC Royal Bank, or
- TD Canada Trust
The transaction total must be within the daily or weekly withdrawal limit of your online banking account.
For more information on the My Payment service, see the CRA's My Payment FAQ.
4. Pay at a Canadian Financial Institution
You can pay your personal income taxes by cheque or money order at your bank, but you must attach a personalized remittance voucher.
Remittance vouchers are preprinted in specialized ink, so copies are not valid. Remittance vouchers can be ordered online from the CRA through the My Account Tax Service, the Quick Access Tax Service, or by phone at 1-800-959-8281.
The cheque or money order should be made payable to the Receiver General and include your Social Insurance Number on the front.
5. Mail a Cheque or Money Order
Make the cheque or money order payable to the Receiver General and include your Social Insurance Number on the front.
The CRA prefers that you complete and attach a personalized remittance voucher to the cheque or money order.
However, if you don't have a remittance voucher, you can attach a note to the cheque or money order indicating your Social Insurance Number and providing payment instructions (e.g. "This payment is to cover the Balance Owing on Line 485 of my 2013 income tax return filed [date] using [NETFILE].")
Canada Revenue Agency
875 Heron Road
6. Pay by Instalments
Some individuals in Canada are required to pay their income tax in regular instalments during the year, rather than in a lump sum on April 30. This happens when not enough income tax is withheld from their income over the course of one year. Common types of income that might cause this are rental income, investment income, self-employment income, income from more than one job, or certain pension payments. For details on who has to pay income tax instalments, see the CRA pamphlet Paying Your Income Tax by Instalments.
The quarterly due dates for income tax instalment payments are March 15, June 15, September 15 and December 15. The CRA sends these individuals an instalment reminder package which includes Form INNS3 with two tear-off voucher sections.
Income tax instalments can be paid in the following ways.
Using the My Payment service.
Electronically using online or telephone banking through your financial institution. You may be able to schedule post-dated payments. Contact your financial institution for information on the specific services they provide.
Pay at a financial institution. You must give the bank a completed Form INNS3 (the form is in the instalment reminder package) with your payment. The teller will stamp the form and return it to you as your receipt.
Through a pre-authorized debit plan (PAD). You can arrange to have pre-authorized instalment payments debited from your bank account. You can set up a pre-authorized payment plan through the My Account Tax Service. You can cancel or change the amount of your payments through My Account as well. See the Pre-authorized Debit FAQ for more information.
By mail. Send a cheque or money order with your Social Insurance Number written on the back and payable to the Receiver General as well as a completed voucher section from Form INNS3 which you received in your instalment package to:
Canada Revenue Agency
875 Heron Road