CBSA Assessment and
Revenue Management (CARM)
What is CARM?
The CBSA Assessment and Revenue Management (CARM) project is a multi-year initiative that will transform the collection of tax and duty for goods imported into Canada.
Through CARM, the Canada Border Services Agency (CBSA) will also introduce a new suite of online tools to help streamline the process of importing commercial goods into Canada.
CARM is CBSA’s accounting and revenue management program. This system is where your transactions, balances, and status of your CBSA account are maintained. If your business is on the GST Direct or Importer Direct Security payment option, we recommend that you CLICK HERE to register for your Daily Notice (DN) and Statement of Account (SOA) to assist with CARM.
Release 2: Go-Live Date and RPP
At the recent CARM Trade Chain Partner Working Group meeting the Executive Vice President of the CBSA, Ted Gallivan, opened the meeting with the following remarks:
“The CBSA plans to present a revised project plan to the Treasury Board that shows the go-live date (for CARM R2) as being 1 of 2 dates in 2023, either May 2023 or October 2023, in order to lock down the related regulations, rules of engagement, and to be sure that onboarding is complete.”
It was also stated that a Release Prior to Payment transition plan would NOT be forthcoming anytime soon.
Record of Discussion from the last meeting (March 30th) and slide deck from the meeting.
Latest CARM Updates
The CBSA announced a potential R2 implementation date of May or October 2023.
The CBSA is hosting webinars on CARM Client Portal (CCP) registration. Find these through our Discover More CBSA Resources link below, or watch our CCP recorded webinar in our CARM Simplified series.
CCP registration and bond security is underway in preparation for Release 2.
Contact us through the links above or call us toll free at 1-833-854-CARM (2276) for assistance.
CBSA's implementation timeline
COMPLETE: CARM Release 0 had no impact on importers. CBSA simply moved the existing Accounts Receivable Ledger (ARL) system from its previous data centre configuration to the more robust SAP S4/HANA system in the cloud.
COMPLETE: CARM Release 1 has launched, allowing businesses the opportunity to register in the CARM Client Portal (CCP). This phase offers the business registration component and basic functionality in the CCP, including delegating access to employees and service providers, visibility of transactions, transaction balances, and the ability to make payments directly to CBSA. Contact CCP Support for registration assistance.
Payment directly to CBSA will require almost all importers to post a yearly surety bond. CLICK HERE to request a bond or contact your local account representative.
May or October 2023: CARM Release 2 will establish CARM requirements and present the full functionality of the CPP. Some new features include a new electronic Commercial Accounting Declaration (CAD) that will replace the current Customs Coding form (B3) and Request for Adjustment form (B2). As well, new features for payment and billing processes will transition the way corrections and adjustments are managed. Importers will have to be enrolled on the CCP and have their financial security processes in place as of the start of this phase, or risk having their shipments held at the border.