The Accounts Receivable Ledger (ARL) system is the first stage of Canada Border Services Agency’s (CBSA) Assessment and Revenue Management (CARM) project.
The ARL phase impacts how importers see their accounting records by replacing previously existing revenue and cash management systems. With the new system, Canadian importers with their own Account Security Number (ASEC) can access a centralized commercial client-based accounting system, receive enhanced electronic Daily Notices (DNs), and also get a monthly statement of Account (SOA) that summarizes the daily total of posted documents, the amount due and the due date for the current billing cycle.
To receive your Daily Notices and monthly SOAs electronically, you must register with the CBSA using the ARL Certification Form.