Skip to content


CBSA's Assessment and Revenue Management (CARM) will transform how the Canada Border Services Agency assesses, collects, manages and reports on import revenue and trade information. Learn about the upcoming changes – and how they affect you.

Upcoming changes

RELEASE 1: Spring 2021 CARM Client Portal, basic functions

The Canada Border Services Agency (CBSA) is introducing an online client self-service portal in the Spring of 2021. While registration will not be immediately mandatory, importers are encouraged to register for the portal early on, as all importers and trade chain partners will be required to establish a portal connection to do business with the Agency. As part of the registration process, importers must delegate their customs broker(s). This will be a mandatory requirement in order for CBSA to allow the broker(s) to release and account for their goods.

Key functions of the CARM Client Portal:

  • Ability to set up pre-authorized debit (PAD), in addition to credit card or financial institutions, to pay account.
  • Statement of Account, Daily Notices and basic client transaction information will be available on the CARM Client Portal.
  • Ability to delegate access to business account to individuals and/or legal entities. In release 1, delegation by importer is limited to customs broker and trade consultants.
  • Ability to request rulings on the CARM Client Portal.

New onboarding process to gain access to the CARM Client Portal:

  • To access the portal, importers will use GCKey or Sign-on Partner to create a user account and link to a business account.

New tools available for Trade Chain Partners:

  • Duty and Tax Calculator for estimation purposes.
  • HS Classification Tool to assist in accurately classifying goods.
  • CARM Chatbot (focused on getting users onboarded to the portal).

What does this mean to importers and trade chain partners?

  • Beginning in Spring 2021, importers, customs brokers and trade consultants will need to create their portal Business Account and designate a Business Account Manager (BAM). The BAM will be responsible for managing the day to day aspects of the account (e.g., assigning privileges, approving delegation of authority requests, etc.).
  • All users of the CARM Client Portal will be required to create their individual portal user accounts using GCKey or Sign-on Partner.

RELEASE 2: Spring 2022 CARM Client Portal, all functions

  • Business registration and program enrolment will be open to all trade community partners.
  • Electronic commercial accounting declarations (CAD) with ability for corrections and adjustments (to replace current B3 Customs Coding and B2 Request for Adjustment forms).
  • Changes to Release Prior to Payment requirements for bonds.
  • Harmonized billing cycles.
  • New offsetting options.
  • Electronic management for appeals and compliance actions.

Background information

CARM is a large, multi-year project, which kicked off in January 2016, with the Accounts Receivable Ledger (ARL).

The Canada Border Services Agency (CBSA) is working to improve service delivery by simplifying processes and expanding opportunities for the commercial trade community to interact electronically with Customs.

CARM’s next phases will be implemented in May 2021 and May 2022.

Accounts Receivable Ledger

ARL changed the way importers see their accounting records by replacing previously existing revenue and cash management systems.

Key changes include:

  • The K84 was replaced with a Statement of Account (SOA) for both importers and third-party service providers. The SOA is issued at the business number level.
  • For importers, the business number is noted at the BN15 level, which is inclusive of the RM number ending.
  • Daily Notices (DNs) are provided with transactional detail while the SOA reflects an overall summary of the duty and taxes as provided in the Daily Notices.
  • The SOA contains an “other section” where document types other than the B3 can be noted. These “other “document types are not included in the overall monthly obligation to the Receiver General. For these types of “other” documents the payment due date is noted.

Importers are eligible to receive their own Daily Notices (DN) and Statements of Account (SOA) electronically. To do so, the importer must complete an ARL application and submit to the Technical Commercial Commerce Unit TCCU of CBSA. The application will identify how the importer chooses to receive their electronic DN and SOA and provides the agency with authorization to send the new form.  Download the ARL application form here.  When completed, click here to send to CBSA.

Livingston clients can choose to still have their statements sent to Livingston to manage on their behalf or they can choose to manage the receipt and payment directly.

Stay on top of CARM

Livingston’s customs and regulatory affairs experts are part of the CARM working group and will provide regular updates on the CARM project. Contact us to learn more!

Visit CBSA’s website to learn more about CARM.