Pay at the counter (teller) at a bank or credit union – Payments to the CRA

What you can and can't pay

Payments you can make at the counter (teller) at your bank or credit union

Individuals

• Income tax (T1) 2025 tax return
• Income tax (T1) amount owing
• Income tax (T1) instalment payments
• Benefits and credit repayments:
  • Advanced Canada workers benefit (ACWB)
  Alberta credits including:

  • Alberta child and family benefit (ACFB)
  • Canada Carbon Rebate (CCR)
  Canada Child Benefit (CCB) and related provincial and territorial benefits including:

  • BC early childhood tax benefit (BCECTB)
  • BC family benefit (BCFB)
  • BC family bonus and earned income benefit (BCF)
  • New Brunswick child tax benefit (NBCTB)
  • Newfoundland and Labrador child benefit (NLCB)
  • Northwest Territories child benefit (NWTCB)
  • Nova Scotia child benefit (NSCB)
  • Nunavut child benefit (NUCB)
  • Ontario child benefit (OCB)
  • Prince Edward Island child benefit (PEICB)
  • Saskatchewan child benefit (SCB)
  • Yukon child benefit (YCB)
  • Canada dental benefit (CDB)
  Canada Groceries and Essentials Benefit (formerly GST/HST credit) and other federal, provincial and territorial benefits and credits including:

  • BC climate action tax credit (BCCATC)
  • BC HST credit (BCHSTC)
  • New Brunswick harmonized sales tax credit (NBHSTC)
  • Newfoundland and Labrador disability benefit (NLDB)
  • Newfoundland and Labrador income supplement (NLIS)
  • Northwest Territories cost of living offset (NTCOLO)
  • Nova Scotia affordable living tax credit (NSALTC)
  • Nunavut carbon credit (NCC)
  • Prince Edward Island essentials benefit (PEIEB)
  • Saskatchewan low-income tax credit (SLITC)
  • Yukon government carbon price rebate-individuals (YGCPRI)
  • COVID-19 benefits (CERB, CESB, CRB, etc.)
  • One-time top-up to the Canada housing benefit (OTCHB)
  Ontario credits including:

  • Ontario energy and property tax credit (OEPTC)
  • Ontario sales tax credit (OSTC)
  • Ontario senior homeowners’ property tax grant (OSHPTG)
  • Northern Ontario energy credit (NOEC)
  • Universal Child Care Benefit (UCCB)
• First-home savings account (FHSA)
• Part XIII non-resident withholding tax
• Section 216 tax return (T1159)
• Underused Housing Tax (UHT)

Businesses

• Corporation income tax (T2)
• Corporation income tax (T2) interim (instalment) payments
• Air Travellers Security Charge (ATSC))
• COVID-19 business subsidies (wage or hiring subsidy, rent subsidy) repayment
• Excise duties
• Excise tax
• Excise tax on insurance premiums
• Fuel charge
• GST/HST remittances
• Partnerships, information returns penalty, or Tax on the repurchases of equity
• Luxury tax
• Nova Scotia Workers' Compensation Board payments
• Part XIII non-resident withholding tax
• Payroll source deductions
• Underused Housing Tax (UHT)

Trusts

• Trust income tax (T3)

Payments you cannot make at the counter (teller) at your bank or credit union

Individuals

• Tax-free savings account (TFSA) amount owing

Businesses

• Garnishment on behalf of an employee
• Workplace Safety and Insurance Board (Ontario) payments

Charities

• Charity re-registration or penalty payment

If you can't use this method or want to pay in another way, find options for your situation by answering a few questions about what you are paying.

How to pay the amount you owe

You can make a payment to the CRA by visiting your Canadian bank or credit union.

Bring a remittance voucher

Bring a remittance voucher so that the payment can be applied to your CRA account correctly.

Banks and credit unions do not accept photocopies of remittance vouchers or any other type of payment form.

If you do not have one, order or print a remittance voucher or a payment form.

Pay at the teller or clerk

You can pay at a bank or credit union by:

• direct withdrawal from your bank account
• debit card
• cheque or money order

If you are paying from an institution outside of Canada and the United States, you may need to pay by wire transfer.

Paying customs debt, student loans, or amounts to other government areas

The CRA may contact you about a debt you owe to another government area. We do not accept payments directly for these types of debt.

To find out how to pay customs debt or make other payments to Canada Border Services Agency (CBSA), visit: How to pay the CBSA.

To find out how to pay Canada Student Loans or Canada Apprentice Loans or make other payments to Employment and Social Development Canada (ESDC), visit: Payment instructions for ESDC.