Debt collection at the CRA
As a taxpayer, you help the economic and social well-being of all Canadians by paying your required amounts due to the government. Our focus is on helping you resolve your debts by applying the laws and regulations we administer in a uniform and fair way.
Services and information
Make a payment
How to make a full or partial payment to the CRA online, by mail, or in person
Pay your debt over time
Set up a payment arrangement online or by phone to pay off your debt over time
Call us if you can't pay on time
Talk to us about deferring a payment to a later date, making a payment arrangement and other options
What to expect when we contact you
Be aware of what we will ask you, and how to confirm it's really the CRA calling
If you don't pay your debt
How we contact you, consequences of not paying, penalties and interest, and how we may collect debt
How long a debt can be collected
Limitation periods of how long we can collect a debt, depending on the type of debt you owe
Types of debt collected by the CRA
We collect amounts you owe to the CRA and some other areas of the Government of Canada
How to process a garnishment
What to do if you get a requirement to pay (RTP) or demand on a third party (DTP) for someone else's debt
Collections policies
Policies that govern our collection of debts
Features
Taxology podcast – Understanding the collections process
Tune in to learn why acting early can help you resolve your debts with the CRA and how our collections officers work with taxpayers to find solutions.
Video: What to know if you have a debt with the CRA
This video is a basic introduction to debt collection at the CRA, such as how to work with the CRA if you can't pay and need to make a payment arrangement, and what may happen if you don't pay.
Monthly net income and expense worksheet
Use this tool to see if you are able to meet your payment responsibilities based on your personal financial situation.