News and Insights

Tax Alert | CBSA Moving Forward with Major Systems Changes

Tax Development Sep 25, 2023

The Canada Border Services Agency (CBSA) has announced that it will continue moving forward with its CBSA Assessment and Revenue Management (CARM) project. However, the implementation date for CARM Release 2 has been moved from October 2023 to May 2024. This deferral will allow importers more time to prepare for this significant system change.

The CARM project is a major, multiphase initiative by the CBSA to modernize and streamline the accounting process for commercial imports into Canada. The project is intended to promote improved compliance with customs regulations and efficiency by providing importers with self-service access to an online electronic platform.

CARM Release 1 was launched in May 2021, giving importers, brokers, and consultants the ability to set their online access to the client portal, view basic information regarding their accounts, request rulings, and electronically pay invoices.

CARM Release 2 plans to introduce several new online features, including:

  • Correction and adjustment of commercial accounting declarations;
  • Harmonization of billing cycles;
  • Options for offsetting;
  • Management of appeals; and
  • The ability to register for a Business Number and enroll in various CBSA commercial programs.

In addition, when Release 2 is implemented in May 2024, the client portal will be the only way for an organization to register for an importer or exporter account.

The delay in the second phase of this project should allow the import community more time to prepare for the upcoming change by setting up online access and updating and testing their internal import procedures. Indeed, selected industry partners will have access to Release 2 as early as October 2023 to test their internal systems or certify their software for use with CARM. 

Further enhancements are expected to become available in the fall of 2024. Additional information about the CBSA’s plans can be found on the Government of Canada website at:

If you have any questions or concerns about the CARM project and how these changes might impact your business, please contact Ryan’s Customs Duty team.

Maureen Gilfoy
Director, Customs Duty

Sebastian Drozdziewicz, CCS
Senior Manager, Customs Duty