CARM (Canada Border Services Agency (CBSA) Assessment and Revenue Management) is a new multi-phase, multi-year initiative that will modernize, streamline and transform the collection of duties and taxes on goods imported into Canada. CARM allows trade chain partners to have an online cloud-based portal where they can view their business numbers, apply for new business numbers, make payments of duties and taxes, view their statements of accounts with CBSA, and much more.

Countdown to CARM

CARM becomes the system of record for importers to Canada on May 13, 2024.


CARM Implementation Phases

Release 0 – January 2021 The Accounts Receivable Ledger (ARL) went live.
Release 1 – May 25, 2021 Release 1 launched the CARM Client Portal, a self-service tool that facilitates the accounting and revenue management processes with the CBSA.

The CARM Client Portal is available to importers and brokers, as well as trade consultants who currently submit rulings on behalf of importers. Those who have onboarded to the portal are able to view their transactions and statements of account, request a ruling and pay invoices with new electronic payment options.

Release 2 – October 2023 Soft Launch for Industry Partners

Release 2 soft launch is planned for October 2023 to allow selected industry partners to test their own internal systems and allow time for software service providers to continue to certify their software with CARM.

Release – May 13, 2024 CARM will become the official system of record for the collection of duties and taxes for commercial goods imported into Canada. The release scheduled for May 2024 will introduce the following features:

Note: As of May 13, 2024, the ability to register for an importer or exporter account (RM) will only be available via the CARM Client Portal. The Canada Revenue Agency will no longer be providing this service.

Further enhancements are expected to become available in the Fall of 2024.

What do you need to do?

  1. Obtain a Business Number and program account identifier (RM number)
  2. Register for the CARM Client Portal by creating an Individual User CARM Client Portal Account (Follow the step-by-step instructions to get set up on the CARM Client Portal)
  3. Link User Account with Business Account
  4. Grant Access to Employees, Representatives, and Broker (Follow the step-by-step instructions to delegate authority to Buckland)
  5. Have/obtain a Release Prior to Payment (RPP) Importer Security Bond

Why is it important to register? 

CARM Importer Security Bond

As part of the CBSA CARM initiative release 2, importers will soon be required to secure and post their own importer security bond in order to participate in the Release Prior to Payment Privilege (RPP). Previously, a customs broker was able to use their own customs bond on behalf of their clients, and this will no longer be allowed under CARM as of May 2024.

RPP allows importers and customs brokers to obtain a release of goods from the CBSA and defer payment of duties and taxes as well as the accounting of these fees. If an importer does not have their own security bond, they will no longer be able to recognize these benefits under RPP and will need to pay duty and taxes prior to goods being released by the CBSA.

Resource: Customs Bond Checklist (Surety Association of Canada)

We know that the changes coming with CARM can be overwhelming, but rest assured that Buckland will be working hand in hand with our customers to ensure that they have the information required to successfully transition into each release of CARM.

CBSA CARM Client Portal Webinars:

Webinar Registration – Registering Your Small /  Medium Business on the CARM Client Portal

The CBSA’s Assessment and Revenue Management (CARM) team is excited to offer a new series of shorter webinars dedicated to helping small and medium businesses understand how CARM may affect them while guiding them through the steps required to register on the CARM Client Portal.

Registration is required for these webinars. Please register using the link that corresponds to your preferred date/time.

EnglishTuesday, December 5th, 20231:00pm – 2:30pm ESTRegister
EnglishWednesday, December 13th, 20231:00pm – 2:00pm ESTRegister
English Thursday, January 11th, 20241:00pm – 2:00pm ESTRegister
English Tuesday, January 16th, 20247:00pm – 8:00pm ESTRegister
EnglishThursday, January 25th, 202410:00am – 11:00am ESTRegister
EnglishWednesday, January 31st, 20241:00pm – 2:00pm ESTRegister
EnglishTuesday, February 6th, 20241:00pm – 2:00pm ESTRegister
EnglishTuesday, March 19th, 20241:00pm – 2:00pm ESTRegister
FrenchTuesday, December 5th, 2023 3:00pm – 4:30pm ESTRegister
FrenchThursday, January 11th, 20243:00pm – 4:00pm ESTRegister
FrenchTuesday, January 23rd, 20246:00pm – 7:00pm ESTRegister
FrenchWednesday, January 31st, 202410:00am – 11:00am ESTRegister
FrenchTuesday, March 19th, 20243:00pm – 4:00pm ESTRegister

Webinar Registration – What You Need to Know with CARM Release 2 Webinar

These webinars will focus on the key changes to understand and prepare prior to Release 2 of the CARM Client Portal.

Registration is required for these webinars. Please register using the link that corresponds to your preferred date/time.

EnglishThursday, January 18th, 20241:00pm – 2:30pm ESTRegister
EnglishTuesday, February 13th, 20241:00pm – 2:30pm ESTRegister
EnglishTuesday, March 26th, 20241:00pm – 2:30pm ESTRegister
FrenchThursday, January 18th, 20243:00pm – 4:30pm ESTRegister
FrenchTuesday, March 26th, 20243:00pm – 4:30pm ESTRegister

Webinar Registration – Open Mic Sessions

Open Mic Sessions are an open forum where TCPs can attend to ask questions in English or French on topics covered in any of the webinars.

BilingualThursday, January 25th, 20241:00pm – 2:00pm ESTRegister
BilingualWednesday, March 27th, 20242:00pm – 3:00pm ESTRegister

Helpful links from CBSA:

The CBSA has released a CARM toolkit including:


Make registration easy with these step-by-step instructions to walk you through the process of signing up for the CARM Client Portal and delegating authority to your broker. 

CARM Release 2 is scheduled for October 2024 and there are a number of tasks that importers need to complete to be prepared. Find out more and get prepared today!

Access our frequently asked questions guide for answers to the most common CARM questions.

Access our Webinar

To learn how to register for the CARM Client Portal, watch our webinar from April 20, 2021, featuring a step-by-step presentation with our special guests from the CBSA to help you better understand the process.

Listen to our How to Register for the CARM Client Portal Podcast

On this episode of the Beyond Borders Podcast, we are joined by Sara Hiebert, Account Manager at Buckland. Sara walks listeners through the steps to easily get registered for the CARM Client Portal.

A tip to keep in mind!
The first person to register for a business will be considered the account manager, so be sure to have the correct person at your organization registering for the CARM Client Portal.