The Technical Commercial Client Unit (TCCU) office will be closed on Monday, December 26, 2016, Tuesday, December 27, 2016 and Monday, January 2nd, 2017, however, the CBSA external client support will be operating on an “after hours” schedule during this time.

For accounting purposes:

December 25^th, 2016 Statement of Account (SOA)

• The December SOA will be transmitted on the 25^th (although it’s Christmas day). The payment due date for the December 25^th SOA is January 3^rd, 2017 for all provinces with the exception of Quebec where the payment due date is January 4^th, 2017 for payments made at the bank; in spite of the fact that the SOA will show a January 3^rd, 2017 due date for everyone.

December (24^th-31^st) 2016 and January (1^st-4^th) 2017 Daily Notices (DN)

• A DN will be transmitted on the 24^th of December, which will contain B3 entries processed and accepted on the 23^rd of December.
• A DN will be transmitted on the 29^th of December, which will contain B3 entries processed and accepted on the 24^th, 25^th, 26^th, 27^th and 28^th of December.
• A DN will be transmitted on the 31^st of December, which will contain B3 entries processed and accepted on the 30^th of December.
• A DN will be transmitted on Wednesday January 4^th, which will contain B3 entries processed and accepted on December 31^st and January 1^st, 2^nd and 3^rd.

Monday, December 26^th, Tuesday December 27^th and Monday January 2^nd will not be counted in the calculation of overdue B3 entries.

Should you have any questions concerning late accounting penalties, please contact Nerissa Robinson (343) 291-7207 or Chantal Tougas (343) 291-7208.