The following message is from CBSA.

Although payment for the FEBRUARY, MAY, and  DECEMBER 2015 monthly K84 statement will be due as usual on the last business day of the month (February 27, May 29 and December 31, 2015), the Canada Border Services Agency (CBSA) realizes that some months have fewer days to arrange for payment, creating a challenge for clients. Therefore, the CBSA will not issue a late payment penalty or charge interest if the payment is received after the dates mentioned above, but on March 2, 2015, June 1, 2015, January 4, 2016 before 16:30 local time. See the chart below.

Should payments be received after March 2, 2015, June 1, 2015, January 4, 2016, 16:30 local time, they will be subject to interest and penalties effective March 2, 2015, June 1, 2015, January 4, 2016.

Note - This also applies to Customs Self-Assessment (CSA) importers. The customary month end Revenue Summary Form payment processes should be followed.

The payment due date and billing period procedures will remain in place until the implementation of the Accounts Receivable Ledger.

Should you have any questions, please contact the Assessment Unit by email CBSA-ASFC_Assessment_and_Licensing_Unit-Unite_des_cotisations_et_des_agrements@cbsa-asfc.gc.ca