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December 2012 K84

The following is a message from CBSA.

Although payment for December 2012's monthly K84 statement will be due as usual on December 31, 2012, the CBSA realizes that the number of statutory holidays and where they fall during the work week create a challenge for clients.  Therefore, the CBSA will not issue a late payment penalty or charge interest if the payment is received after December 31, 2012, but before January 2, 2013, 4:30 PM local time.  Should payments be received after January 2, 2013, 4:30 PM local time, they will be subject to interest and penalties dating back to January 2, 2013.  

As January 2, 2013 is a bank holiday in Quebec, clients who normally pay their K84’s at a bank in Quebec will have until January 3, 2013, 11:30 AM local time to provide their proof of payment to their payment office without incurring late payment penalties and interest.  Therefore should payments be received after January 3, 2013, 11:30 AM local time, they will be subject to interest and penalties dating back to January 3, 2013.

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

Topic(s)

Release
System Updates/Outages & Delays at the Border

Information source

Canada Border Services Agency (CBSA)
Disclaimer

The foregoing information is provided for informational purposes only and is not intended as, nor should it be considered, professional advice or a substitute for conducting your own thorough research and review. Before making any decisions or taking any action based on the information provided, you should conduct your own independent investigation and/or seek professional advice from a qualified expert in the relevant field. The CSCB disclaims all liability for actions taken or not taken based on the information provided.