Further to CBSA Message EDI14-006, issued 23 January 2014, following is a reminder regarding K84 payments for November and December 2014.
Ordinarily, payments of the K84 Monthly Account Statement must be received at CBSA payment offices by 16:30 local time on the last business day of the month. The CBSA recognizes that certain months of the year have fewer days for clients to arrange for payment, therefore should K84 monthly payments for the affected months noted in the table below be received by the CBSA on the deferred dates specified, the CBSA will not charge interest or issue penalties.
| Month | Due date | Deferred to date |
| November | 11-28-2014 | 12-01-2014 |
| December | 12-31-2014 | 01-02-2015 |
| *01-05-2015 for clients in Québec who normally pay at the bank |
January 2, 2015 is a bank holiday in Québec, therefore clients who normally pay their K84 at a bank in Québec have until 11:30 a.m. local time January 5, 2015 to submit proof of payment to their payment office without incurring late payment penalties and interest.
This also applies to Customs Self-Assessment importers. The customary month-end Revenue Summary Form payment processes should be followed.
The current payment due date and billing period procedures will remain in place until the implementation of the Accounts Receivable Ledger.
Contact:
Assessment and Licensing Unit
Trade Policy Division
Trade Programs Directorate
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