or non-residents who do not maintain a Canadian bank account, the Canada Revenue Agency (CRA) allows tax payments to be made via international wire transfer. This method is commonly used by foreign corporations, investors, and individuals with Canadian tax obligations.
However, wire transfers must follow very specific instructions to ensure payments are applied correctly and without delay.
This guide explains what you can pay, what you cannot pay, and exactly how to complete a CRA wire transfer.
Who Should Use Wire Transfer?
Wire transfer is designed primarily for:
✅ Non-residents without a Canadian bank account
✅ Foreign corporations with Canadian tax filings
✅ Businesses making GST/HST or payroll remittances
✅ Individuals owing Canadian income tax
⚠️ Important Exception:
Wire transfers cannot currently be used to pay non-resident GST/HST security deposits.
Service fees may be charged by your financial institution, although Scotiabank (The Bank of Nova Scotia) does not charge a fee for forwarding payments to the CRA.
What Payments Can Be Made by Wire Transfer?
Individuals
You can pay:
- T1 income tax balances and instalments
- Benefits or credit repayments (such as CCB, GST/HST credit, or Canada Carbon Rebate)
- Part XIII non-resident withholding tax
- TFSA amounts owing
- Underused Housing Tax (UHT)
- Section 216 tax returns
Businesses
Wire transfer is accepted for:
- Corporate income tax (T2) and instalments
- GST/HST remittances
- Payroll source deductions
- Excise taxes and duties
- Fuel charges
- Luxury tax
- COVID-19 subsidy repayments
- Garnishments
- Partnership penalties
- Underused Housing Tax
Trusts
- T3 trust income tax balances can also be paid by wire transfer.
Payments That Cannot Be Made by Wire
The CRA does not accept wire transfers for:
- Ontario Workplace Safety and Insurance Board (WSIB) payments
- Charity re-registration fees or penalties
If your payment falls into these categories, you must use an alternative CRA payment method.
Key Requirements Before Sending a Wire
✔ Payments must be sent in Canadian dollars (CAD)
Foreign currency wires may be rejected or cause processing delays.
✔ Choose the correct fee option
Select:
👉 Charges field: “OUR”
This ensures your bank does not deduct fees from the payment amount.
If fees are deducted, the CRA will treat the payment as underpaid, potentially resulting in interest or penalties.
CRA Wire Transfer Details
Use the following banking information when initiating the transfer:
Bank: The Bank of Nova Scotia
Address: 4715 Tahoe Blvd, Mississauga ON L4W 0B4
SWIFT: NOSCCATT
Institution Code: 002
Transit Number: 47696
Routing Code: //CC000247696
Beneficiary: Receiver General for Canada
Account Number: 476962363410
Beneficiary Address:
11 Laurier Street
Gatineau QC K1A 0S5
Description Field:
Include:
12226367 + your CRA account number + payment details
Failing to include your full CRA account number will almost certainly delay processing.
Information You MUST Provide
For Individuals
Include:
- Social Insurance Number (SIN) or non-resident tax account
- Full legal name
- Telephone number
- Tax year
Example:599999976, John Smith, 613-000-0000, 2023
For Businesses
Provide:
- Business Number (BN) or non-resident account
- Legal business name
- Period end date
- Telephone number
Example:777777798RP0001, Smith Construction, 2023/03/15, 613-000-0000
After Sending the Wire (Very Important)
Once the transfer is complete:
👉 Fax your payment confirmation to the CRA Revenue Processing Section
Fax: 204-983-0924
Include:
- Payment date
- Amount
- Bank confirmation number
- Copy of remittance or GST/HST return (if applicable)
This step significantly reduces matching errors and processing delays.
Processing Time
- Considered paid: Same day or next business day
- Visible in CRA account: Typically within 3 business days
If the payment does not appear after 5 business days, you should contact the CRA to investigate the issue.
Expert Tips to Avoid Payment Problems
✔ Always send slightly more than the balance if your bank charges unpredictable fees.
✔ Double-check your CRA account number before sending.
✔ Keep the wire confirmation for your records.
✔ Notify your accountant after payment.
For large corporate payments, consider initiating the wire 3–5 business days before the deadline to avoid late penalties.
Final Thoughts
Wire transfer is one of the most reliable ways for non-residents to pay Canadian taxes — but only when executed correctly.
Most payment issues occur because of:
- Missing CRA account numbers
- Incorrect fee settings
- Fees deducted from the transfer
- Failure to send confirmation
Following the steps above will help ensure your payment is applied quickly and accurately.
Source：Canada.ca