If you owe taxes in Canada but do not maintain a Canadian bank account, the Canada Revenue Agency (CRA) allows individuals and businesses to make payments via international wire transfer.
This method is widely used by:
- Foreign corporations operating in Canada
- Non-resident property investors
- Overseas business owners with GST/HST obligations
- Individuals with Canadian tax liabilities
However, wire transfers must follow strict CRA instructions. Mistakes can result in payment delays, interest charges, or penalties.
This guide explains exactly how to send a compliant payment.
⭐ Quick Answer (Featured Snippet Target)
Can non-residents pay the CRA by wire transfer?
Yes. Non-residents without a Canadian bank account can pay the CRA using an international wire transfer. Payments must be sent in Canadian dollars (CAD), and bank fees must not be deducted from the payment amount.
What Payments Can Be Made by Wire Transfer?
✅ Individuals
You can pay:
- T1 income tax balances
- Tax instalments
- Part XIII non-resident withholding tax
- Tax-Free Savings Account (TFSA) amounts owing
- Underused Housing Tax (UHT)
- Benefit or credit repayments (e.g., GST/HST credit)
✅ Businesses
Most corporate tax obligations are eligible:
- Corporate income tax (T2)
- GST/HST remittances
- Payroll source deductions
- Excise taxes and fuel charges
- Luxury tax
- COVID-era subsidy repayments
⚠️ Important Exception:
Non-resident GST/HST security deposits cannot currently be paid via wire transfer.
3 Critical Requirements Before Sending a Wire
✅ 1. Payments Must Be in Canadian Dollars
The CRA does not accept foreign currency wires.
If your bank performs FX conversion automatically, consider sending slightly more than the balance to avoid accidental underpayment.
✅ 2. Select “OUR” for Wire Charges
In the wire instructions:
Charges Field: OUR
This ensures all banking fees are paid by the sender.
If fees are deducted from the transfer:
👉 The CRA will treat the payment as insufficient, potentially triggering interest.
This is one of the most common corporate payment mistakes.
✅ 3. Include Your CRA Account Number
In the description field, enter:
12226367 + your CRA account number + payment type
Example:
123456789RT0001 GST Filing
Missing account details are the #1 cause of payment posting delays.
Official CRA Wire Transfer Details
Bank: The Bank of Nova Scotia
SWIFT: NOSCCATT
Institution Code: 002
Transit Number: 47696
Routing Code: //CC000247696
Beneficiary: Receiver General for Canada
Account Number: 476962363410
After Sending the Wire — Do NOT Skip This Step
Once your wire is completed:
👉 Fax the payment confirmation to the CRA Revenue Processing Section.
Fax: 204-983-0924
Include:
- Payment date
- Amount
- Bank confirmation number
- Remittance form or GST/HST return (if applicable)
This significantly reduces payment matching errors.
Processing Time
Typical timelines:
- Considered paid: Same or next business day
- Visible in CRA account: ~3 business days
If your payment is not showing after 5 business days, contact the CRA promptly.
Expert Tips to Avoid Costly Mistakes
✔ Initiate large payments 3–5 business days before the deadline
✔ Double-check your CRA account number
✔ Keep the wire receipt
✔ Notify your accountant after sending
For corporations, even minor errors can create compliance risks.
When Should You Speak With a Tax Professional?
Consider professional guidance if:
- This is your first non-resident tax payment
- Your corporation owes Canadian taxes
- You are unsure which CRA account to use
- You received a CRA collection notice
- The payment amount is significant
A single wire error can lead to penalties that far exceed advisory costs.
Final Thoughts
For taxpayers without a Canadian bank account, wire transfer is one of the most reliable ways to pay the CRA — when done correctly.
The keys to success are simple:
✅ Send CAD
✅ Choose OUR for fees
✅ Include your CRA account number
✅ Fax confirmation
Follow these steps and your payment should be applied quickly and accurately.
⭐ FAQ
Can I pay the CRA from outside Canada?
Yes. International wire transfers are accepted for most tax payments.
How long does a CRA wire transfer take?
Typically 1 business day to arrive and about 3 days to appear in your CRA account.
Can I wire USD instead of CAD?
No. Payments must be made in Canadian dollars.
What happens if the bank deducts fees?
The CRA will treat your payment as short, and interest may apply.