How to Pay CRA as Self-Employed: Every Payment Method
Filing your return and paying your balance are two separate things. Here is every way to send money to CRA, which account number to use for income tax versus GST/HST, and what happens if you pay the wrong account.
Quick Answer
The fastest method for most people is online banking bill payment. Add two payees: "CRA (Revenue) - Personal Income Tax" using your SIN as the account number, and "CRA (Revenue) - GST/HST" using your 15-character Business Number. Payments take 1–2 business days to post — initiate 2 days before the due date.
Know your two CRA accounts
As a self-employed person you have at least two separate CRA accounts, and they require different payment references:
| Account | Payee name (online banking) | Account number to use |
|---|---|---|
| Personal income tax (T1) | CRA (Revenue) - Personal Income Tax | Your 9-digit SIN |
| GST/HST | CRA (Revenue) - GST/HST Payment | 15-character Business Number (e.g., 123456789RT0001) |
Method 1 — Online banking bill payment (most common)
Most Canadian banks let you add CRA as a bill payee. Log in to your bank's online banking, go to bill payments, and search for "CRA" or "Canada Revenue Agency." You will see several options — select the one matching what you are paying:
- Income tax balance owing or instalment: CRA (Revenue) - Personal Income Tax → use your SIN
- GST/HST remittance: CRA (Revenue) - GST/HST Payment → use your Business Number
Online banking payments take one to two business days to reach CRA. If your due date is April 30, initiate the payment by April 28 at the latest.
Method 2 — My Payment (pay.canada.ca)
CRA's My Payment portal accepts Visa Debit, Mastercard Debit, and Interac Online — but not credit cards. Go to pay.canada.ca and select your payment type. My Payment processes same-day, making it the best option if you are paying on the due date.
You do not need a CRA login to use My Payment. Have your SIN (income tax) or Business Number (GST/HST) ready, along with your debit card.
Method 3 — Pre-authorized debit
You can set up a pre-authorized debit through My Business Account (for GST/HST) or My Account (for income tax). Choose the amount, the date, and your bank account. CRA will pull the payment automatically on the scheduled date.
This is a good option for quarterly GST/HST instalments where you know the amount in advance. You must set it up at least three business days before the payment date.
Method 4 — In person at Canada Post
CRA can generate a QR-code remittance voucher through My Account or My Business Account. Print the voucher and bring it with cash or a debit card to a Canada Post outlet. Canada Post will accept the payment and issue a receipt.
This method is slower to post (allow 3–5 business days) and most people find it less convenient than online banking, but it is an option if online access is unavailable.
CPP contributions — no separate payment needed
CPP contributions on self-employment income are not a separate payment. They are calculated on Schedule 8 when you file your T1 return and are included in your income tax balance owing. When you pay your income tax balance, you are also paying your CPP contributions. You do not need a separate payee or account number for CPP.
If you cannot pay the full amount
File your return on time regardless. A filed return with zero payment avoids the late filing penalty entirely — you will owe interest on the unpaid balance from the due date, but the penalty (up to 10% of the balance owing in some cases) is eliminated by filing on time.
Call CRA business inquiries at 1-800-959-5525 to discuss a payment arrangement. CRA will generally work with you if you initiate contact — they are less accommodating once a collection action is already underway.
This article is for informational purposes only and does not constitute tax advice. Tax rules can change — always verify with CRA or a qualified tax professional before filing.