January 27, 2026 – In order to support the transition to the CBSA Assessment and Revenue Management (CARM) system, the CBSA in January 2025 put in place transition measures for late-payment interest as per Customs Notice 25-02. As per CBSA, starting on January 31, late-payment penalties and late-payment interest will no longer be waived, and monthly calculation on unpaid debts such as duties, penalties and other amounts owing will resume. The late-payment interest will start accruing on accounts with an overdue balance as of January 31, and will be included on the Statement of Account to be issued on February 25.