On January 26, 2026, the CBSA published a bulletin reminding importers about the resumption of late payment penalties and late payment interest. 

Beginning in January, late payment penalties and late payment interest will no longer be waived, and the monthly calculation on unpaid debts, penalties, and other amounts owing will resume in full force. 

Late payment interest will begin accruing on accounts with overdue balances beginning on January 31, 2026, and will be included on the statement of account beginning on February 25, 2026. 

Canadian commercial importers are encouraged to review their CARM notifications, confirm their financial security and RPP requirements, and ensure that their January 2026 balances are paid in full and on time. 

For more information, please see the CBSA customs notice here and CARM bulletin 5416 here.