As the first phase of the CBSA Assessment and Revenue Management (CARM) project, the Accounts Receivable Ledger (ARL) will improve, simplify and streamline the assessment and collection of revenue from the commercial trade community.

ARL is scheduled for implementation in January 2016.

What is changing for January 2016?
If you are a Trade Chain Partner (TCP) with Account Security (ASEC) for Release Prior to Payment (RPP) privileges, you will see:

new Daily Notices (DN) and Statements of Account (SOA) that combine multiple transaction types into one statement, enabling account-level management and reconciliation, and helping to manage payment due dates. For example, these statements will contain information about payments made, interest owing, and refunds issued, as opposed to the current K84s that only provide information about B3 transactions. While these new documents will be available to both brokers and importers, there are some limitations to broker statements (see ‘New DN/SOA Layout for Brokers’, below);
new statement layouts, required in order to transmit the additional data. TCPs will need to adjust their systems to accept the new layouts;
a new option to receive statements in XML format, in addition to the current CADEX and EDIFACT formats;
more reliable file transmission times. DNs will continue to be produced daily (unless there has been no activity for the day). SOAs will now be consistently produced on the 25th day of the month, as opposed to the current monthly K84 which is sometimes released on the 26th or 27th.
Importer statements can still be sent to brokers via the broker’s EDI connection.