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Canada Border Services Agency adjusts certain fees for inflation and GST/HST
- On 24 February 2026, the Canada Border Services Agency (CBSA) announced in Customs Notice 26-04 that certain CBSA-administered fees will be adjusted for inflation under the Service Fees Act, with all changes taking effect on 1 April 2026.
- Fees that have not been increased since 1 April 2019 will increase by 25.3% to reflect compounded inflation, affecting customs broker licensing and examinations, customs special services charges (including courier low-value shipments) and warehousing, as well as storage charges.
- The CBSA will continue to apply annual inflationary adjustments going forward.
- From 1 April 2026, goods-and-services tax/harmonized sales tax will apply to certain CBSA cost-recovery service fees for the clearance of travelers outside regular hours or at non-designated locations while services provided during regular hours at designated points of entry remain unaffected.
On 24 February 2026, the Canada Border Services Agency (CBSA) published Customs Notice 26-04, Changes to Certain Fees to Reflect Inflation and Taxes, announcing that certain fees it administers will be adjusted for inflation under the Service Fees Act. As well, goods-and-services tax/harmonized sales tax (GST/HST) will apply to service fees administered through cost-recovery agreements for the clearance of travelers.
Both measures will take effect on 1 April 2026.
Certain fees adjusted for inflation
Since 1 April 2019, the CBSA has not adjusted certain fees annually for inflation. Effective 1 April 2026, fees that have not been adjusted will increase to reflect compounded inflation. This will result in a 25.3% increase over current fees, as reflected in the following table.
|
Fee group |
Fee name |
Current amount (CA$) |
New amount as of 1 April 2026 (CA$) |
|---|---|---|---|
|
Customs broker fees |
Customs broker license issuance |
600.00 |
751.65 |
|
Customs broker license renewal |
600.00 |
751.65 |
|
|
Processing an application to write the customs broker professional examination |
200.00 |
250.55 |
|
|
Customs special-services charges (includes Courier Low-Value Shipment Program) |
Special service performed by an officer in respect of imported goods or goods destined for export — first two hours or portion thereof |
54.00 |
67.65 |
|
Each additional hour or portion thereof |
27.00 |
33.82 |
|
|
King's and frontier warehouse storage charges1 |
Daily fee for storage of commercial goods left at a customs office or deposited in a place of safe-keeping — any automobile, truck or other vehicle and any self-propelled machinery2 |
10.00 |
12.53 |
|
Storage of commercial goods left at a customs office or deposited in a place of safe-keeping — any shipment of goods other than the goods described in Schedule Item 1 — per 50 kg per day |
0.45 |
0.56 |
|
|
Minimum daily charge for storage of commercial goods other than the goods described in Schedule Item 1 |
5.00 |
6.26 |
The CBSA will continue to adjust these fees annually for inflation.
Notably, the Governor in Council has granted remission for outstanding debts resulting from the non-collection of inflation-based adjustments to fees charged by the CBSA between 1 April 2019 and 31 March 2026 under the Financial Administration Act.3
GST/HST — Certain service fees
The CBSA has cost-recovery agreements with various clients, such as airport authorities, airlines and cruise ships, to provide border services (i.e., the clearance of travelers arriving in Canada) when the service is either:
- Performed outside a CBSA site's authorized hours of service
- Delivered at a non-designated location that does not offer CBSA services
- Excluded from the regular services offered at a CBSA site, including when passenger volumes at an airport of entry (AOE) exceed the AOE designation
GST/HST will apply to service fees for the clearance of travelers effective 1 April 2026. It remains that fees do not apply to border services for the clearance of travelers arriving in Canada during regular business hours at designated points of entry.
For additional information concerning this Alert, please contact:
Ernst & Young LLP (Canada), Global Trade
- Sylvain Golsse, Partner
- Kristian Kot
- Denis Chrissikos
- Traci Tohn
EY Law LLP (Canada)
- Helen Byon
- Peter Jarosz
- Nadja Momcilovic
- Jackie Leahy
For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert.
Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor