CRA’s Taxpayer self-service – Unapplied Available Payments
Please see the following update from CRA. It is associated to payments that have been made on your personal tax account, but not yet applied to a specific tax year.
Payments on an individual tax account that have not been applied to a particular tax year can be viewed in the “Available payment(s)” section of the “Accounts and payments” page on My Account for Individuals.
In addition to the existing options to transfer available payments to an individual tax balance or to instalments for the current year, taxpayers and their authorized representatives can now use the “Transfer payment(s)” option on the Accounts and payments page in My Account to transfer available payments to a COVID-19 benefits balance, in real time.
“Transfer payment(s)” cannot be used to transfer a payment to an amount under appeal, or to an amount that is not shown on the “Accounts and payments” page on My Account. For these payment transfers, the Canada Revenue Agency (CRA) will need to be contacted at 1‑800‑959‑8281.
In May 2024, the CRA will begin issuing annual “Available Payments Summary” letters to taxpayers who have available payments on their account. Taxpayers who are signed up for e-notifications will receive an email notification of the letter. Taxpayers and their authorized representatives can view these letters through the Agency’s secure portals.
Please see this link for more information: