Nine months after Canada Border Services Agency (CBSA) went live with their Accounts Receivable Ledger (ARL), CBSA is still working through serious issues of payment misallocations that plagued the early stages of the transition. Many Importers received notices that they owed debts, despite making payment to their Customs broker to pay on their behalf. CBSA is working through a backlog of misallocated payments from February and March that they hope to have completed within the next three months. The transition was complicated and it included a switch from transaction-based to an importer account-based accounting.