Citi® Global Transaction Services

Citi® Canada ACH Tax and Utility Payment Service (ACH Payments)

Customer Guide Pay and File Federal and Provincial Business Taxes Online plus pay Utility Payments

October 2008

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Table of Contents

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Canada ACH Tax and Utility Payment Service Overview…………………………..3 Help ...................................................................................................................... 3 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14.

Getting started..................................................................................... 4 Adding a User ................................................................................... 12 Adding a New Payment Type ........................................................... 26 Making a Filing/Payment .................................................................. 30 Payment Processing Logic ............................................................... 36 Approving a Payment........................................................................ 37 Canceling a Payment ........................................................................ 40 Removing a Tax/Payment Type ........................................................ 47 Searching for Transactions ............................................................... 49 Language and Profile Information ..................................................... 52 Billing (Service Fees) ........................................................................ 59 New Payment Types ......................................................................... 59 Frequently asked Questions.............................................................. 59 Glossary ……………………………………………………………….….66

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Welcome to Citi Canada’s ACH Tax and Utility Payment Service. This customer guide outlines the procedures required to make payments via the Internet. This service was designed to benefit all corporate customers who require a simpler and faster way to pay business taxes. Utility payments utilize the same process to make payments.

Canada ACH Tax and Utility Payment Service Overview This service has been designed to facilitate payment and filing of various Federal and Provincial business taxes including GST, payroll source deductions and corporate income taxes. For each tax transaction registered, you specify the information required to file and/or pay the tax transaction. Your designated Citi account will be debited for the amount specified and paid to the recipient on value date. Payments are processed overnight. Transactions are reflected in your account activity on the due date. Entries do not immediately show in your Online Banking activity when you enter them. Payments must be entered by midnight (local time) the business day BEFORE the due date. If you are making payment ON the due date the payment is late and you may be subject to government penalties. The transactions have date logic built into them and a pop-up message will indicate that you are filing late. Canada Revenue Agency (CRA) encourages you to file electronically and they accept transactions made through this service. For more information please visit their Web site at http://www.ccraadrc.gc.ca/eservices/payments/business/menu-e.html To enroll in this service please contact your Citi Account Manager for further information.

Help If you have specific inquiries relating to your Citi bank accounts, please contact your Account Manager or Client Manager. General inquiries may also be directed to Citi Customer Service at 1-416-947-4174 (Option 4) or [email protected]

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1. Getting started To use the service, you need access to Citidirect and your users must be setup and activated in Citidirect. Following are the Citidirect criteria: 1. The user must be entitled to Canada ACH Tax and Utility Payments in CitiDirect. 2. The user must have a safeword ID assigned in the User Profile service class in CitiDirect. If the user currently utilizes Citidirect, this will already be set up. 1) Once successfully logged in to CitiDirect, select “Canada ACH Tax and Utility Payments”

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Then, select “Yes” to connect to the CANACT module.

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Step 1.1: User IDs will be provided during the implementation process. The System Administrator(maker) will set up the level of authorization required, company transaction limit, contact name, contact phone number, and any account number in the drop-down menu (this account will not be used for billing purpose. To change the company profile, select “To Initiate”.

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Then select “Modify Profile”

System administrator can make any changes in the Company Profile Modification screen, select “Change Pending Profile” to proceed.

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The request must be authorized by another system administrator user.

Select “Save Pending profile” to confirm the changes.

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Step 1.2: A different System Administrator (authorizer) will have to authorize the set up in order to complete the process.

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Step 1.3: Select the “Approve/Reject Profile Change(s) to bring up the Company Profile Approval screen.

Step 1.4: The second System Administrator views the changes and selects the “Approve” button to authorize.

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Select “Main Menu” to return to the main page.

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2. Adding A New User Step 2.1: The system administrator (maker) logs into the Canada ACH Tax & Utility Payments module via CitiDirect and selects the “To initiate” button.

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Then, select the “Add User” button.

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Step 2.2: The system administrator (maker) enters the name of the user, approval limit, and payment type access in the “Add User Profile” screen. An ID will be automatically assigned to the new user

Select “Confirm Pending” to proceed.

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Step 2.3: The system administrator (authorizer) will approve the addition request.

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Select the pending profile to approve, then select “Approve User Change”, then select “OK”.

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Step 2.4: The system administrator can select the “Access Management” module in CitiDirect, and create a new user profile under the “User Profile” screen.

Step 2.5: System administrator is required to populate all mandatory fields that are marked with an asterisk. To complete the credentials, the system administrator selects the “New” button and then selects “Safe-Word ID” from the pull-down menu, and enters the safeword ID created by CitiDirect and save; then selects “Canada ACH and Utility Payment ID” from the pull-down menu, and enters the ID assigned by Canada ACH and Utility Payment in the “Credential ID” field and submit for approval. Note: New Canada ACH and Utility Payment users must already have CitiDirect access.

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Step 2.5.1: Populate all the fields marked with an asterisk.

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Step 2.5.2: Select the “New” button in the credentials section and select “Safeword ID” pull-down menu and add the safeword ID in the credential ID field.

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Step 2.5.3: Select “Canada ACH Tax and Utility Payments ID” and input the ID in the credential ID field that was created in Canada ACH Tax and Utility Payment.

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Step 2.5.4: Select the “Submit” button for approval.

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Step 2.6: System Administrator (authorizer) goes to the “Authorization Required” tab and selects the new user, then “View Changes” to view the details and approve.

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Step 2.7: The system administrator will go to “User Entitlement”, and select the “New” button and select the new user profile and add “Canada ACH” and submit for approval.

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Step 2.8: Another system administrator views the changes and authorizes the new user.

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New user now has the access to enter/approve payments

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3. Adding a New Payment Type The first screen that the new user will see is the Main Menu screen with function buttons and screen options, but there will be no payment types available for use. You must first add a payment type, and then use it to pay or file. This is done by selecting ‘Add Payment Type’ from the menu options at the bottom of the Main Menu screen.

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To select a payment type from the drop down list, press the ‘Next>>’ button at the bottom of the screen, and fill in the required fields of information. The payment types are grouped alphabetically by province. Most transactions are fairly simple to add, requiring only the business number assigned to you by CRA or the province, and some dates. All of the identifying numbers can be found on the paper copies of your filings, so be sure to have these handy when setting up your tax transactions for the first time. Also, utility account numbers are required when setting up Utility payments. Step 3.1: Select a payment type from the drop-down menu.

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Step 3.2: Input the account number and select “Add this Payment Type” button to confirm.

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Step 3.3: Select the “Add another Payment Type” to create another payment type or select the “Main Menu” button to return to the main menu. We recommend that you add all of your payment types before returning to the main menu screen.

A confirmation screen will appear once the payment type has been added – No approval is required. Tips • • •

• • • •

Corporation Installment Tax – the date required is the FISCAL YEAR BEGIN date. If the Fiscal Year End date is used, the default date logic will be incorrect. The ‘Special Accounting’ date choice should be used if your remitting schedule does not fit any of the other choices. With this option, all date logic and field edits are turned off and you are required to enter all fields of information. British Columbia (BC) Social Service Tax requires pre-approval by the province prior to use. For this transaction, the form is filled out online as part of the ‘Add Payment Type’ process. It is then sent electronically to BC who approves it and returns the confirmation. The transaction is then activated. There is a waiting period of up to three business days for this confirmation to be received. You will not receive a separate confirmation from the BC government. GST 34 is the form to use for filing your GST (it may result in a payment due, a nil payment or a refund). The Federal government will not send the refund amount (if any), electronically. GST 58 is not a GST filing. It is to be used for installment or arrears payments only. Ontario Retail Sales Tax (return) – is to be used when filing and paying periodic returns. Ontario Retail Sales Tax (payment) – is to be used when making a payment towards an assessment issued by the Ministry of Finance

The Ontario Family Responsibility Office payment requires a separate transaction setup for each employee case number. If your company submits payments on behalf of many employees you may prefer to use the MAG E-CLIPS program. The Ontario Ministry of the Attorney General (MAG) provides this Internet-based program free.

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4. Making a Filing/ Payment Step 4.1: Once all the required transactions have been added you can file at any time. All of the added transactions will appear on the Main Menu Screen. Select a transaction by clicking on the radio button to the left of the transaction. Then press the ‘Make a Payment’ button on the bottom of the screen.

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Step 4.2: The selected transaction screen will appear.

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Step 4.3: Fill in the required fields and press the ‘Pay’ button.

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Step 4.4: There is a secondary ‘Please Confirm Payment’ screen once the ‘Pay’ button has been selected. Please check this screen carefully and make any corrections at this time, then select “Confirm” to process the payment:

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The transaction will be warehoused based on the payment date and a confirmation screen will be displayed along with the confirmation number. Once the transaction has been submitted, but not approved, any user can cancel the transaction from the “Transaction Approval List”. If an error was made you must go to the ‘View /Cancel Future Dated Transactions’ screen in order to cancel the payment, then re-enter it. Changes made to the Company Transaction Limit, Number of Authorizations Required and the Approval Limit will be effective only for future-dated payments, not for pending requests. Note: the maker of a payment cannot also authorize the same payment.

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The payment date of a transaction must be at least one business day in the future and can be up to one year in the future. The transaction will be processed on the payment date specified. The confirmation number with the description of the payment will appear on your bank statement when the funds are withdrawn from your account on the ‘Payment Date’. Federal Payroll Deductions submitted electronically can be weekly, twice monthly, or monthly. Customers who wish to make bi-weekly payments must choose the Weekly Payment Type and file every two weeks. Once the Weekly Payroll Deductions payment type has been added, you can make a payroll payment by entering values in the day-month-year fields labeled “Date Payment Made to Employees”. When you enter these values, the system will automatically calculate the payment due date and display the day-month-year information in the fields labeled “Payment Due Date”.

Tips: • The reporting period dates are on a drop-down list. Be sure to choose the correct month. • If you have multiple bank accounts, the account choices will be on a drop-down list. • Payment dates will default to the due date. If this is a weekend or holiday the system will automatically display a warning, then it will adjust the date to the next business day. Therefore, if your payments are due on a weekend or holiday, you should enter the payment two business days prior to the due date. • Payment dates can be changed to allow for earlier or post-dated payments. • Before you select the Pay button, review the information for accuracy. Most of the fields on a payment screen have built-in edit functions. These will check various fields such as valid dates and payment information. For example, some fields do not require the ‘cents’ to be input. Warning messages will explain the error and some have sample data. • Do not use commas to separate numeric values. For instance, enter five thousand dollars as 5000—not as 5,000. • Date and calculation logic are built into most transactions. If the dates seem to be incorrect, ensure that the data in the transaction setup is correct. This can be checked by going to the ‘Edit Payment Type’ from the Main Menu. • The due date is the date the payment is actually due to the government entities or agencies. In the case of most federal transactions there is a specific date, such as the 15th of the month for a monthly payroll, or the end of the month for GST (for example). The payment date is the date you are actually making the payment and require the funds to be debited from your Citi account. Usually these dates are the same, but you can pay a tax earlier, with the payment date being earlier than the due date. • The due date for making weekly or bi-weekly payroll remittance is by the third working day (not counting Saturdays, Sundays, or holidays) after the end of the following period: ƒ From the 1st through the 7th day of the month ƒ From the 8th through the 14th day of the month ƒ From the 15th through the 21st day of the month ƒ From the 22nd through the last day of the month For example, if you use a bi-weekly payroll and the date payment is made to your employees is the 11th of the month, the payroll period falls within the 8th through the 14th, which results in the Payment Due Date being the 17th.

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5. Payment Processing Logic: The system will automatically determine the number of approvers required for each payment, based upon the Company Profile set up. When filing a tax refund (i.e. negative dollar amount), the Company Limit and Approval Limit will be irrelevant. Company Transaction Limit is the high level trigger for which the system will automatically add ONE additional approver on any payments that exceed this limit. If the company selects “No Company Limit” (i.e. Company Transaction Limit is $999,999,999.00 by default), then the company can select up to three approvers; any other amounts will be limited to up to two approvers. If the Company Profile set up requires one or more approvers, the user limit (maker) is irrelevant. Consider the following scenarios: Company Profile Setup: # of Authorizations Required = 1 Company Transaction Limit = $110,000.00 Approval (maker) Limit = $100,000.00 Payment Amount = $90,000.00

Outcome: Payment will require ONE approver, as it is within the company transaction limit.

A

Refund Amount = -$10,000.00 # of Authorizations Required = 1 Company Transaction Limit = $110,000.00 Approval (maker) Limit = $100,000.00 Payment Amount = $120,000.00

Refund will require ONE approver. Payment will require TWO approvers, as it has exceeded the company transaction limit.

B

Refund Amount = -$90,000.00 # of Authorizations Required = 0 Company Transaction Limit = $110,000.00 Approval (maker) Limit = $100,000.00 Payment Amount = $90,000.00

Refund will require ONE approver. Payment will be processed without approvers, as the payment is within both the company transaction limit and the approval (maker) limit.

C

Refund Amount = -$90,000.00 # of Authorizations Required = 0 Company Transaction Limit = $110,000.00 Approval (maker) Limit = $100,000.00 Payment Amount = $110,000.00

Refund will be processed without approvers.

D

E

Payment will require ONE approver as it has exceeded the approval (maker) limit, even though it is within the company transaction limit. This payment can only be approved by approval (checker) with an Approval Limit ≥ than the payment amount.

Refund Amount = -$90,000.00 # of Authorizations Required = 0 Company Transaction Limit = “No Company Limit” box is checked ($999,999,999) Approval (maker) Limit = $100,000.00 Payment Amount = $200,000.00

Refund will be processed without approvers. Payment will require ONE approver, as the payment has exceeded Approval (maker) limit.

Payment Amount = $50,000.00

Payment will be processed without approvers as it is within maker’s limit.

Refund Amount = -$90,000.00

Refund will be processed without approvers.

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6. Approving a payment: In the main menu, the authorizer selects the pending payment from the “Transaction Approval List”, reviews the payment and selects the “Approve” button.

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Select a payment to view the details:

Click “Approve” to approve the pending payment, and then click “OK” to confirm.

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Select “Return to Pending Approval – List” to approve other pending payments, or select “Main Menu” to return to the main screen.

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7. Cancelling An Authorized Payment Step 7.1: Future-dated transactions can be cancelled by selecting ‘View/Cancel Future Transactions’ from the Main Menu. This will bring up a screen with various search criteria. Select the correct payment to cancel and press, “Cancel this Transaction”. Authorization of the cancellation is required.

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Enter the search parameters to retrieve payments:

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Select “Cancel this Transaction” to cancel an authorized transaction, before it is paid:

Press “OK” to confirm

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The payment will require authorization for it to be cancelled.

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Step 7.2: Cancellation of a previously authorized payment would require the same level of authorization as the initial payment input, as the below example shows: Select the payment from the ‘View/Cancel Future Transactions’ list:

Select “Approve” to create a payment cancellation request:

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Select “OK” to confirm.

A confirmation will be generated:

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Tips: • Payments can be cancelled up to midnight the day before the due date. • In the ‘Transaction History’ file, a cancelled payment will have two entries: (1) The original payment will have a status of Cancelled. (2) The request to cancel the payment will have a status of Cancellation Request. Both of these will have different confirmation numbers and are provided for audit trails. • Federal Government and Quebec NSF payments will show in the ‘Transaction History’ report as unprocessed payments. The original transaction will appear as Returned Item and the request will appear as Returned Item Audit Record. Payments to other Provincial agencies cannot be tracked in the same manner; NSF payments will not appear in the Transaction History. Refer to your Bank Statement (paper, on-line) for this transaction item.

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8. Removing a Tax/Payment Type Any payment type can be removed (deleted) from the system by a user with Payment Type access and does not require any approval. This is done from the Main Menu through the ‘Remove Payment Type’ screen.

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Select “OK” to confirm:

If a payment type has any future-dated payments (whether approved or pending approval), user will not be able to remove it.

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9. Searching for Transactions The ‘View Transaction History’ and ‘View /Cancel Future Dated Transactions’ screens are similar; both have the same search criteria, such as: dollar amount, date and date range, and confirmation number. The results are listed by ‘payment’ date order with the EARLIEST transactions showing first. By clicking on the transaction, the complete detailed information will be displayed.

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Input any parameters to search an existing payment:

System will displaying a listing of results based on the required parameters:

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View payment details by selecting the payment on the list:

If there are no future-dated or pending transactions, nothing will show on the screen. If there is a single transaction, it will display automatically, by-passing the search criteria screen. All transactions are kept in the database and they cannot be purged or erased. Historical searches will display items for 13 months on-line. Information is kept in archives for seven years and can be retrieved if required.

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10. Language and Profile Information The language of the service defaults to the choice indicated at enrollment. It can be switched between English and French by using the ‘Modify Profile’ button on the Main Menu screen. This brings up the profile screen and all fields can be edited. These include the business name, contact name and phone number and the preferred language for the service. Once the changes have been made and saved, a system administrator will be required to approve. Please note that these changes apply only to the Tax Filing service and will not be reflected in any other Citi Service.

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Make changes in the Company Profile Modification, and then select “Change Pending Profile”.

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Select “Save Pending profile” to save the changes.

Select “Main Menu” to return to the main screen.

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Another security administrator has to log in to the system. Select “Approve” to begin.

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Select “Approve/Reject Profile Change(s)” to authorize the change request.

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Select “OK” to confirm.

Changes will be confirmed by the system.

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The changes are effected once the user returns to the main screen.

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11. Billing (Service Fees) The number of payments processed during the month will be reflected on your monthly billing statement.

12. New Payment Types Currently, there is no automated notification process when new tax types have been added to the service; however, by periodically checking the transaction listing in going to ‘Add A Payment Type’ the new payment type will show on the drop down menu listing.

13. Frequently Asked Questions 1. What taxes can I pay using this service? The Tax Payment & Filing Service includes payroll source deductions, corporate income tax, GST, PST, and HST, Nova Scotia Workers’ Compensation Board, BC Provincial Sales Tax, Saskatchewan business taxes, Ontario Family Responsibility Office, Ontario Retail Sales Tax, Employer Health Tax and Corporations Tax. Here is a complete breakdown Federal Government Federal Payroll Deduction - Threshold 1 and Threshold 2 Federal Payroll Deduction - Regular Federal - Corporation Tax Installment Federal - GST Return (GST 34) Federal - GST Remittance (GST 58) Federal - Personal Tax Installment Nova Scotia Workers' Compensation Board (CRA collects on behalf of Nova Scotia WCB) Provincial Governments British Columbia B. C. Provincial Sales Tax (SST) Quebec Combined Sales TAX & GST (TVQ &-TPS) Combined Sales Tax & GST Installment Corporate Installment Remittance GST Tax Remittances (GST) GST Installment (GST) Sales Tax Remittances (TVQ) Sales Tax Installment (QST) Personal Installment Remittance Payroll Source Deductions - Monthly Payroll Source Deductions - Weekly Payroll Source Deductions - Twice monthly Payroll Source Deductions - Quarterly Source deductions - Alimony Payment

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Saskatchewan Sask. Consumer Education and Health Tax Sask. Corporate Capital Tax Installment Sask. Fuel Tax Sask. Liquor Consumption Tax Sask. Retailer Tobacco Tax Sask. Vendor Education and Health Tax Sask. Wholesaler Tobacco Tax Ontario (Ministry of the Attorney General) Family Responsibility Office, Ministry of the Attorney General Ontario (Ontario Finance Authority) Corporations Tax Payment Employer Health Tax Retail Sales Tax Payment Retail Sales Tax Return

What Utility payments can I pay? Federal - Corporation Tax Payments -- TXINS -- (RC160) Federal - GST/HST Return -- GST34 -- (GST34) Federal - GST/HST Remittance -- GST58 -- (GST58) Federal - Personal Tax Installments -- TXINS -- (T7DR) Federal Payroll Deductions - Monthly -- EMPTX -- (PD7A) Federal Payroll Deductions - Weekly (Thres.2) -- EMPTX -- (PD7A) Federal Payroll Deductions twice monthly(Thrs.1) -- EMPTX -- (PD7A) Alberta Finance - Corporate Income Tax -- ABCIT -- (AT 1) Alberta Finance - Fuel Tax - Railway Companies -- ABRC -- (AT 363) Alberta Finance - Fuel Tax Collectors -- ABOMC -- (AT 362) Alberta Finance - Health Costs Recovery -- ABHCR -- (AT 252) Alberta Finance - Insurance Corporations Tax -- ABINS -- (AT 2095) Alberta Finance - International Fuel Tax (IFTA) -- ABIFT -- (AT 2059) Alberta Finance - Propane Tax Collectors -- ABLPG -- (AT 360) Alberta Finance - Tobacco Tax -- ABTBX -- (AT 300) Alberta Finance - Tourism Levy -- ABHRT -- (AT 317) Alberta School Employee Benefit Payment -- ASEBP Alberta School Employee Health Spending Account -- ASEHS Alberta Teacher's Association Payment -- ATA Alberta Teacher's Retirement Payment -- ATRF British Columbia Social Service Tax -- BCSST -- (FIN-400) DRAYTON VALLEY UTILITY PAYMENT -- UTIL WCB of Nova Scotia Premium -- WCBNS -- (W1-B) Family Resp. Office - Ontario Payment -- MAG Ontario Corporation Tax -- ONCT -- (0626) Ontario Employer Health Tax -- ONEHT -- (1334) Ontario Retail Sales Tax-Payment only -- ONRST -- (0888) Ontario Retail Sales Tax-Return and Payment -- ONRST -- (0336) PEI - 911 Cost Recovery Fee Return -- PEIRF -- (07PT15-16530) PEI - Financial Corporation Capital Tax Annual -- PEICT -- (04PT15-9707) Page 60

PEI - Financial Corporation Capital Tax Monthly -- PEICT -- (05PT15-10615) PEI - Fuel Tax Return -- PEIFT -- (07PT15-17418) PEI - GeoLinc Plus Payment Remittance -- PEIGL -- (06PT15-15423) PEI - Property Tax Payment Remittance -- PEIPT -- (07PT15-17419) PEI - Vendor Return - Environment Tax -- PEIET -- (04PT15-10093) PEI - Vendor Return - Revenue Tax (PST) -- PEIRE -- (05PT15-11018) PEI - Wholesale Tobacco Vendors Return -- PEITR -- (05PT15-10616) Quebec Collection of Support Payments -- RPPAQ -- (PPA-101) Quebec Combined GST + QST Installment -- TXIN -- (FPZ-558) Quebec Combined GST + QST Remittance -- G-QST -- (FPZ-500) Quebec Corporate Remittance Income Tax -- DECOR -- (COZ-1027.R) Quebec GST Installment -- GSTIN -- (FPZ 58) Quebec GST Remittance -- GST -- (FPZ-34) Quebec Payroll Source Deduction - Quarterly -- PAY -- (TPZ-1015.R.14.4) Quebec Payroll Source Deductions - Monthly -- PAY -- (TPZ-1015.R.14.1) Quebec Payroll Source Deductions - Twice Monthly -- PAY -- (TPZ-1015.R.14.2) Quebec Payroll Source Deductions - Weekly -- PAY -- (TPZ-1015.R.14.3) Quebec Personal Installment Remittance -- COREC -- (TPZ-1026.A) Quebec QST Installment -- QSTIN -- (VDZ-458.0.1) Quebec QST Remittance -- QST -- (VDZ-471) Saskatchewan Corporate Capital Tax Installment -- SKCOR -- (FI-1245) Saskatchewan Fuel Tax 10A -- SKFUL -- (FI-1242) Saskatchewan Liquor Consumption Tax -- SKLQR -- (FI-1244) Saskatchewan Provincial Sales Tax -- SKTAX -- (FI-1241) Saskatchewan Retailer Tobacco Tax -- SKTOB -- (FI-1243) Saskatchewan Wholesale Tobacco Tax -- SKTOB ACC LONG DISTANCE PAYMENT -- ACC AIRDRIE TAX PAYMENT -- TAXES AURORA HYDRO PAYMENT -- HYDRO BARRIE TAX PAYMENT -- TAXES BARRIE UTILITIES PAYMENT -- UTIL BC GAS PAYMENT -- BCGAS BC HYDRO PAYMENT -- BCHYD BELL CANADA PAYMENT -- BELL BELL MOBILITY CELLULAR PAYMENT -- CELL BELL MOBILITY PAGING PAYMENT -- PAGE BOISBRIAND BUSINESS TAX PAYMENT -- TAXES BOUCHERVILLE TAX PAYMENT -- TAXES BRAMPTON HYDRO PAYMENT -- HYDRO BRAMPTON TAX PAYMENT -- TAXES BROSSARD TAX PAYMENT -- TAXES BUREAU EN GROS PAYMENT -- GROS BURLINGTON HYDRO PAYMENT -- HYDRO BURLINGTON TAX PAYMENT -- TAXES BUSINESS DEPOT PAYMENT -- DEPOT CALETON TAX PAYMENT -- TAXES CAMROSE UTILITY PAYMENT -- UTIL CANADIAN NIAGARA POWER PAYMENT -- POWER CANMORE UTILITY PAYMENT -- UTIL

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CAPE BRETON TAX PAYMENT -- TAXES CAPE BRETON WATER PAYMENT -- WATER CAPRI INSURANCE PAYMENT -- CAPRI CEDAR GROVE BUILDING PAYMENT -- CEDAR CENTRA GAS MANITOBA PAYMENT -- GAS CHATHAM HYDRO PAYMENT -- HYDRO CITY OF GREATER SUDBURY -- WATER CLARINGTON MUNICIPAL PAYMENT -- MUNIC CORNWALL PROPERTY AND BUSINESS PAYMENT -- TAXES CORPORATE EXPRESS CANADA INC -- BLVD COURTENAY UTILITY PAYMENT -- UTIL CRYSTAL SPRINGS PAYMENT -- CRYST DISTRICT OF CHILLIWACK PAYMENT -- DIST DRUMHELLER UTILY PAYMENT -- UTIL DRYDEN HYDRO PAYMENT -- HYDRO DRYDEN TAX PAYMENT -- TAXES DRYDEN TELEPHONE PAYMENT -- PHONE EAST YORK WATER PAYMENT -- WATER EAU DE SOURCE PAYMENT -- EAU ENBRIDGE CONSUMERS GAS PAYMENT -- GAS ENMAX CALGARY PAYMENT -- UTIL ENWIN UTILITIES PAYMENT -- UTIL ERNESTOWN UTILITY PAYMENT -- UTIL ESTEVAN WATER AND SEWER PAYMENT -- WATER ETOBICOKE HYDRO PAYMENT -- HYDRO FAIRVIEW RECEIVABLES PAYMENT -- FAIRV FAIRVIEW UTILITIES PAYMENT -- UTIL FERGUS UTILITY PAYMENT -- UTIL FLIN FLON BUSINESS TAX PAYMENT -- TAXES FLIN FLON MUNICIPAL SERVICES PAYMENT -- MUNSR FLIN FLON PROPERTY TAX PAYMENT -- TAXES FLIN FLON UTILITY PAYMENT -- UTIL FORT ERIE TAX PAYMENT -- TAXES FORT ERIE WATER PAYMENT -- WATER GIBBONS TAX PAYMENT -- TAXES GIBBONS UTILITY PAYMENT -- UTIL GRANDE PRAIRIE UTILITY BILL PAYMENT -- UTIL GUELPH HYDRO PAYMENT -- HYDRO HALTON HILLS HYDRO PAYMENT -- HYDRO HAMILTON HYDRO PAYMENT -- HYDRO HIGH RIVER TOWN PAYMENT -- TOWN HOGG FUEL PAYMENT -- FUEL HUMBOLDT TOWN PAYMENT -- TOWN HYDRO MISSISSAUGA PAYMENT -- HYDRO HYDRO OTTAWA LIMITED -- HYDRO HYDRO QUEBEC PAYMENT -- HYDRO ICBC FLEET INSURANCE PAYMENT -- ICBC INNISFIL SEWER PAYMENT -- SEWER INNISFIL TAX PAYMENT -- TAXES

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JAFFRAY MELICK UTILITIES PAYMENT -- UTIL KEEWATIN TAX PAYMENT -- TAXES KEEWATIN UYILITY PAYMENT -- UTIL KELOWNA UTILITIES PAYMENT -- UTIL KENORA TAX PAYMENT -- TAXES KENORA TELEPHONE PAYMENT -- TEL KENORA UTILITY PAYMENT -- UTIL KINGS COUNTY TAX PAYMENT -- TAXES LANGLEY CITY TAX PAYMENT -- TAXES LANGLEY CITY WATER TAX PAYMENT -- WATER LANIGAN TAX PAYMENT -- TAXES LEDUC UTILITY PAYMENT -- UTIL LETHBRIDGE UTILITIES PAYMENT -- UTIL LIVERPOOL UTILITY PAYMENT -- UTIL LIVINGSTON INTERNATIONAL PAYMENT -- LIVGT LONDON HYDRO PAYMENT -- HYDRO MANITOBA HYDRO PAYMENT -- HYDRO MANITOBA TELEPHONE PAYMENT (MTS) -- MBTEL MARITIME TEL PAYMENT -- TEL MARKHAM HYDRO PAYMENT -- HYDRO MARKHAM TAX PAYMENT -- TAXES MASTERCARD - HSBC BANK CANADA -- MASTR METROPOLITIAN GAS PAYMENT -- GAS MOORE WATER PAYMENT -- WATER MOUNT BRYDGES HYDRO PAYMENT -- HYDRO MT&T MOBILITY PAYMENT -- MT&T MTS ALLSTREAM-BUSINESS ACCOUNTS PAYMENT -- AT&T NEW BRUNSWICK POWER PAYMENT -- POWER NEWCO FARMS PAYMENT -- NEWCO NEWCOURT FINANCIAL PAYMENT -- NEWCT NEWFOUNDLAND POWER PAYMENT -- POWER NEWMARKET HYDRO PAYMENT -- HYDRO NEWMARKET TAX PAYMENT -- TAXES NEWMARKET WATER PAYMENT -- WATER NEWTEL COMMUNICATIONS PAYMENT -- NEWTL NEWTEL MOBILITY PAYMENT -- NEWTL NORTH BATTLEFORD UTILITY PAYMENT -- UTIL NORTH BAY TAX PAYMENT -- TAXES NORTH YORK HYDRO PAYMENT -- HYDRO NORTH YORK WATER PAYMENT -- WATER NOVA SCOTIA POWER PAYMENT -- POWER ORILLIA TAX PAYMENT -- TAXES ORILLIA UTILITIES PAYMENT -- UTIL PEMBINA TAX PAYMENT -- TAXES PEMBROKE WATER PAYMENT -- WATER PETERBOROUGH CITY PAYMENT -- CITY PETERBOROUGH UTILITIES PAYMENT -- UTIL PINCHER CREEK TAX PAYMENT -- TAXES PORT COLBORNE HYDRO PAYMENT -- HYDRO

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PORT MOODY UTILITY PAYMENT -- UTIL QUEBEC AMBULANCE PENSION PAYMENT -- PENSN RICHMOND HILL HYDRO PAYMENT -- HYDRO RICHMOND HILL TAX PAYMENT -- TAXES RICHMOND HILL WATER PAYMENT -- WATER ROGERS CABLE PAYMENT -- CABLE ROGERS WIRELESS PAYMENT -- CANTL SAINT JOHN CITY PAYMENT -- CITY SASKENERGY PAYMENT -- SKEN SASKPOWER PAYMENT -- SKPOW SASKTEL MOBILITY PAYMENT -- SKTEL SASKTEL PAYMENT -- SKTEL SCFP SL3642 PAYMENT -- SCFP SCOTIA FUELS PAYMENT -- FUELS SHELL CANADA PAYMENT -- SHELL SPRUCE GROVE UTILITY PAYMENT -- UTIL ST CATHERINE HYDRO PAYMENT -- HYDRO ST THOMAS PAYMENT -- CITY ST-ONGE PAYMENT -- STONG ST.CLAIR BEACH HYDRO PAYMENT -- HYDRO STAPLES OFFICE PAYMENT -- STAPL STONEY CREEK HYDRO PAYMENT -- HYDRO STRATHMORE UTILITY PAYMENT -- UTIL STRATHROY UTILITY PAYMENT -- UTIL SWAN HILLS TAX PAYMENT -- TAXES SWIFT CURRENT UTILITY PAYMENT -- UTIL TABER TAX PAYMENT -- TAXES TABER UTILITY PAYMENT -- UTIL TAY TOWNSHIP TAX PAYMENT -- TAXES TECUMSETH WATER PAYMENT -- WATER TELUS COMM(BC)INC.PAYMENT,FORMELY BC TELECOM INC -- BCTEL TELUS MOBILITY (AGT MOBILITY) PAYMENT -- AGTMO TELUS QUEBEC PAYMENT -- TEL THOROLD TAX PAYMENT -- TAXES THOROLD WATER PAYMENT -- WATER THUNDER BAY HYDRO PAYMENT -- HYDRO TORONTO HYDRO-12 DIGIT ACCOUNT NUMBER PAYMENT -- UTIL TORONTO HYDRO-17 DIGIT ACCOUNT NUMBER PAYMENT -- HYDRO TOWN OF HINTON PAYMENT -- HINT TOWN OF INNISFAIL PAYMENT -- INNIS TOWNSHIP OF LANGLEY PAYMENT -- LANLY TOWNSHIP OF MAIDSTONE WATER PAYMENT -- WATER UNION GAS PAYMENT -- GAS UNIVERSAL CONCRETE PAYMENT -- CON VANCOUVER TAX PAYMENT -- TAXES VANCOUVER WATER TAX PAYMENT -- WATER VAUGHAN HYDRO PAYMENT -- HYDRO VAUGHAN TAX PAYMENT -- TAXES VERIDIAN -- HYDRO

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VISA PAYMENT -- VISA WASAGA BEACH HYDRO PAYMENT -- HYDRO WEST KOOTENAY POWER PAYMENT -- POWER WEST VANCOUVER GENERAL PAYMENT -- WESVA WEST VANCOUVER TAX PAYMENT -- TAXES WEST VANCOUVER UTILITY PAYMENT -- UTIL WEYBURN TAX PAYMENT -- TAXES WHITBY HYDRO PAYMENT -- HYDRO WHITBY SERVICES PAYMENT -- SERVS WHITECOURT TAX PAYMENT -- TAXES WHITECOURT UTILITY PAYMENT -- UTIL WINDSOR TAX PAYMENT -- TAXES WOOD BUFFALO TAX PAYMENT -- TAXES WOOD BUFFALO UTILITY PAYMENT -- UTIL YARMOUTH TAX PAYMENT -- TAXES YARMOUTH TAX PAYMENT -- TAXES YARMOUTH WATER PAYMENT -- WATER YORK HYDRO PAYMENT -- HYDRO YORKTON UTILITY PAYMENT -- UTIL

2. Is there a charge for the service? A service charge will be negotiated between you and your Citi Sales representative. This per payment transaction fee will be charged to your account. A one-time set-up charge of $25.00 per approval is applicable, no minimum monthly fees apply. 3. How do I receive a refund from the Federal Government? When you submit a transaction that indicates a refund is due, the government, after it receives the information, verifies it. If the information is valid, the government then issues a refund cheque. 4. How far in advance can I future-date a transaction? Most transactions can have a future date of up to one year. The only exception is transactions to the Quebec Government. Transactions to the Quebec Government can only have a future date of up to two months.

5. Can I enter negative numbers in fields in the transaction pages? No. All amounts that you enter in the fields in the transaction pages must be positive, although the values you enter may, when calculated, result in a negative amount and therefore qualify you for a refund. You cannot enter negative sales amounts for GST or any other Payment Type.

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14. Glossary System Administrator; Individual appointed by your company to set up or approve set up of new users, level of authorization required, company transaction limit, contact name and contact phone number. A maximum of 100 System Administrators can be set up. Company Transaction Limit: It is the high level trigger for which the system will automatically add ONE additional approver on any payments that exceed this limit. Approval Limit: Limit within which a payment: (a) will be auto-processed if the transaction falls within the authorization is set at zero approver; (b) will require one approver if the transaction exceeds the authorization is set at zero approver; (c) will require one approver if the transaction falls within the authorization is set at one approver. (d) will require two approvers if the transaction exceeds the authorization is set at one approver.

Company’s transaction limit and Company’s transaction limit and Company’s transaction limit and Company’s transaction limit and

Maker: User filing a payment. Authorizer: User approving a payment.

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