Accounts Receivable Ledger (ARL) is an account administered by the Government of Canada’s CBSA Assessment and Revenue Management system (CARM) that keeps track of your import activities (duties and taxes) as well as other GST activities and issues a statement each month for accounting purposes. This statement, which was formerly known as a K84 statement, is now in the form of Daily Notices (DN) and a Statement of Account (SOA).