Corporation Instalment Guide 2024

T7B Corp.(E) Rev. 23

The CRA's publications and personalized correspondence are available in braille, large print, e-text, or MP3 for those who have a visual impairment. For more information, go to About multiple formats or call 1-800-959-5525. If you are outside Canada and the United States, call 613-940-8497. The CRA only accepts collect calls made through telephone operators. After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay.

This guide uses plain language to explain the most common tax situations. It is provided for information only and does not replace the law.

La version française de ce guide est intitulée Guide des acomptes provisionnels pour les sociétés.

Unless otherwise stated, all legislative references are to the Income Tax Act or, where appropriate, the Income Tax Regulations.

Table of contents

• Find out if this guide is for you
• Instalment requirements
  • Find out if you need to make instalment payments
    • New corporations
    • Tax payable of $3,000 or less
    • Short tax years
• Calculating your instalments
  • Parts I, VI, VI.1, and XIII.1 tax instalments
    • Calculate instalment payments online
    • Instalment payment worksheets
    • Step 1 – Calculating your estimated tax payable and tax credits for 2024 (Worksheet 1)
    • Step 2 – Choose: monthly (Worksheet 2) or quarterly (Worksheet 3) instalment payments
    • Step 3 Monthly option – Calculating your monthly instalment payments for 2024 (Worksheet 2)
    • Step 3 Quarterly option – Calculating your quarterly instalment payments for 2024 (Worksheet 3)
  • Special rules
    • Short tax years
    • Fluctuating filing period ending
    • Amalgamations
    • Wind-ups
    • Transfers or rollovers
    • Change of control
    • Specified future tax consequences
  • Part XII.1 – Tax on carved-out income
    • Reporting Part XII.1 tax
    • Calculating your instalments for Part XII.1 tax
  • Part XII.3 – Tax on investment income of life insurers
    • Reporting Part XII.3 tax
    • Calculating your instalments for Part XII.3 tax
• Due dates
  • Instalment due dates
  • Balance-due day
    • Amalgamations
    • Wind-Ups
• Statements
  • View and pay account balance
  • Online requests for statements and remittance vouchers
  • Statement of account
  • Register an alternate address
  • Manage addresses online
• Paying your instalments
  • Making payments
  • Paying on time
  • Payment vouchers
    
    • Form RC159, Remittance Voucher - Amount Owing
    • Form RC160, Remittance Voucher - Interim Payments
  • Payments over $25 million
  • Owing $2 or less
• Transfers
  • Transferring instalment payments
• Refunds and overpayments
  • Refunding instalment payments
  • Direct deposit
  • Expecting a large refund
  • Transferring overpayments
• Prepaying reassessments
• Interest and penalties
  • Instalment interest
  • Instalment penalty
  • Arrears interest
  • Refund interest
  • Carrybacks
  • Forgiven interest
  • Cancelling small amounts of penalty and interest
  • Cancelling or waiving penalties and interest
• Appendices
  • Appendix 1 – Instalment base – Amalgamations [Regulation 5301(4)]
  • Appendix 2 – Instalment base – Wind-ups [Regulation 5301(6)]
    • Before the wind-up
    • After the wind-up
  • Appendix 3 – Instalment base – Transfers or rollovers [Regulation 5301(8)]
    • Before the rollover
    • After the rollover
  • Appendix 4 – Worksheet 2 – Example 1
  • Appendix 5 – Worksheet 2 – Example 2
  • Appendix 6 – Worksheet 3 – Example
• Digital Services
  • Handle your business taxes online
    • Receive your CRA mail online
    • Create a pre-authorized debit agreement from your Canadian chequing account
    • Electronic payments
• For more information
  • If you need help
  • Forms and publications
  • Electronic mailing lists
  • Teletypewriter (TTY) users
  • Due dates
  • Service complaints
  • Formal disputes (objections and appeals)
  • Reprisal complaints

Find out if this guide is for you

This guide will help you determine if your corporation needs to make instalment payments and how to calculate them.

Generally, corporations have to pay their taxes in instalments. An instalment payment is a partial payment of the total amount of tax payable for the year.

The Income Tax Act requires most corporations to make instalment payments so that they are treated the same as taxpayers who have tax deducted from their income at source. Some corporations, like new corporations and those with tax payable of $3,000 or less, may not have to pay taxes by instalment. Special rules may apply. Read Find out if you need to make instalment payments for more details.

The Income Tax Act authorizes the Canada Revenue Agency (CRA) to charge instalment interest and penalty, and arrears interest, if we do not get the required payments on time.

Instalment requirements

Corporations generally make monthly or quarterly instalment payments toward their tax liability under the following parts of the Income Tax Act:

• Part I – Tax on income
• Part VI – Tax on capital of financial institutions
• Part VI.1 – Tax on corporations paying dividends on taxable preferred shares
• Part XII.1 – Tax on carved-out income
• Part XII.3 – Tax on investment income of life insurers
• Part XIII.1 – Additional tax on authorized foreign banks

Find out if you need to make instalment payments

New corporations

You do not have to make instalment payments for a new corporation until you have started your second year of operation. However, for your first year of operation, you have to pay any tax you owe on or before your balance-due day for that tax year. Part XII.1 tax, Tax on carved-out income, is an exception to this.

Your first tax year should start on your incorporation date. If you start your tax year after this date, it may affect your requirement to make instalments later.

Tax payable of $3,000 or less

You do not have to make instalment payments on your federal taxes if the total of your taxes payable under Parts I, VI, VI.1, and XIII.1, determined before taking into consideration specified future tax consequences and before the deduction of current-year refundable tax credits for either the current or previous year, is $3,000 or less [subsection 157(2.1)].

If your Part XII.3 tax is $3,000 or less in the current or previous year, you do not have to make instalment payments on this tax.

Similarly, you do not have to make instalment payments on your provincial or territorial taxes if the total of your provincial or territorial taxes for the current or previous year is $3,000 or less.

However, you have to pay your taxes, if any, on your balance-due day.

Short tax years

You do not have to make an instalment payment for a tax year that is shorter than one month, or in the case of an eligible small Canadian-controlled private corporation (CCPC), shorter than one quarter.

Calculating your instalments

Parts I, VI, VI.1, and XIII.1 tax instalments

These taxes are added together to determine your instalment requirements:

• Part I – Tax on income
• Part VI – Tax on capital of financial institutions
• Part VI.1 – Tax on corporations paying dividends on taxable preferred shares
• Part XIII.1 – Additional tax on authorized foreign banks

Calculate instalment payments online

You can use the "Calculate and pay instalment payments" service to calculate instalment payments and view their due dates through:

• Represent a Client, if you are an authorized representative or employee
• My Business Account, if you are the business owner

Instalment payment worksheets

You can use the following worksheets for the calculations: Worksheet 1 (T2WS1), Worksheet 2 (T2WS2), and Worksheet 3 (T2WS3).

We have split the instructions into 3 steps as follows:

• Step 1 – Start by estimating amounts for 2024
• Step 2 – Choose if you'll be making monthly or quarterly payments
• Step 3 – Calculate the amounts of each payment based on 3 options

Step 1 – Calculating your estimated tax payable and tax credits for 2024 (Worksheet 1)

The first step when calculating your instalments is to estimate the total tax you have to pay under Parts I, VI, VI.1, and XIII.1 and the tax you have to pay to provinces and territories (other than Quebec and Alberta).

Worksheet 1 is used to calculate these estimated amounts.

Estimated tax payable for 2024

Amount A – Estimated taxable income for 2024

Enter the amount of taxable income you're estimating for your 2024 tax year.

Estimated 2024 federal tax on income (amounts 1 to 4)

Amount 1 – Base amount of federal tax on income
Multiply your estimated income (amount A) by the current federal basic tax rate on corporations (38%).

Amount 2 – Additional tax on banks and life insurers
An additional tax of 1.5 % is levied on taxable income of banking and life insurance groups above $100 million. For more details, see "Line 565" in the T4012, T2 Corporation – Income Tax Guide (T2 guide).

Amount 3 – Recapture of investment tax credit
A corporation that disposed of a property used in scientific research and experimental development (SR&ED), or converted it to commercial use, should report a recapture in its income tax return for the year in which the disposition or conversion occurred. For more details, see "Line 602" in the T2 guide.

Amount 4 – Refundable tax on Canadian controlled private corporation's (CCPC's) investment income
An additional refundable tax of 10 2/3% is levied on the investment income (other than deductible dividends) of a CCPC. For more details, see "Line 604" in the T2 guide.

Estimated 2024 non-refundable tax credits (amounts N1 to N11)

Amounts N1 to N11 correspond to federal non-refundable credits that you estimate will apply to your 2023 tax year.

Amount N1 – Small business deduction
Corporations that were CCPCs throughout the tax year may be able to claim the small business deduction (SBD). The SBD is 19% of whichever of the following amounts is less: the income from active business carried on in Canada, the taxable income, the business limit, or the reduced business limit. For more details, see Small business deduction in the T2 guide.

Amount N2 – Federal tax abatement
The federal tax abatement is equal to 10% of taxable income earned in the year in a Canadian province or territory. Income earned outside Canada is not eligible for the Federal tax abatement.

Amount N3 – Manufacturing and processing profits deduction and zero-emission technology manufacturing deduction
Corporations that derive at least 10% of their gross revenue for the year from manufacturing or processing goods in Canada for sale or lease can claim the manufacturing and processing profits deduction (MPPD) that reduces Part I income tax payable. The MPPD applies to the part of taxable income that represents Canadian manufacturing and processing profits. Calculate the MPPD at the rate of 13% on income that is not eligible for the small business deduction. A temporary corporate tax rate reduction applies to manufacturers of qualified zero-emission technology. For more details, see "Line 616" in the T2 guide. 

Amount N4 – Investment corporation deduction
A Canadian public corporation that is an investment corporation, as defined in subsection 130(3), can claim a deduction from Part I tax that the corporation would otherwise have to pay. This deduction is equal to 20% of the taxable income for the year that is more than the taxed capital gains for the year. For more details, see "Line 620" and "Line 624" in the T2 guide.

Amount N5 – Federal foreign non–business income tax credit
A federal foreign non–business income tax credit is available to Canadian residents to prevent double taxation of any non–business income earned in a foreign country that was taxed by that foreign country. The credit is also available to authorized foreign banks on their Canadian banking business from sources in a foreign country. For more details, see "Line 632" in the T2 guide.

Amount N6 – Federal foreign business income tax credit
To prevent double taxation, a corporation that pays foreign tax on income or profits it earned from operating a business in a foreign country can claim a federal foreign business income tax credit. For more details, see "Line 636" in the T2 guide.

Amount N7 or N8 – General tax reduction
A general tax reduction of 13% is available on qualifying income. Corporations benefit from the general tax reduction only on taxable income that is subject to a rate of 38%. This reduction generally does not apply to income eligible for the following deductions:

• Small business deduction (amount N1)
• Manufacturing and processing profits deduction and zero-emission technology manufacturing deduction (amount N3)
• Investment corporation deduction (amount N4)

CCPCs enter the calculated amount at N7. Other corporations enter the amount at N8. For more details, see General tax reduction in the T2 guide.

Amount N9 – Federal logging tax credit
Corporations that have income from logging operations and have paid logging tax to the province of Quebec or British Columbia can claim this credit. For more details, see "Line 640" in the T2 guide.

Amount N10 – Federal qualifying environmental trust tax credit
A corporation that is the beneficiary under a qualifying environmental trust can claim a tax credit equal to Part XII.4 tax payable by the trust on that income. For more details, see "Line 648" in the T2 guide.

Amount N11 – Investment tax credit
A corporation earns an investment tax credit by applying a specified percentage to the cost of acquiring certain property (investments) or on certain expenditures.

For more details, see Schedule 31, Investment Tax Credit – Corporations or "Line 652" in the T2 guide.

Estimated 2024 federal tax payable (amounts D to G)

Amount D – Estimated 2024 tax payable on income
Amount calculated on the worksheet.

Amount E – Estimated 2024 tax payable on capital of financial institutions (Part VI tax)
Part VI levies a tax on a financial institution's taxable capital employed in Canada. Part VI tax is 1.25% of the taxable capital employed in Canada that is more than the $1 billion capital deduction for the year. For more details, see "Line 720" in the T2 guide.

Amount F – Estimated 2024 tax payable on corporations paying dividends on taxable preferred shares (Part VI.1 tax)
Generally, the first $500,000 of dividends paid in the year on taxable preferred shares is exempt from Part VI.1 tax liability. This basic annual exemption is called the dividend allowance.

However, the $500,000 dividend allowance is reduced if you paid more than $1 million of dividends on taxable preferred shares in the previous year.

For more details, see "Line 724" in the T2 guide.

Amount G – Estimated 2024 additional tax payable on authorized foreign banks (Part XIII.1 tax)
Every authorized foreign bank is subject to Part XIII.1 tax equal to 25% of its taxable interest expense for the year. For more details, see "Line 727" in the T2 guide.

Amount H – Estimated 2024 net provincial and territorial tax payable before refundable credits
You have to calculate and pay provincial or territorial income tax in addition to your federal income tax.
Generally, provinces and territories have two rates of income tax—a lower rate and a higher rate.
The lower rate applies to either:

• the income eligible for the federal small business deduction
• the income based on limits established by the particular province or territory

The higher rate applies to all other income. Various deductions, credits, and tax relief may affect the rates. This amount is your provincial and territorial tax payable (Part I tax and any other applicable tax, including capital taxes) net of provincial and territorial non-refundable credits.

If you have a permanent establishment in more than one province or territory, you have to calculate the taxable income you earned in each province or territory and file Schedule 5, Tax Calculation Supplementary – Corporations. See the schedule or Part IV of the Income Tax Regulations for more details.

Quebec and Alberta do not have corporation tax collection agreements with the federal government. If you have a permanent establishment in these provinces, send your provincial income tax return and your instalment payments for the provincial corporation tax to the applicable province.

For more information, see the T2 guide or go to Corporation tax rates.

Calculating your estimated refundable tax credits for 2024

Your refundable federal, provincial, and territorial tax credits are included in the calculation of your instalment payments. Use the estimated refundable credits (as appropriate) to calculate your total estimated refundable tax credits for 2023.

Amounts R1 to R9

Amount R1 – Investment tax credit refund
Any investment tax credit you earned in the tax year must first be used to reduce taxes payable to zero, before the remainder can be claimed as a refund. For more details, see "Line 780" in the T2 guide.

Amount R2 – Dividend refund
A private or subject corporation may be entitled to a dividend refund for dividends it paid for the tax year. For more details, see Dividend refund in the T2 guide.

Amount R3 – Federal capital gains refund
Investment corporations and mutual fund corporations may be eligible for a federal capital gains refund. For more details, see "Line 788" in the T2 guide or Schedule 18, Federal and Provincial or Territorial Capital Gains Refund.

Amount R4 – Federal qualifying environmental trust tax credit
The amount of federal qualifying environmental trust tax credit refund that would not be used in the Part I tax calculation. For more details, see "Line 792" in the T2 guide.

Amount R5 – Canadian film or video production tax credit
A fully refundable tax credit is available to qualified corporations that produce an eligible production certified by the minister of Canadian Heritage to be a Canadian film or video production. For more details, see "Line 796" in the T2 guide.

Amount R6 – Film or video production services tax credit
A fully refundable tax credit is available to eligible production corporations for a film or video production certified by the minister of Canadian Heritage to be an accredited production. For more details, see "Line 797" in the T2 guide.

Amount R7 – Canadian journalism labour tax credit
A refundable tax credit is available to qualifying journalism organizations for qualifying labour expenditures payable to an eligible newsroom employee. For more details, see "Line 798" in the T2 guide.

Amount R8 – Tax withheld at source
This is the amount shown as "income tax deducted" on any information slips, such as NR4, T4A, or T4A-NR, you may receive. For more details, see "Line 800" and "Line 801" in the T2 guide.

Amount R9 – Provincial and territorial capital gains refund
Investment corporations and mutual fund corporations may be eligible for a provincial or territorial capital gains refund. For more details, see "Line 808" in the T2 guide or Schedule 18.

Amounts R10 to R55

Amounts R10 to R55 are the refundable tax credits available to all provinces and territories (other than Quebec and Alberta).

Information on these provincial and territorial refundable credits can be found in Chapter 8 of the T2 guide under Provincial and territorial tax.

After you've estimated your tax payable and refundable credits, you can calculate your instalments.

Step 2 – Choose: monthly (Worksheet 2) or quarterly (Worksheet 3) instalment payments

Monthly instalment payments

All corporations are eligible to make monthly instalment payments. Use Worksheet 2 (T2WS2) to calculate your monthly instalments.

Quarterly instalment payments

A small Canadian-controlled private corporation (CCPC) is eligible to make quarterly instalment payments if, at the time the payment is due:

• it has a perfect compliance history
• it has claimed a small business deduction for the current or previous tax year
• together with any associated corporations, for the current or previous tax year:
  • it has taxable income of $500,000 or less
  • it has taxable capital employed in Canada for the tax year of $10 million or less

The CRA considers you to have a perfect compliance history if, during the previous 12 months ending at the time your last instalment was due:

• you remitted on time all the amounts required for GST/HST, withholding under subsection 153(1), Canada Pension Plan contributions and employment insurance premiums
• you filed on time all returns required under the Income Tax Act or under Part IX of the Excise Tax Act (GST/HST)

Use Worksheet 3 (T2WS3) to calculate your quarterly instalments.

Calculating your instalments for Parts I, VI, VI.1, and XIII.1 tax

Regardless of whether you're making monthly or quarterly instalment payments, you will have three options to calculate the least amount of tax you have to pay by instalment for the current tax year [subsections 157(1) and 157(3)]:

• Option 1 – Current year estimated tax payable
• Option 2 – Previous year tax payable
• Option 3 – A combination of the previous year and the year before the previous year's tax payable

Complete worksheet 2 or 3 to determine the payable amounts under each option, then you can choose the option that results in the least amount payable by instalments.

These are estimates and any remaining unpaid tax is payable on or before the balance–due day.

We will assess your return using the option that results in the least amount payable by instalments. We will charge interest if you use option 1 and your estimated tax was lower than the year's actual tax and the tax calculated using option 2 or 3.

Step 3 Monthly option – Calculating your monthly instalment payments for 2024 (Worksheet 2)

You can calculate the least amount of tax you have to pay by monthly instalment payments using one of the following options:

• Option 1 – One-twelfth (1/12) of the estimated tax payable for the current tax year (2024) is due each month of the tax year
• Option 2 – One-twelfth (1/12) of the tax payable from the previous tax year (2023) is due each month of the current tax year
• Option 3 – One-twelfth (1/12) of the tax payable from the year before the previous tax year (2022) is due in each of the first two months of the current tax year; then one-tenth (1/10) of the difference between the tax for the previous tax year (2023) and the total of the first 2 payments is due in each of the remaining 10 months of the current tax year

To help you calculate your monthly instalment payments, use Worksheet 2, Calculating your monthly instalment payments for 2024. 

Step 3 Quarterly option – Calculating your quarterly instalment payments for 2024 (Worksheet 3)

If you are an eligible small CCPC (see Quarterly instalment payments), you can calculate your quarterly instalment payments for Parts I and VI.1 using one of the following options:

• Option 1 – One-quarter (1/4) of the estimated tax payable for the current tax year (2024) is due each quarter of the tax year
• Option 2 – One-quarter (1/4) of the tax payable from the previous tax year (2023) is due each quarter of the current tax year
• Option 3 – One quarter (1/4) of the tax payable from the year before the previous tax year (2022) is due the first quarter of the current tax year. One-third (1/3) of the difference between the tax for the previous tax year (2023) and the first payment is due in each of the remaining three quarters of the current tax year

To help you calculate your quarterly instalment payments, use Worksheet 3, Calculating your quarterly instalment payments for 2024.

What to do if a corporation is no longer eligible to make quarterly instalments

Should a corporation no longer be eligible for quarterly instalments, it will need to start making monthly instalments starting the month after the next quarterly instalment payment is due.

Here is the formula to calculate remaining monthly instalment payments:

The estimated tax payable for the current year, minus the total of all instalment payments due quarterly while eligible, divided by the number of months remaining in the tax year.

Special rules

Short tax years

Your tax year may be less than 12 months. If so, you have to pay one-twelfth or one-tenth of your tax each complete month in the tax year, depending on which calculation option you choose. If you are an eligible small Canadian-controlled private corporation (CCPC), you have to pay one-quarter or one-third of your tax each complete quarter in the tax year. To learn how to calculate instalments, see previous sections of this guide.

You do not have to make an instalment payment for a tax year that is shorter than one month, or for an eligible small CCPC, shorter than one quarter.

The tax you did not pay in instalments is due on your balance-due day.

For option 2 or 3, when a previous tax year is less than 12 months, the tax payable for that year is adjusted to a 12-month equivalent [Regulation 5301(1)]. This is called the adjusted base.

To calculate the adjusted base, divide 365 by the number of days in the tax year. Multiply this figure by the actual tax payable for that year.

For option 2 or 3, when a previous tax year is less than 183 days, the adjusted base is whichever of the following amounts is greater:

• the adjusted base for that tax year
• the adjusted base for the next previous tax year of more than 182 days [Regulation 5301(3)]

Fluctuating filing period ending

No change to the fiscal period is considered to occur when a corporation follows the practice of ending its fiscal period on a chosen day of the week that is nearest to a certain day of the year, provided that the resulting period does not exceed 53 weeks.

Amalgamations

When a new corporation is formed by amalgamation, it is treated as a continuation of the predecessor corporations [section 87]. Generally, the instalment base of the new corporation is the total of the predecessor corporations' instalment bases [Regulation 5301(4)].

For an example, see Appendix 1.

Wind-ups

When a subsidiary corporation is wound up into a Canadian parent corporation [subsection 88(1)], the parent corporation generally has to include, in addition to its own instalment base, the instalment base of its subsidiary corporation [Regulation 5301(6)].

For an example, see Appendix 2.

Transfers or rollovers

There are situations where, in a transaction to which subsection 85(1), 85(2), or 142.7(3) applies, a corporation receives all or substantially all (generally 90% or more) of the property of another corporation that it does not deal with at arm's length. In this case, the corporation has to include, in addition to its own instalment base, the instalment base of the other corporation [Regulation 5301(8)].

For an example, see Appendix 3.

Reference
S1–F5–C1, Related Persons and Dealing at Arm's Length.

Change of control

If there is a change of control of a corporation under subsection 249(4), the corporation continues to exist as it was before for instalment purposes.

When there is a short tax year, see the special rules for short tax years.

Reference
IT–302, Losses of a Corporation – The Effect that Acquisitions of Control, Amalgamations, and Windings up have on Their Deductibility – After January 15, 1987

Specified future tax consequences

For instalment calculations, the tax payable for a tax year is the total tax payable for the year before taking into consideration the specified future tax consequences for the year [Regulation 5301(10)].

Specified future tax consequences, including loss, carryback, foreign tax credit adjustments, and flow-through share renunciation, are defined in subsection 248(1).

Part XII.1 – Tax on carved-out income

Part XII.1 applies to the income from carved-out property acquired after July 19, 1985 [section 209]. Carved-out property includes Canadian resource property when certain conditions are met. The tax rate is 45% of this income.

Arrears and refund interest apply to Part XII.1.

Reporting Part XII.1 tax

Report the Part XII.1 tax you owe on Form T2096, Part XII.1 Tax Return – Tax on Carved-out Income. We should receive the return within six months of the end of your tax year.

Calculating your instalments for Part XII.1 tax

You have to make instalment payments equal to one-twelfth of the estimated tax payable under Part XII.1 each month in the tax year. Do not use options 1, 2, or 3 mentioned previously to calculate these instalments.

The remaining tax, if any, is due on or before your balance-due day.

Part XII.3 – Tax on investment income of life insurers

Life insurers may have to pay tax under Part XII.3 [section 211.1]. The amount of tax you may have to pay is 15% of your taxable Canadian life investment income for the year.

Arrears and refund interest apply to Part XII.3.

Reporting Part XII.3 tax

Report the Part XII.3 tax you owe on Form T2142, Part XII.3 Tax Return – Tax on Investment Income of Life Insurers. We should receive the return no later than six months after the end of your tax year.

Calculating your instalments for Part XII.3 tax

Calculate each instalment payment as one-twelfth of the lesser of:

• the estimated Part XII.3 tax payable for the current tax year
• the Part XII.3 tax payable for the previous tax year

Do not use options 1, 2, or 3 mentioned previously to calculate Part XII.3 instalment payments.

Use Form T901, Remittance Voucher, to make your instalment payments under Part XII.3. You can request a remittance voucher using our Digital services.

The remaining tax, if any, is due on or before your balance-due day.

Due dates

Instalment due dates

Instalment payments are due on the last day of every complete month of your tax year [subsection 157(1)], or of every complete quarter [subsection 157(1.1)] if you are an eligible small CCPC. The first payment is due one month or one quarter less a day from the starting day of your tax year. The rest of the payments are due on the same day of each month or of each quarter that follows.

You can view your instalment due dates by using the "Calculate and pay instalment payments" service, see Digital services.

Download the "CRA Business Tax Reminders" mobile app to create custom reminders and alerts for key due dates such as instalment payments. For more information, go to Mobile apps.

Balance-due day

The balance-due day is the date by which you have to pay the remainder of the tax you owe for the tax year [paragraph 157(1)(b)].

Generally, all corporation taxes (except Part III and Part XII.6) charged under the Income Tax Act are due two months after the end of the tax year. However, for Parts I, VI, VI.1, and XIII.1 tax, the balance of tax is due three months after the end of the tax year if conditions 1 and 2 that follow are met, as well as condition 3 or 4:

1. the corporation is a CCPC throughout the tax year
2. the corporation claimed the small business deduction for the current or previous tax year
3. the corporation's taxable income for the previous tax year does not exceed its business limit for that tax year (if the corporation is not associated with any other corporation during the tax year)
4. the total of the taxable incomes of all the associated corporations for their last tax year ending in the previous calendar year does not exceed the total of their business limits for those tax years (if the corporation is associated with any other corporation during the tax year)

For information on your business limit, see the T2 guide.

Amalgamations

The balance-due day of a new corporation formed after an amalgamation has taken place will be affected by the new corporation's taxable income for the previous year. This taxable income is the total of the predecessor corporations' taxable income for their tax years that ended just before they amalgamated [paragraph 87(2)(oo.1)].

The same rule applies for determining the business limit.

Wind-ups

To determine a parent corporation's balance-due day in its first tax year after it receives the assets of a subsidiary corporation that is winding up [paragraph 88(1)(e.9)], the taxable income for the previous tax year is the total of:

• the parent corporation's taxable income for that year
• the subsidiary corporation's taxable income for its tax years ending in the calendar year that the parent corporation's previous tax year ended

The same rule applies for determining the business limit.

Statements

View and pay account balance

At any time, you can view your interim balance, account balance, and transactions using the "View and pay account balance" service. You can also select dates to customize the view to see account transactions for a time period of your choice, see Digital services.

Online requests for statements and remittance vouchers

You can use the "Enquiries" service to make an online request for:

• customized statements for a time frame of your choice
• copies of notices issued previously
• stopping or restarting the mailing of statements, remittance vouchers and/or return envelopes
• remittance vouchers

See Digital services.

Statement of account

The customized statement of account is issued on request. The statement shows all amounts posted and charged to your account for a particular reporting and/or non reporting period. It is used to:

• acknowledge receipt of payments
• show all other transactions posted to interim, assessed and non-reporting periods (for example, (re)assessments and transfers)
• provide balances by period

Register an alternate address

You can have statements and any notification of returned payment sent to either:

• your program account mailing address
• your business' physical location
• the mailing address we have on record for your business number

You can register an alternate address for a definite or indefinite period, effective immediately or in the future.

Manage addresses online

You can change the address we have on file for the physical location of your business, mailing address, as well as the location of your books and records with our Digital services.

Paying your instalments

Making payments

You can pay:

• using your Canadian financial institution's online banking, mobile app, or telephone services
• using the CRA's My Payment service with your activated debit card from a participating Canadian financial institution with one or more of the following logos: Visa Debit, Debit MasterCard, or Interac Online (does not include credit cards)
• by pre-authorized debit (PAD) which lets you:
  • set up PAD payments to the CRA from a Canadian chequing account on pre-set dates starting in five or more business days. For more information on PAD, go to Pay by pre-authorized debit
  • pay an amount due, repay overpaid amounts, or make instalment payments
  • view your account history and modify, cancel, or skip a payment.
• by credit card, Interac e-transfer or PayPal through a third-party service provider for a fee
• in person, with cash or by debit, at any Canada Post outlet across Canada for a fee. To do so you will need a remittance voucher with a QR code or a self-generated QR code
• in person at your financial institution in Canada with a remittance voucher
• Photocopies are not accepted.
• by wire transfer (for non-residents who do not have a Canadian bank account)
• by sending a cheque or money order

Paying on time

The CRA considers you to have made your tax payment on the day that:

• it is received by the CRA
• it is processed at any financial institution belonging to the Canadian Payments Association. Payments made at an automated teller machine (ATM) may not be processed that same day

When the due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your payment is considered on time for calculating instalment interest and penalty if the CRA receives it on or before the next business day.

For more information on public holidays, go to Public holidays.

Payment vouchers

The four personalized remittance vouchers below may be sent with your statements or notices:

• Form RC158, Remittance Voucher – Payment on Filing
• Form RC159, Remittance Voucher – Amount Owing
• Form RC160, Remittance Voucher – Interim Payments
• Form RC177, Remittance Voucher – Balance Due

These forms are available only in paper format due to technical requirements.

To request a remittance voucher, go to: 

• My Business Account, if you are the business owner
• Represent a Client, if you are the authorized representative or employee
• call Business Enquiries at 1-800-959-5525

If you are a new corporation making its first payment or you need to start making instalment payments, you can make an interim payment electronically or you can order Form RC160, Remittance Voucher – Interim Payments.

Form RC158, Remittance Voucher – Payment on Filing

Use Form RC158 to send a payment along with a return. Form RC158 will show the tax year-end.

You have to enter the amount you are paying in the "Amount paid" box.

Form RC159, Remittance Voucher – Amount Owing

Use Form RC159 to make payments on an existing debt or to make an advance deposit for an anticipated reassessment. When using this payment voucher to make an advance deposit, clearly indicate that it is an advance deposit and include the tax year-end for which the advance deposit is intended.

If you are making an advance deposit for multiple tax years, include a list of the individual tax years for which you are expecting a reassessment and the amount to be held for each year.

Form RC159 can also be used to pay tax under Parts IV, IV.1 and XIV.

Form RC160, Remittance Voucher – Interim Payments

Use Form RC160 only to make interim payments for the tax year-end for which we have not processed a return. Form RC160 will show the remittance period-end, that is, your monthly or quarterly instalment payment due date, not the tax year-end.

If you are making one payment for taxes under different parts of the Income Tax Act, tell us how to allocate each amount to make sure that we credit your accounts correctly.

Form RC177, Remittance Voucher – Balance Due

Use Form RC177 to make a payment:

• to replace a previous remittance that may have been returned by a financial institution
• if the final payment due date for the return is before the filing due date of the return

You may have to enter the remittance period end.

Payments over $25 million

You must make arrangements with your financial institution for payments of more than $25 million.

Owing $2 or less

If the total amount owing, after your return is processed and any interest or penalty charges are applied is $2 or less, you do not have to pay that amount.

If an amount of $2 or less is owed to you, the amount will not be paid; however, it will be applied to any existing liability.

Transfers

Transferring instalment payments

Our transfer policy allows for the movement of excess instalment payments. You can move an excess amount from one account to another account where there is:

• an existing balance
• a required instalment amount

We will transfer an amount to pay an outstanding balance on a corporation, a GST/HST, or an employer account or to cover a required payment on an employer account.

Instalment payments may not be transferred to another period or account as an advance deposit for an anticipated reassessment.

We will consider transfers within the same account or between related accounts of a corporation based on the following guidelines:

• Only an authorized officer of the corporation can ask for a transfer of instalment payments
• The request has to specify how you want to apply the payments
• You can transfer funds between tax years, in the same account or to another account, to pay an existing balance, required instalments or a remittance on your employer account
• You can transfer either part of a payment or an amount made up of several payments
• You can ask for more than one transfer during the year
• You cannot transfer a payment after we have assessed the income tax return for the tax year in question

You can transfer a payment online from one interim period to another or to pay an amount owing within a program account and between program accounts of the same nine-digit business number and immediately view the updated balance, including interest, if applicable, using the "View and pay account balance" service. You can also make an online request to transfer a payment using My Business Account's "Enquiries" service, see Digital services.

You can also write to your tax centre's Corporation Services section.

You must make every effort to remit your payments to the correct account. Our transfer policy is meant to provide you with flexibility in reallocating payments when it has been determined that the instalment requirement previously estimated has been overpaid. If you make continuous requests for multiple transfers, we may ask you to explain why in writing.

Refunds and overpayments

Refunding instalment payments

We will not refund instalment payments until we have assessed the T2 return for the year in question. We will refund any overpayment [subsection 164(1)], provided there is no debt or missing return on your account or any of your related business number accounts.

We will consider refunding a payment posted as an instalment payment that was intended for a third party.

We may refund all, or part, of the instalment payment(s) paid if you give us information showing that the payment of instalments has caused, or will cause, undue hardship [subsection 164(1.52)]. You will need to support your request by providing a description of your circumstances.

You can request a refund by using the "Enquiries" service. See Digital services.

We do not pay refund interest on this type of refund.

Direct deposit

Direct deposit is a fast, convenient, and secure way to receive your CRA payments directly in your account at a financial institution in Canada.

For more information and ways to enrol, go to Direct deposit or contact your financial institution.

Expecting a large refund

We must transfer all large-value refunds ($25 million or more) through the Large Value Transfer System (LVTS) as required by the Canadian Payments Association (CPA). If you are expecting a large-value refund, you need to be registered for both direct deposit and for the LVTS. Contact your tax centre to begin the registration process.

Transferring overpayments

You may ask to transfer an overpayment when you file your income tax return. This can be done by either entering "2" on "Line 894" of the return or attaching a letter to the front page of the return.

If you enter "2" on "Line 894" of your return, we will apply the residual overpayment to any outstanding debt(s) on your account and then to any debt(s) on a related business number account. We will transfer any remainder to the next year's instalment account, along with refund interest, as applicable. We will calculate refund interest using the effective interest rate [subsection 164(3)].

If you transfer your refund to instalments for the next year, the effective interest date will be the filed date of the return.

File your return by the filing due date to avoid potential interest charges in the next year.

We do not transfer the overpayment to a related business number account if your returns are not filed up-to-date.

Prepaying reassessments

If you anticipate a reassessment for a previous tax year, you may choose to make a payment in advance (advance deposit) to reduce interest charges.

To make advance deposits, use Form RC159, Remittance Voucher – Amount Owing. To assist us in processing your payment, clearly indicate that it is an advance deposit and include your 15-character business number and the tax year-end for which the advance deposit is intended.

If you are making an advance deposit for multiple tax years, include a list of the individual tax years for which you are expecting a reassessment and the amount to be held for each year. We will hold the advance deposits for this purpose and apply them when we process the reassessments.

Advance deposits are regularly reviewed to make sure that there is a risk of reassessment for the period(s) in question and that the amount on deposit is reasonable. During this review process, we may contact you to confirm that the advance deposit is still needed. There are guidelines limiting the transfer of an advance deposit once it has been assigned to a specific tax year; however, you can transfer an advance deposit to pay:

• an amount owing
• an instalment for an unassessed tax year on your corporation account
• an instalment for an unassessed period on your GST/HST account
• a remittance due on your employer account

If you need remittance vouchers, see Payment vouchers.

Interest and penalties

We will charge interest if you make late or insufficient payments. This interest is called instalment interest or arrears interest, depending on the debt. We pay applicable refund interest up to the day an overpayment is refunded, repaid, or applied.

The interest rate is based on the average rate of three-month treasury bills sold during the first month of the previous quarter.

Underpayment rates are rounded to the next higher whole percentage point and raised four percentage points.

Overpayment rates are rounded to the next higher whole percentage point.

For a list of prescribed interest rates, go to Prescribed interest rates.

You can request an interest review or a Statement of Interest by using the "Enquiries" service and view a previously issued Statement of Interest Calculated by using the "View mail" service. See Digital services.

Instalment interest

We will charge interest [subsection 161(2)] according to the prescribed interest rate [Regulation 4301] if you make late or insufficient instalment payments.

We calculate instalment interest compounded daily [subsection 248(11)], according to your instalment requirements for the year [subsection 157(1)].

We use the offset method to calculate instalment interest. This means we give you credit when you prepay or overpay your instalments, and this can reduce or eliminate the interest we charge on late or insufficient payments.

We do not refund any instalment interest calculated using the offset method. It is used only when calculating instalment interest charges. See the example that follows.

The interest rate on overpayments is lower than on underpayments; however, when we calculate instalment interest using the offset method, the interest rate is the same on prepayments and overpayments as it is on underpayments.

Instalment penalty

When instalment interest is more than $1,000, we may charge an instalment penalty under section 163.1.

We calculate the penalty by subtracting from the instalment interest the greater of:

• $1,000
• 25% of the instalment interest calculated if no instalment payment had been made for the year

One-half of the difference is the amount of the penalty.

Arrears interest

We charge arrears interest [subsection 161(1)] according to the prescribed interest rate [Regulation 4301]. Arrears interest is compounded daily on any unpaid balance from the balance-due day to the date of payment.

We charge arrears interest [subsection 161(11)] on the instalment penalty from the balance-due day to the date it is paid.

If you have an amount owing, you can view a revised balance that includes interest calculated to a date you select by using the "View and pay account balance" service and selecting the "Calculate future balance" option. See Digital services.

Refund interest

We pay refund interest [subsection 164(3)] according to the prescribed interest rate [Regulation 4301]. Refund interest is compounded daily on an overpayment [subsection 164(7)] up to and including the day the overpayment is refunded, repaid, or applied.

When we refund or apply an overpayment, we pay refund interest from the later of the following dates:

• the date of the overpayment
• the 120th day after the end of the tax year if the return for the year is filed on time
• the 30th day after the date the return was filed if it is filed late

In the case of a repayment of tax in controversy, special provisions apply.

Carrybacks

You cannot use a carryback to reduce instalment interest [subsection 161(7)]. We will not adjust instalment interest we previously charged if the amount of the current year credit (for example, dividend refund or capital gains refund) is adjusted because of the carryback.

We will calculate arrears interest, refund interest, or both, for the carryback [subsection 164(5)] from 30 days after the later of the following dates:

• the first day following the tax year in which the carryback originates
• the date the tax return on which the carryback originates is filed
• the date a prescribed form, such as Schedule 4, or an amended return is filed
• the date a request is made in writing to reassess a year to take into account a loss from another tax year

Forgiven interest

If you pay an amount quoted on a notice of assessment or reassessment in full by the date specified, any additional interest from the notice date to the date of payment will not be charged.

Cancelling small amounts of penalty and interest

The CRA will cancel any penalty or interest on an amount owed if the total amount of penalty and interest charged is $25 or less when the tax is paid in full. However, if a future adjustment is processed, this cancellation will be reversed and the account reviewed.

Cancelling or waiving penalties and interest

The CRA administers legislation, commonly called taxpayer relief provisions, that allows the CRA discretion to cancel or waive penalties and interest when taxpayers cannot meet their tax obligations due to circumstances beyond their control. Such circumstances include:

• natural or man-made disasters, such as flood or fire
• civil disturbances or disruptions in services, such as a postal strike
• a serious illness or accident
• serious emotional or mental distress, such as a death in the immediate family

We may also cancel or waive penalties or interest charges if such charges arose mainly because our actions, such as errors made in the material available to the public, led you to file returns or make payments based on incorrect information.

In addition, we may cancel or waive penalties or interest charges in certain circumstances based on your inability to pay or if you suffered from financial hardship.

If you are in one of these situations, let us know about the problem and try to pay any amount owing as soon as possible. If you think there is a valid reason for cancelling or waiving penalty or interest charges, send us a letter explaining why you feel the penalty or interest charges should be cancelled or waived. Or, you can use Form RC4288, Request for Taxpayer Relief, to make a request.

The CRA's discretion to grant relief is limited to any period that ended within 10 calendar years before the year in which a request is made.

For penalties, the CRA will consider your request only if it relates to a tax year or fiscal period ending in any of the 10 calendar years before the year in which you make your request. For example, your request made in 2024 must relate to a penalty for a tax year or fiscal period ending in 2014 or later.

For interest on a balance owing for any tax year or fiscal period, the CRA will consider only the amounts that accrued during the 10 calendar years before the year in which you make your request. For example, your request made in 2024 must relate to interest that accrued in 2014 or later.

For more information on cancelling or waiving penalties and interest, see Information Circular IC07-1, Taxpayer Relief Provisions, and the Taxpayer relief provisions.

You may have paid an amount of interest or a penalty that is later cancelled after you make an application under our taxpayer relief provisions. We will calculate interest on this overpayment 30 days after your written request or Form RC4288 was received.

Appendices

Appendix 1 – Instalment base – Amalgamations
[Regulation 5301(4)]

Corporations A, B, and C amalgamated on January 1, 2024 to form Corporation ABC.

For its first tax year, ending on December 31, 2024, Corporation ABC estimated its tax payable to be $20,000.

Appendix 2 – Instalment base – Wind-ups
[Regulation 5301(6)]

On July 31, 2024, a subsidiary corporation wound up and dissolved, and all its assets were distributed to its parent corporation.

For Regulation 5301(6), the instalment base year amounts for the parent corporation's tax year ending December 31, 2024, would be:

Seven instalment payments of $1,000 each ($12,000 ÷ 12) are due up to July 31, 2024.

Appendix 3 – Instalment base – Transfers or rollovers
[Regulation 5301(8)]

On October 31, 2023, a corporation (transferor) disposed of all its property through a section 85 rollover to another corporation with which it was not dealing with at arm's length (transferee).

For Regulation 5301(8), the instalment base year amounts for the transferee's tax year ending June 30, 2024 would be:

Four instalment payments of $1,000 each ($12,000 ÷ 12) are due up to October 31, 2024.

Eight instalment payments of $1,500 each ($18,000 ÷ 12) are due up to June 30, 2024.

Appendix 4 – Worksheet 2 – Example 1

Corporation D has estimated its tax for 2024 at $900,000. The actual taxes for 2023 and 2022 are $912,000 and $60,000 respectively. Using Worksheet 2, we will determine the most advantageous option.

Calculating your monthly instalment payments for 2024

• Use this worksheet to calculate your monthly instalment payments for 2024. If you are eligible to make quarterly instalment payments, use Worksheet 3.
• To find out if you are eligible to make quarterly instalment payments, see the T7B-Corp, Corporation Instalment Guide.
• Use the estimates calculated from Worksheet 1 to complete this worksheet. If you had tax payable for 2023, complete option 2; if you had tax payable for 2022, complete option 3.
• Instalment payments are due on the last day of every complete month of your corporation's tax year. See the T7B-Corp for more information on due dates and payments.
• This worksheet does not have to be filed with your T2 Corporation Income Tax Return.

Option 1 is the most advantageous of the three options. Therefore, Corporation D will have to remit an instalment payment of $75,000 for each month. We may charge interest if the corporation uses option 1 and its estimated tax was lower than the year's actual tax and the tax calculated using option 2 or 3.

Appendix 5 – Worksheet 2 – Example 2

Corporation E has estimated its tax for 2024 at $912,000. The actual taxes for 2023 and 2022 are $912,000 and $60,000, respectively. Using Worksheet 2, we will determine the most advantageous option.

Calculating your monthly instalment payments for 2024

• Use this worksheet to calculate your monthly instalment payments for 2024. If you are eligible to make quarterly instalment payments, use Worksheet 3.
• To find out if you are eligible to make quarterly instalment payments, see the T7B-Corp, Corporation Instalment Guide.
• Use the estimates calculated from Worksheet 1 to complete this worksheet. If you had tax payable for 2023, complete option 2; if you had tax payable for 2022, complete option 3.　
• Instalment payments are due on the last day of every complete month of your corporation's tax year. See the T7B-Corp for more information on due dates and payments.
• This worksheet does not have to be filed with your T2 Corporation Income Tax Return.

Option 3 is the most advantageous of the three options. Therefore, Corporation E will have to remit an instalment payment of $5,000 in each of the first two months and $90,200 for each of the last 10 months.

Appendix 6 – Worksheet 3 – Example

Corporation F has estimated its tax for 2024 at $240,000. The actual taxes for 2023 and 2022 are $240,000 and $36,000, respectively. Using Worksheet 3, we will determine the most advantageous option.

Worksheet 3 – Calculating your quarterly instalment payments for 2024

• Use this worksheet to calculate your 2024 quarterly instalment payments for an eligible Canadian-controlled private corporation (CCPC). If you are not eligible to make quarterly instalment payments, use Worksheet 2.
• To find out if you are eligible to make quarterly instalment payments, see the T7B-Corp, Corporation Instalment Guide.
• Use the estimates calculated from Worksheet 1 to complete this worksheet. If you had tax payable for 2023, complete option 2; if you had tax payable for 2022, complete option 3.
• Instalment payments are due on the last day of every complete quarter of your corporation's tax year. See the T7B-Corp for more information on due dates and payments.
• This worksheet does not have to be filed with your T2 Corporation Income Tax Return.

Option 3 is the most advantageous of the three options. Therefore, Corporation F will have to remit an instalment payment of $9,000 for the first quarter and $77,000 for each of the last three quarters.

Digital Services

Handle your business taxes online

My Business Account lets you view and manage your business taxes online.

Use My Business Account throughout the year to:

• make a payment to the CRA online with My Payment or a pre-authorized debit (PAD) agreement, or create a QR code to pay in person at Canada Post
• file a return, view the status of filed returns and view return balances
• submit documents to the CRA
• manage authorized representatives and authorization requests
• register to receive email notifications and to view mail from the CRA in My Business Account
• manage addresses, information, program account names, operating names, phone numbers, and business numbers in your profile
• view and pay account balances
• calculate and pay instalment payments
• calculate a future balance
• transfer payments and immediately view updated balances
• view closing balances (for example, non-capital loss balances)
• make an online request regarding your account and view answers to common enquiries
• submit an audit enquiry
• request relief of penalties and interest

To sign in to or register for the CRA's digital services, go to:

• My Business Account, if you are a business owner
• Represent a Client, if you are an authorized representative or employee

For more information, go to E-services for Businesses.

Receiving your CRA mail online

Sign up for email notifications to find out when your CRA mail, like your notice of assessment, is available in My Business Account.

For more information, go to Online mail – Reduce your cost of doing business by saving time – go online.

Create a pre‑authorized debit agreement from your Canadian chequing account

A pre-authorized debit (PAD) is a secure, online self-service payment option for individuals and businesses to pay their taxes. A PAD lets you authorize withdrawals from your Canadian chequing account to pay the CRA. You can set the payment dates and amounts of your PAD agreement using the CRA's secure My Business Account service. PADs are flexible and managed by you. You can use My Business Account to view your account history and modify, cancel, or skip a payment.

For more information, go to Pay by pre-authorized debit. 

Electronic payments

Make your payment using:

• your Canadian financial institution's online or telephone banking services
• the CRA's My payment service
• your credit card, Interac e-transfer, or PayPal through one of the CRA's third-party service providers
• pre-authorized debit (PAD) at My Business Account

For more information, go to Make a payment.

For more information

If you need help

If you need more information after reading this guide, visit Taxes or call 1-800-959-5525.

For detailed information on topics in this guide, see the federal Income Tax Act and the Income Tax Regulations. We have identified legislative references with square brackets.

For information about filing your T2 Corporation Income Tax Return, see the T4012, T2 Corporation – Income Tax Guide. Go to Corporation Internet Filing for corporation Internet filing and Corporations for corporate income tax information.

Forms and publications

The CRA encourages filing your return electronically. If you need a paper version of the CRA's forms and publications, go to Forms and publications or call one of the following numbers:

• 1-800-959-5525, from Canada and the United States
• 613-940-8497, from outside Canada and the United States. The CRA only accepts collect calls made through telephone operators. After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay.

Electronic mailing lists

The CRA can notify you by email when new information on a subject of interest to you is available on the website. To subscribe to the electronic mailing lists, go to Electronic mailing lists. 

Teletypewriter (TTY) users

If you have a hearing or speech impairment and use a TTY, call 1-800-665-0354.

If you use an operator-assisted relay service, call the CRA's regular telephone numbers instead of the TTY number.

Due dates

When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your payment is considered on time if the CRA receives it or if it is postmarked on or before the next business day.

For more information, go to Important Dates for corporations.

Formal disputes (objections and appeals)

You have the right to file an objection (or an appeal for the Canada Pension  Plan or Employment Insurance) if you disagree with an assessment, determination, or decision.

For more information about objections and related deadlines, go to File an objection.

Service complaints

You can expect to be treated fairly under clear and established rules, and get a high level of service each time you deal with the CRA. For more information, go to Taxpayer Bill of Rights.

If you are not satisfied with the service you received:

1.  Try to resolve the matter with the employee you have been dealing with or call the telephone number provided in the correspondence you received from the CRA. If you do not have contact information for the CRA, go to Contact Information.
2.  If you have not been able to resolve your service-related issue, you can ask to discuss the matter with the employee's supervisor.
3.  If the problem is still not resolved, you can file a service-related complaint by filling out Form RC193, Service Feedback. For more information and to learn how to file a complaint, go to Submit service feedback.

If you are not satisfied with how the CRA has handled your service-related complaint, you can submit a complaint to the Office of the Taxpayers' Ombudsperson.

Reprisal complaints

If you have previously submitted a service complaint or requested a formal review of a CRA decision and feel you were not treated impartially by a CRA employee, you can submit a reprisal complaint by filling out form RC459, Reprisal Complaint.

For more information, go to Reprisal Complaints.