NoteDue to the COVID-19 pandemic, some Corporation notices of assessment were not mailed on the ‘Date issued’ specified on the notices. The balance shown on the Account summary section of the notice is as of the ‘Date issued’ specified on the notice. Any payments received by the Canada Revenue Agency (CRA) after this date are not included in the balance shown on the notice. To view your current account information, including balances, go to My Business Account.
Generally, corporations have to pay their taxes in instalments. The balance of tax is paid two or three months after the end of the tax year depending on your balance-due day.
Use My Business Account to request for an interest review, transfer of credit, refund, payment search, remittance vouchers, copies of notices and statements, customized statements, change of mailing instructions, inhibition of statements and return envelopes.
Make a payment to the Canada Revenue Agency
Make a payment, and learn about payment methods, collections, and transferring payments within your accounts.
How much and when do you have to pay by instalments? Worksheets and examples to help you calculate your instalments.
Paying your balance of corporation tax
When is your balance of tax due?
Prepaying reassessments – Advance deposits
How can you reduce interest charges?
Managing your corporation account
Understand your statements and how to transfer amounts or get a refund.
What payment vouchers will we send you.
Find out about different situations that may result in penalty charges.
Find out when we charge or pay interest. Includes cancelling or waiving penalties and interest.
Paying on time
When we consider your payment made.
The terms instalment payment and interim payment are interchangeable. The term reporting period has the same meaning as the term tax year since both terms describe the period assessed.
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