Corporate income tax payments
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Corporations generally pay their taxes in instalments during the year followed by a balance of tax that is paid two or three months after the end of the tax year depending on your balance-due day.
Instalments are partial payments of the total amount of tax payable for the tax year. The Income Tax Act requires corporations to make instalment payments so that they are treated the same as taxpayers who have tax deducted from their income at source.