Eligibility to make 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:

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

Note

When a corporation ceases at any time in a tax year to be eligible to pay quarterly instalments, the corporation is still allowed to pay its next instalment due at the end of the current quarter; however, the corporation will have to begin to pay monthly instalments following that quarter.

See Are you no longer eligible to make quarterly instalment payments? for more details.

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