Paying your income tax by instalments

Instalments are periodic income tax payments that you have to pay on certain dates. These are to cover tax that you would normally have to pay in a lump sum on April 30 of the following year. Instalments are not paid in advance; they are paid during the calendar year in which you are earning the taxable income.

Important notice

If you received an instalment reminder in February 2020, your due date for the June 15 payment has been changed to September 1, 2020.

If you receive an instalment reminder in August 2020, you can choose to reduce or not pay further instalments for 2020 if you meet one of the following conditions:

  • The instalments you already paid this year will cover your estimated 2020 net tax owing
  • Your net tax owing for 2020 will be $3,000 or less, or $1,800 or less for residents of Quebec

Notice to the reader

If you have a balance owing and want to arrange a payment plan, go to Payment arrangements.
If you want information about instalments for a corporation account, go to Paying instalments.

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