How do you pay your instalments?
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What are the payment methods?
To pay your instalments, choose one of the following methods:
- Visa Debit
- Online banking
- Debit card
- Pre-authorized debit
- Credit card
- At your financial institution using Form INNS3, Instalment Remittance Voucher
- By mail: send us your payment (payable to the Receiver General), along with your Form INNS3, Instalment Remittance Voucher. If you don't have Form INNS3, attach a note to your payment stating your social insurance number.
For more information, go to Make a payment to the Canada Revenue Agency.
Form INNS3 will be included in the instalment reminder package that we send you in the mail, unless you pay your instalments through pre-authorized debit.
You can order more vouchers:
- online through:
- by phone through our automated TIPS line at 1-800-267-6999
If you make a payment that your financial institution does not honor, including a payment on which you put a stop-payment, we will charge you a fee.
When do you have to pay your 2017 instalments?
You have to pay your instalments for 2017 on:
- March 15
- June 15
- September 15
- December 15
Farmers and fishers – If your main source of income is self-employment income from farming or fishing, you have to make only one instalment payment per year. You will receive an instalment reminder in November and you have to make the payment by December 31 of the current year.
When a due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, we consider your payment to be paid on time if we receive it or if it is postmarked on the next business day.
Depending on the method you use, your payment will be considered paid on:
- Visa Debit – The date your financial institution credits us with your payment
- Online banking – The date your financial institution credits us with your payment
- Debit card – The date your financial institution credits us with your payment
- Pre-authorized debit – The negotiable date
- Credit card – The date your financial institution credits us with your payment
- At your financial institution – The date stamped on your INNS3 receipt
- By mail – The date you mailed them (post-dated payments are considered paid on the negotiable date)
Deceased person – If an individual who has to pay tax by instalments dies during the year, instalment payments due on or after the date of death do not have to be paid.
If your instalment payments are late or insufficient, you may have interest and penalty charges.
What happens after you make a payment?
You can verify in My Account if the payment has been applied to your online balance. We will not immediately send you a receipt, so you should keep proof of your instalment payment until you receive Form INNS2, Instalment Payment Summary, or the payment has been applied in My Account.
What happens if you overpaid?
You can ask for a refund of an overpayment of your instalments by sending a letter to your tax centre or call 1-800-959-8281. We will review the matter on a case-by-case basis.
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