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, additional remittance vouchers, copies of notices and statements, customized statements, change of mailing instructions, inhibition of statements and return envelopes.

The Canada Revenue Agency prefers to receive electronic payments. See Make a payment for more information.



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.

Forms and publications

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