Paying your income tax by instalments
You may receive a call from the CRA to remind you of the December 15th quarterly income tax instalment payment due date. For more information, see Automated telephone message.
Instalments are periodic income tax payments that individuals have to pay to the Canada Revenue Agency on certain dates, to cover tax that they would otherwise have to pay in a lump sum on April 30 of the following year. Instalments are not paid in advance; they are paid throughout the calendar year in which you are earning the taxable income.
If you have a balance owing and want to arrange a payment plan, see Paying arrears and Payment Methods for details.
- Why do you have to pay tax by instalments?
- Who has to pay tax by instalments?
- When are your payments due?
Due dates for 2014 instalment payments.
- Calculating your payments
- Do you want to reduce or eliminate the amount of instalment payments you have to make?
- How and where do you make your instalment payments?
- After you have made a payment
- Completing your income tax and benefit return
How you should claim the instalment payments you made.
- Interest and penalty charges
- Farming and fishing
- My Account
- a secure way to view your instalment payment information online.
Forms and publications
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