Do you owe more than $3,000 in net tax this year, and did you owe more than that in at least one of the last two years? Then you have to pay by instalments. With $9,000 expected, the calculator shows four payments of $2,250.
Who has to pay instalments?
Net tax owing is your tax for the year minus what was withheld at source and your credits. If your employer already takes off enough from each paycheque, that figure is small and you likely don’t need to read on. The test kicks in when it passes the threshold this year and in at least one of the two years before. Quebec residents face a lower $1,800 test for the provincial side, and the tool has a box for it.
What are the dates and thresholds?
| Item | Value |
|---|---|
| Threshold outside Quebec | $3,000 |
| Threshold for the Quebec test | $1,800 |
| Due dates | March 15, June 15, September 15, December 15 |
| Payment method in this tool | Four equal payments of a quarter of the expected tax owing |
What do a few real cases look like?
The default has $9,000 of expected net tax owing, $8,000 last year and $4,000 two years ago. This year and last year both clear $3,000, so instalments are needed. Each of the four payments is $2,250, which makes $9,000 for the year.
Drop last year to $2,000 and the year before to $1,000 and the result flips to None due. This year alone isn’t enough, and that trips people up. One of the earlier years has to be over the line as well.
A Quebec resident expecting $2,500, with $2,000 and $1,000 behind, passes the $1,800 test and pays $625 four times, $2,500 a year. Outside Quebec, an expected $6,000 gives $1,500 per date.
Timing is a small trap. If you open the tool late in the year, the earlier dates show as passed, but every payment is still printed at the same size, so set the plan against what you’ve really paid so far, because the tool doesn’t know about it. Rerun it whenever your income estimate changes. It takes a minute.
One more point about the plan itself: a quarter of a yearly figure is a rough guide, not a bill, and it is only the simplest way to split things, and nothing about it is tuned to when you actually earn your money, which is why a seasonal income can make the equal payments feel awkward even when the total is right.
What can this estimate not tell me?
- It offers only the equal payment method. Other methods, based on last year’s figures, can cost less if your income has changed.
- Dates that have gone by are marked, but the amounts don’t change and stay as four equal parts.
- Interest is charged on late or short payments.
- The net tax owing you type in is your own estimate, so use a current calculation.
How do I get the net tax owing figure?
If you don’t have the number yet, begin with the income tax calculator and subtract the tax already withheld. If you work for yourself, the self-employed tax calculator gives you that number. When the year is over, the tax refund calculator shows if your instalments left a refund or a balance.
Where do the numbers come from?
The thresholds and the four due dates come from the government’s published instalment rules for individuals, and we checked them on 29 September 2026. We aren’t connected to the CRA or any government body, and the payment amounts are only an estimate.
Frequently asked questions
Who has to pay tax instalments?
You do if net tax owing is over $3,000 this year and was over $3,000 in at least one of the two years before.
When are instalments due?
On March 15, June 15, September 15 and December 15.
What's different in Quebec?
Quebec has its own $1,800 test for the provincial side, and the tool has a checkbox for it.
How much is each payment?
The tool splits expected net tax owing into four equal parts. On $9,000, each payment is $2,250.
What if I skip a payment?
Interest is charged on late or short payments, as the tool notes. Paying by another method may lower the amounts if your income changed.
Sources and updates
Updated: . How we check rates · Editorial team · Updates
Estimate only. These figures are a planning estimate, not tax, legal or accounting advice. Tax-Services.ca is an independent publisher: we don't prepare or file tax returns, and we don't offer tax, legal or accounting services. We have no connection with the Canada Revenue Agency, Revenu Québec or any provincial government. Your real amounts depend on details this tool cannot see, so confirm them with an official source or a qualified professional before you act.