Tax instalment deadlines
Updated October 12, 2026
The short answer
Individuals who must pay tax by instalments pay on March 15, June 15, September 15 and December 15. Corporations pay monthly, or quarterly if they qualify, with dates tied to their fiscal year.
| Individual instalments | March 15, June 15, September 15, December 15 |
|---|---|
| Corporation instalments | Monthly, or quarterly for an eligible CCPC, based on the fiscal year |
Who has to pay instalments
An individual generally has to pay instalments if the net tax owing is more than $3,000 in the current year and in either of the two previous years. The CRA sends reminders, but a firm usually calculates them for clients with business or investment income.
The three ways to calculate
The no-calculation option (use the CRA's reminder amount), the prior-year option, and the current-year option. The right choice depends on whether the client's income is stable or rising, and the choice protects against interest and penalties.
This guide summarizes federal rules published by the Canada Revenue Agency. Your situation may differ (a fiscal year that doesn't end December 31, a non-resident, a province with its own return), so confirm at canada.ca or with your accountant before relying on a date.
Frequently asked questions
What are the individual instalment due dates?+
March 15, June 15, September 15 and December 15.
Are instalments needed for Québec taxes too?+
Québec residents may also owe provincial instalments to Revenu Québec on its own schedule. Check each client's situation.
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