Check and pay personal tax instalments
Do I need to pay personal income tax by instalments?
Tax instalments pay an expected annual tax bill during the year. Whether they are required depends on current and prior-year net tax owing; a payment arrangement for an existing debt is a different task.
Where to begin
- Check CRA’s required-instalment test for your tax year and province against your assessed and expected net tax owing.
- Review any instalment reminder in your CRA account.
- Compare CRA’s no-calculation, prior-year and current-year calculation options; an estimate that is too low can lead to charges.
- Pay using the correct instalment account and due dates, keep receipts and reconcile the payments when filing the annual return.
Before you open the official service
- Your instalment reminders and recent assessments.
- An estimate of current-year income, deductions, credits and tax already withheld.
Keep your actual documents and account details off this website. Use the official service’s current checklist before applying.
What to check for your situation
The reviewed CRA calculation guidance is for 2026. Québec thresholds differ, and farming/fishing has special timing. This guide does not calculate your required payment.
Fees, processing times and document rules can change. This page helps you navigate; it does not confirm eligibility or replace the government’s instructions.
Official sources
canada.ca · Official websiteCRA — Required tax instalments for individualsThe requirement depends on current and prior-year net tax owing and the applicable threshold. Ordinary instalment dates differ from the special farming/fishing schedule.Checked
Prepared by Active K Digital from the linked public guidance. Read our source approach.