Question 1

Who has to pay quarterly income tax instalments in Canada?

Accepted Answer

You must pay quarterly instalments if your net federal tax owing exceeds $3,000 (or $1,800 if you live in Quebec) in the current year AND in either of the two preceding years. This commonly applies to self-employed individuals, freelancers, rental property owners, investors with non-sheltered income, and retirees with unwithheld pension income.

Question 2

When are 2025 personal income tax instalments due in Canada?

Accepted Answer

2025 personal income tax instalments are due on: March 15, June 15, September 15, and December 15. Alberta and Quebec provincial instalments follow the same quarterly schedule. Missing a payment triggers CRA instalment interest at the prescribed rate (currently 8–10% annually), compounded daily.

Question 3

How often does a corporation pay income tax instalments in Canada?

Accepted Answer

Canadian corporations pay monthly income tax instalments — 12 payments per fiscal year, due on the last day of each month. Each payment is typically 1/12 of the prior year's federal tax. Alberta and Quebec collect provincial corporate tax separately under the same monthly schedule.

Question 4

Do I need to pay GST/HST instalments?

Accepted Answer

Annual GST/HST filers must make quarterly instalment payments if their net remittance from the prior year was $3,000 or more. The four due dates are April 30, July 31, October 31, and January 31. Quarterly or monthly filers are not required to make separate instalment payments. Quebec businesses also remit QST instalments separately to Revenu Québec on the same schedule.

Question 5

What is the Alberta corporate tax instalment amount?

Accepted Answer

Alberta's corporate income tax rate is 8% for 2025. Corporations with Alberta tax liability make monthly instalments equal to 1/12 of prior year Alberta corporate tax. These are remitted to Alberta Tax and Revenue Administration (TRA) separately from federal CRA instalments.

Question 6

How does Quebec handle tax instalments differently from other provinces?

Accepted Answer

Quebec residents and businesses pay both federal tax to CRA and Quebec provincial tax to Revenu Québec. The personal instalment threshold is $1,800 (vs $3,000 elsewhere). QST instalments follow the same April 30 / July 31 / October 31 / January 31 schedule as federal GST. Quebec corporate tax is administered separately by Revenu Québec on the same monthly schedule.

Canadian Tax Instalment Calculator