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Writer's pictureKeung Heul Kim

General Guide on Personal Income Tax Instalments


Here's important information about CRA personal tax installments:


Who Needs to Pay Instalments?


You may have to pay tax instalments if:

  • Your net tax owing for the current year will be more than $3,000 ($1,800 for Quebec residents).

  • Your net tax owing was more than $3,000 in either of the two previous years.

 

Instalment Due Dates

For most individuals, instalment payments are due on:

  • March 15

  • June 15

  • September 15

  • December 15

For farmers and fishers, there's only one instalment due date: December 15.

 

Calculation Methods

There are three options to calculate your instalment payments:

  1. No-calculation option: Based on the instalments suggested by CRA in their reminder notices.

  2. Prior-year option: Based on your tax owing from the previous year.

  3. Current-year option: Based on your estimated tax owing for the current year

You can choose the option that results in the lowest payments.

 

Payment Options

You can pay your instalments through various methods:

  • Online banking

  • CRA's My Payment service

  • Pre-authorized debit through CRA My Account

  • At your financial institution

  • By mail (cheque or money order)

 

Consequences of Not Paying

If you're required to pay instalments and don't pay on time or in full:

  • You may be charged instalment interest

  • You may face an instalment penalty if the interest charges exceed $1,000

 

Remember, it's always advisable to consult with KKL CPA or contact the CRA directly for personalized advice regarding your specific tax situation.

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