Making Instalment Payments
With instalment payments, you pay your income tax throughout the year like most employees.
Your instalment payments are due four times a year:
- March 15;
- June 15;
- September 15; and
- December 15.
If your net income tax payable for 2016 was more than $1,800 and you estimate that your net income tax payable for 2018 will also be more than that, we will send you form TPZ-1026.A-V, Instalment Payments Made by an Individual, in February and August to inform you of the amounts of the payments you will be required to make.
If your net income tax payable was $1,800 or for 2016 but is more than $1,800 for 2017 and, by your estimation, will be more than that for 2018 as well, we will send you form TPZ-1026.A-V in August to inform you of the amounts of the payments you will be required to make for September and December 2018.
If you do not receive form TPZ-1026.A-V, it is your responsibility to determine whether you are required to make instalment payments. To do so, use form TP-1026-V, Calculation of Instalment Payments to Be Made by Individuals, or contact us.
Form TPZ-1026.A-V is not available on our website. To obtain a copy, use the Request a Remittance Slip for Instalment Payments online service or contact us.
- If you are a farmer or a fisher, you must make only one instalment payment per year. You will receive the form in November and must make the payment by December 31 of the current year.
- Interest accrues on all overdue instalment payments.
How to make your instalment payments
There are three methods for making instalment payments:
- online using a financial institution's online payment service, which you can access:
- using the Online Payment service in My Account for individuals,
- directly on the financial institution's website (the payment date is the date on which the institution processes the transaction);
- in person at a financial institution (provide the remittance slip at the bottom of the first page of form TPZ-1026.A-V);
- by mail (send your payment with the remittance slip from form TPZ-1026.A-V to one of the addresses below).
C. P. 25500, succursale Terminus
Québec (Québec) G1A 0A9
C. P. 8025, succursale Place-Desjardins
Montréal (Québec) H5B 0A8