Instalment Payments

If amounts are not deducted at source from your income (salary, retirement income, etc.), or if the amounts withheld do not cover the tax payable, you can pay your income tax in instalments to Revenu Québec throughout the year.

Instalment payments are partial remittances made by taxpayers on a quarterly basis to cover income tax for the current year, your health contribution and, where applicable,:

• the Québec Pension Plan (QPP) contribution 
• the contribution to the health services fund 
• the premium under the Québec prescription drug insurance plan 
• the Québec parental insurance plan (QPIP) premium

By making instalment payments, you reduce the amount of income tax you will have to pay when you file your income tax return.

Who is required to make instalment payments?

You are required to pay income tax in instalments if both of the following conditions apply to you:

• You estimate that your net income tax payable for the current year will be over $1,800.  
• Your net income tax payable for either of the two previous years was over $1,800.

Note

If you are a farmer or a fisher, you must make instalment payments if you estimate your net income tax for the current year will be more than $1,800 and your net income tax payable for each of the two preceeding years was more than $1,800.

Your net income tax payable is your income tax payable for the year minus the total, for the same year, of the income tax withheld at source and your refundable tax credits. In calculating the net income tax payable, do not take into account:

• the QST rebate for employees and partners 
• the property tax refund for forest producers 
• the amount included or deducted in the calculation of income (line 123 or 250 of the return), as applicable, for retirement income transferred from one spouse to the other
• the transfer of income tax withheld from retirement income (line 451.1 or 451.3 of the return, as applicable)