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 2018 was more than $1,800, we will send you, in February and August, form TPZ-1026.A-V, Instalment Payments Made by an Individual, to inform you of the payments you will be required to make if you expect your net income tax payable for 2020 to also exceed $1,800.
If your net income tax payable was $1,800 or less for 2018 but is more than $1,800 for 2019, we will send you form TPZ-1026.A-V in August to inform you of the payments you will be required to make for September and December 2020 if you expect your net income tax payable for 2020 to also exceed $1,800.
If you do not receive form TPZ-1026.A-V, it is your responsibility to determine if you are required to make instalment payments. Use form TP‑1026-V, Calculation of Instalment Payments to Be Made by Individuals, or contact us to do so.
Form TPZ-1026.A-V is not available on our website. If you have not received the form, use the online service in My Account for individuals for requesting a remittance slip for instalment payments.
- 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.
There are three methods for making instalment payments:
- online, by accessing a financial institution's payment service on its website, either through My Account for individuals or directly (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
You can use the services in My Account for viewing statements of account, consulting tax data or viewing your instalment payment information to see the following information:
- the amounts of the instalment payments you have made for the current year;
- the proposed amounts of the instalment payments you must make, based on the information you provided in your previous income tax returns;
- the dates you made your payments.