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 2021 was more than $1,800, we will send you form TPZ-1026.A-V, Instalment Payments Made by an Individual, in February and August to inform you of the payments you will be required to make if you expect your net income tax payable for 2023 to also exceed $1,800.
If your net income tax payable was $1,800 or less for 2021 but is more than $1,800 for 2022, 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 2023 if you expect your net income tax payable for 2023 to also exceed $1,800.
If you do not receive form TPZ-1026.A-V, you must determine whether you have to make instalment payments by completing form TP-1026-V, Calculation of Instalment Payments to Be Made by Individuals, or contacting us.
Form TPZ-1026.A-V is not available on our website. If you did not receive it, you can get one using 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.
How to make your instalment payments
There are three methods for making instalment payments:
- online using your financial institution's payment service, which you can access using My Account for individuals or directly on its website (the payment date is the date on which the institution processes the transaction);
- in person at a financial institution (you will need 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
Instalment payment information
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 instalment payments you have made for the current year;
- the instalment payments you must make based on your previous income tax returns;
- the dates you made your payments.