Making Instalment Payments
When to make your 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 2023 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 2025 to also exceed $1,800.
If your net income tax payable was $1,800 or less for 2023 but is more than $1,800 for 2024, 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 2025 if you expect your net income tax payable for 2025 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:
- electronically:
- online through a financial institution's website,
- by pre-authorized debit,
- at a financial institution or an ATM, using the remittance slip from the bottom of the first page of form TPZ-1026.A-V (check with your financial institution to see if it offers these payment methods);
- by mail (enclose the remittance slip from form TPZ-1026.A-V).
If you do not have a remittance slip, use the online service for requesting a remittance slip for instalment payments, available in My Account.
Effective January 1, 2024, you must make payments of more than $10,000 electronically (for example, online or through a financial institution), unless electronic payment is impossible due to special circumstances. If you do not, a penalty may be applied.
Payment date
Regardless of how you pay, your payment is considered to be received on the date it is received at one of our offices or the date it is processed by a financial institution for remittance to the Minister of Revenue of Québec. To avoid interest and penalties, make sure you account for processing by your financial institution.
How to view your instalment payment information
You can use the service in My Account for viewing your instalment payment information to see the following information:
- your payment code;
- your instalment payment notices (also in your My Account inbox);
- 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.
Some of this information is also available in My Account. Use the different online services to view your statement of account and tax data.
How to receive your instalment payment notices online
To inform us that you no longer want to receive your instalment payment notices by mail and agree to receive your documents online only, you can:
- change your communication preferences in My Account;
- check the appropriate box when using authorized software to file your income tax return;
- check box 10.2 of your income tax return and enter your email address on line 10.1 when you file by mail; or
- contact our client services.