When is your instalment payment due?

As a fisher or farmer, you must make one instalment payment per year. You will receive form TPZ-1026.A-V, Instalment Payments Made by an Individual, in November, and you must make your payment before December 31 of the year. The amount payable is shown on the form.

If you do not receive form TPZ-1026.A-V, you will have to determine whether you are required to make a payment. To do so, either use form TP-1026-V, Calculation of Instalment Payments to Be Made by Individuals – 2020, or contact us.

How to make your instalment payment

You can make your instalment payments in any of the following ways:

• 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 (enclose the remittance slip of 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.  

Instalment payment information

You can use the services in My Account for individuals, for viewing statements of account, consulting tax data or viewing 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 that you must make, based on the information you provided in your previous income tax returns;
• the dates you made your payments.