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Income Tax Instalments – Seniors

You may be required to pay your income tax in instalments in the following situations:

  • The income tax payable on some of your income is not deducted at source.
  • The amounts withheld do not cover the income tax payable.

What are instalment payments?

Instalment payments are partial income tax remittances for the current year, and, where applicable, partial remittances of:

  • your Québec Pension Plan contribution
  • your contribution to the health services fund
  • your premium under the Québec public prescription drug insurance plan
  • your Québec parental insurance plan premium

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

To determine if you have to make instalment payments, we will make calculations based on your income. Note that these calculations do not include the transfer of retirement income between spouses.

We will contact you in writing if you are required to make instalment payments to us.

When and how to make your instalment payments

Your instalment payments must be made four times a year: March 15, June 15, September 15 and December 15.

You can make them in any of the following ways:

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 of more than $10,000

As of 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.

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How to view your instalment payment information

You can use the service in My Account for individuals for viewing instalment payment information to see the following information:

  • your payment code;
  • your instalment payment notices (also in your My Account inbox);
  • 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.

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 all communications 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;
  • enter your email address on line 10.1 of your income tax return and check the box on line 10.2, when you file by mail; or
  • contact our client services.

For more information, see the Instalment Payments page.

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