CRA tax instalment due dates
Most individuals who pay tax instalments must pay by March 15, June 15, September 15 and December 15.
Due dates
Instalment payments are made quarterly. Farmers and fishers have a single due date of December 31.
| Instalment | Due date |
|---|---|
| Instalment 1 | March 15 |
| Instalment 2 | June 15 |
| Instalment 3 | September 15 |
| Instalment 4 | December 15 |
Who has to pay
You may have to pay instalments if your net tax owing is more than $3,000 for 2026 and in either 2025 or 2024. For Quebec the threshold is $1,800.
Reminders
- Covers the March and June payments (form INNS1).
- Covers the September and December payments (form INNS1).
Calculation options
The CRA offers no-calculation option, prior-year option, current-year option. If you pay in full by the due dates, the CRA will not charge instalment interest or a penalty unless your estimated amounts are too low.
Source: CRA — Required tax instalments for individuals — Canada Revenue Agency. Retrieved 2026-09-16.
Source: CRA — Instalment payment due dates — Canada Revenue Agency. Retrieved 2026-09-16.
Sources
- CRA — Required tax instalments for individuals — Canada Revenue Agency
- CRA — Instalment payment due dates — Canada Revenue Agency
Frequently asked questions
When are CRA tax instalments due?
March 15, June 15, September 15, December 15 each year. Farmers and fishers have a single due date of December 31.
How much can I owe before I have to pay instalments?
You may have to pay if your net tax owing is more than $3,000 for 2026 and in either 2025 or 2024. For Quebec the threshold is $1,800.
What happens if I underpay instalments?
The CRA may charge instalment interest and a penalty if your estimated instalment amounts are too low. Paying in full by the due dates avoids interest and penalties in most cases.
Important legal information
Promissory.ca is not a lender, bank, mortgage broker or credit counsellor. We do not make lending decisions and we do not charge you a fee to use this service.
Submitting an application does not guarantee approval. All applications, rates and terms are set and approved solely by the individual lender or licensed professional.
Rates, fees and loan amounts vary by lender, province, loan type and your credit profile. Advertised rates are the lender's lowest offered rate and may not be available to you.
Lenders may perform a credit check with one or more credit bureaus, including Equifax and TransUnion. A hard credit inquiry may affect your credit score.
There is no obligation to accept any offer presented to you. Review every agreement carefully before signing.
Borrow only what you can reasonably afford to repay. Late or missed payments may result in additional fees, collection activity and negative credit reporting.
We handle personal information in accordance with the Personal Information Protection and Electronic Documents Act (PIPEDA). See our Privacy Policy for how we collect, use and protect your information.
If you are struggling with debt, consider contacting a non-profit credit counselling service or a Licensed Insolvency Trustee before borrowing more.