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Canadian reference

When are CRA tax instalment payments due?

Personal income tax instalments are due quarterly, on March 15, June 15, September 15 and December 15. If a due date falls on a weekend or a public holiday, the Canada Revenue Agency treats a payment received on the next business day as on time.

When are CRA tax instalment payments due?
Quarter 1March 15
Quarter 2June 15
Quarter 3September 15
Quarter 4December 15
01

What this means in practice

  • Instalments apply to income that has no tax withheld at source, which is why they matter to self-employed and contract income more than to salaried income.
  • The Canada Revenue Agency sends instalment reminders. Receiving one is not the same as being required to pay, and not receiving one is not proof that you are not.
  • Setting money aside on a schedule you have chosen is a planning decision. The amount owed is a tax question for the CRA or an accountant.
02

What this page does not decide

This page states the published due dates. It does not tell you whether you are required to pay instalments, how much to pay, how to calculate an option, or what interest applies if you pay late. Whether you owe instalments at all depends on your net tax owing in the current and two previous years.

Source and review state

Rule CA-IIN-INSTALMENT-DATES-2026 version 1.0.0, in bundle 2026.08.12. Effective 2026-01-01, next review 2026-12-31.

CRA: Instalment payments

Do something with this

Plan a reserve against the next 90 days of income How to organise variable self-employed income in Canada

Why we show the review date

A rate published without a date is impossible to check. Every high-impact figure on this site carries its source, its version and the date it must be reviewed again, and it stops being presented as current when that date passes.