Enter your net tax owing for this year and the two before it to see whether CRA expects quarterly instalments from you, and what each payment looks like. Thresholds reviewed for the 2025 tax year: $3,000 in most of Canada, $1,800 in Quebec.
Your net tax owing
How it works. CRA asks for instalments only when your net tax owing is over the threshold in the current year and in at least one of the two previous years. Net tax owing is roughly the balance left after everything withheld at source — which is why employees rarely owe instalments and the self-employed usually do. Quebec has the lower $1,800 federal threshold because Revenu Québec collects the provincial tax separately.
Suggested quarterly instalment
$0
Instalments are due March 15, June 15, September 15 and December 15. CRA's reminder letters use the no-calculation option — paying those exact amounts avoids interest even if they turn out too low.
An estimate is a starting point. Get your real number.
This calculator uses published rates. Your actual position depends on the credits, deductions and structure behind your numbers.
- A professional tax accountant reviews your figures, not a formula
- Fixed quote before any work starts
- You pay after you approve the filing
Let's connect
Send your details and we'll confirm your exact position.
How the personal instalment test works
The rule is two-of-three: CRA expects quarterly instalments when your net tax owing is more than $3,000 (over $1,800 in Quebec) this year and in either of the two previous years. One bad year on its own triggers nothing — the balance simply gets paid on April 30. Once you are in the instalment system there are three ways to size the payments: the no-calculation option (the amounts printed on CRA's February and August reminder letters, built from your past returns), the prior-year option (last year's net tax owing divided by four), and the current-year option (this year's estimate divided by four). You may pay under whichever option gives the lowest total, and interest applies only if you pay less than the best of them.
The people this catches are those with income nothing is withheld from: the self-employed, landlords, investors with large interest or dividend income, and retirees drawing RRIF or pension amounts with too little tax taken at source. If self-employment is what put you over, the self-employed tax calculator shows how the annual bill builds up, and our personal tax filing service can set the instalment plan alongside the return.
What this calculator does not cover
It uses your expected current-year figure divided by four, which is the current-year option — the reminder letters CRA actually mails use the no-calculation option and may show different amounts, and paying those printed amounts in full always protects you from instalment interest even when they prove too low. The tool also does not compute net tax owing itself (broadly, total tax minus amounts withheld at source and refundable credits), does not model Quebec's separate provincial instalments to Revenu Québec, and does not cover farmers and fishers, who have a single December 31 instalment under a different test. For the exact figure, have our personal tax team review your withholdings.
| Quarter | Due |
|---|---|
| Q1 | March 15 |
| Q2 | June 15 |
| Q3 | September 15 |
| Q4 | December 15 |
Rates reviewed for the 2025 tax year by Udit Gupta, Certified Tax Accountant. Federal and provincial rates change annually, and this tool is an estimate for planning rather than tax advice. Confirm current figures before relying on them for a filing.
Other free calculators
Every calculator uses the same 2025 tax year rates and needs no signup.
Corporate Tax Instalment Calculator
Check whether your corporation must pay tax instalments and what each monthly or quarterly payment is.
Open calculatorLate-Filing Penalty Calculator
Work out the exact CRA late-filing penalty on a balance owing, for first-time and repeat late filers.
Open calculatorTax Deadline Calculator
Filing and payment deadlines for personal T1, self-employed, corporate T2 and GST/HST returns.
Open calculatorCorporate Tax Calculator
Estimate the federal and provincial tax your Canadian corporation owes.
Open calculator