Who has to pay them
Instalments apply to annual filers only. If your net tax for the previous fiscal year was $3,000 or more, and your net tax for the current year will also be $3,000 or more, you generally pay in quarters. Monthly and quarterly filers remit with each return and do not make instalments. If a business files separate returns by branch, the $3,000 test uses the total for the whole business.
New registrants can be caught too. If your first year was shorter than twelve months, prorate that year’s net tax to 365 days. If the result is $3,000 or more, instalments may apply in your second year even though the actual figure was smaller.
How the amounts and dates work
The usual instalment is one quarter of last year’s net tax. If you expect this year to be lower, you can base payments on an estimate instead, but the CRA charges instalment interest if you end up paying too little.
Each payment is due within one month after the end of a fiscal quarter. With a December 31 year-end, that means April 30, July 31, October 31 and January 31. A weekend or holiday moves the date to the next business day.
An illustrative example
An annual filer with a December 31 year-end had net tax of $4,000 last year. The CRA calculates four instalments of $1,000. This year’s actual net tax turns out to be $4,600. On the annual return, the $4,000 of instalments is reported on line 110, and the remaining $600 is generally remitted.
If the instalments exceeded the net tax, the difference could generally be claimed as a refund. The figures are illustrative only.
Common mistakes and what to discuss
Common problems include assuming instalments are optional, missing the trigger in a second year, forgetting to enter instalments on line 110, and confusing these payments with income tax instalments, which are a separate system.
Ask your accountant whether a quarterly period would replace instalments more simply and whether an estimate makes sense this year. Bring last year’s return and your CRA instalment dates.
Sources & editorial notes
Sources checked October 24, 2026. The examples are illustrative and provide general information. Discuss how the guidance applies to your circumstances with your accountant.
- General information for GST/HST registrantsCanada Revenue Agency
- Remit (pay) the GST/HST by instalments: Find out if you need to payCanada Revenue Agency
- Remit (pay) the GST/HST by instalments: Calculate your instalment paymentsCanada Revenue Agency
Rules and guidance can change. Use the current official source and confirm the treatment for your facts. To flag an error, contact Sora.