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CRA instalment due dates for 2026

If tax is not taken off your income, the CRA may ask you to pay in instalments. Here are the 2026 dates and the basic rules.

Not tax advice. This is general information, not advice for your situation. Date checked: October 23, 2026. Rules can change, so read the sources at the bottom.

The 2026 due dates

The CRA says most people who pay instalments for 2026 pay on these dates:

  • March 15 (a Sunday in 2026)
  • June 15 (a Monday)
  • September 15 (a Tuesday)
  • December 15 (a Tuesday)

If a date falls on a Saturday, a Sunday or a public holiday the CRA recognizes, payment received the next business day counts as on time.

As of October 23, 2026, the September 15 date has passed. The next one is December 15.

Who has to pay

The CRA says you have to pay instalments for 2026 if both of these are true:

  • Your net tax owing for 2026 is more than $3,000, or $1,800 if you live in Quebec.
  • Your net tax owing in 2025 or 2024 was also more than that amount.

The province or territory where you live on December 31 sets which amount applies.

Reminders from the CRA

The CRA sends reminders to people who will likely have to pay. There are two a year:

  • February: for the March and June payments.
  • August: for the September and December payments.

You can view them in your CRA account. If you got a reminder but your 2026 net tax owing is $3,000 or less ($1,800 or less in Quebec), the CRA says you do not have to pay instalments for 2026.

Three ways to work out the amount

  • No-calculation option. Pay the amount the CRA shows in box 2 of your reminder.
  • Prior-year option. Use your 2025 net tax owing, plus CPP contributions payable and voluntary EI premiums payable.
  • Current-year option. Do the same sum with your own estimate of 2026 net tax owing.

These are the options the CRA gives when your August reminder does not mention March or June payments. The no-calculation amount is paid on September 15 and December 15. For the other two, the CRA says to pay 75% on September 15 and 25% on December 15.

If your income changes during the year

The CRA says that if you got only an August reminder, you can reduce or stop your instalments in two cases. One is when the instalments you already paid cover your estimated 2026 net tax owing. The other is when your 2026 net tax owing will be $3,000 or less ($1,800 or less in Quebec).

Farming and fishing

If your main source of income is self-employment from farming or fishing, the CRA says you have one date: December 31. The CRA sends a reminder in November.

Late or short payments

The CRA says late or insufficient instalments may mean instalment interest and penalty charges.

Quebec

Revenu Québec lists the same four dates. Its test is net income tax payable over $1,800 for the current year and for one of the two years before. Its instalments can also cover QPP contributions, the health services fund, the prescription drug insurance premium and QPIP. It says payments over $10,000 must be made electronically.

Keep a simple record

Write down each date, the amount you paid and when it cleared. Note which reminder and which option you used. Check your CRA account to see the payments it has on file. Also read our guide on the GST/HST $30,000 threshold, since GST/HST has its own filing rules.

Sources

Date checked: October 23, 2026. Not legal, tax or accounting advice. Rules change, so check the official pages before you act.

Want this in a ready-to-use tool? The tracker is a spreadsheet for logging income and expenses, watching the GST/HST $30,000 total and noting instalment dates. See the Self-Employed Income, Expense and Tax Set-Aside Tracker (Canada, 2026) (CA$24) or buy it now.

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