CRA instalment requirement checker and 2026 due dates
Do you have to pay your 2026 income tax by instalments? Enter your net tax owing for 2026 (estimated), 2025 and 2024. The checker applies the CRA's test: more than $3,000 ($1,800 in Quebec) in 2026 and in either 2025 or 2024. It then lists the 2026 instalment due dates. Everything runs in your browser; nothing you type is sent anywhere.
Fill in the form and press Check.
2026 instalment due dates
| Due date | Day |
|---|---|
| March 15, 2026 | Sunday (on time if received the next business day) |
| June 15, 2026 | Monday |
| September 15, 2026 | Tuesday |
| December 15, 2026 | Tuesday |
Farmers and fishers whose main source of income is farming or fishing have one due date: December 31.
The rules this checker uses
From the Canada Revenue Agency pages Who has to pay and Payment due dates (canada.ca, Required tax instalments for individuals). Last verified: 2026-11-09.
- You have to pay your income tax by instalments for 2026 if both apply: your net tax owing in 2026 is more than $3,000 ($1,800 for Quebec), and your net tax owing in either 2025 or 2024 was also more than $3,000 ($1,800 for Quebec).
- The province or territory where you live on December 31 determines which threshold applies.
- If you received an instalment reminder in 2026 but your 2026 net tax owing is $3,000 or less ($1,800 or less for Quebec), you do not have to pay instalments for 2026.
- Due dates: March 15, June 15, September 15 and December 15. When a due date falls on a Saturday, a Sunday or a public holiday recognized by the CRA, a payment received on the next business day is on time.
"More than" means exactly $3,000 (or $1,800) does not count. This checker does not work out net tax owing or how much to pay. The CRA's calculation chart and instalment reminders cover that. It is not tax advice.
Setting the money aside
If you do have to pay instalments, a paid spreadsheet by Kyle Falk (Quarterly Tax Set-Aside Planner) tracks what you set aside from each payment, at a rate you choose, against the quarterly due dates. It applies no tax rules itself. The three-sheet bundle (budget planner, invoice tracker and expense log) keeps the income and expense records. This checker stays free either way.