If you are calling from Montr al or Quebec City, please refer to your local phone directory. If you are calling from Montr al or Quebec City, please refer to your local phone directory. If you are an individual with business income for income tax purposes and have a December 31 fiscal year-end, your return is due on June 15. If you base your instalment payments on an estimate of your current fiscal year's net tax, ensure your estimate is as accurate as possible. If you underpay your quarterly instalments, or do not make your instalment payments by the due dates, you may be subject to penalty and interest.
Instalments are due one month after the end of each fiscal quarter.
For example, if you have a December 31 fiscal year end, for the quarterly period January 1st to March 31st, the instalment due date is April 30th. You can also request a remittance form by speaking to a business Window agent. Please make your payments at your Canadian financial institution using the remittance form provided. Most financial institutions will not accept payments unless they are accompanied by this form. You may wish to discuss electronic payment options offered by your financial institution.