Tax Instalments -- Trigger & Due Dates

When CRA expects you to pay tax in quarterly instalments instead of one lump sum, and the four dates.
When instalments are required
| Net tax owing exceeds | $3,000 (in the current and one of the two prior years) |
| Quebec | $1,800 |
Quarterly due dates
| Q1 | 15 March |
| Q2 | 15 June |
| Q3 | 15 September |
| Q4 | 15 December |
Sources: CRA -- paying your income tax by instalments · Revenu Quebec
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