Filing and Payment

This subsection focuses on the payment side of the taxpayer workflow: paying on time, paying by instalments, and dealing with balances owing.

What Belongs Here

Use this subsection when the filing result already exists and the next question is about paying, paying later, or dealing with an amount the CRA says is still owing.

Best Starting Pages

Use these pages when the filing result is already known and the question is how or when tax gets paid.

• Instalment Payment
• Tax Balance Owing
• Late-Filing Penalty

Practical Reader Path

• Start with Tax Balance Owing if the issue is a known unpaid amount.
• Start with Instalment Payment if the issue is paying during the year instead of after filing.
• Move to Penalties if the real concern is what happens after a missed deadline.

In this section

• Instalment Payment
  Learn what an instalment payment is and why some Canadian taxpayers must prepay tax during the year.
• Tax Balance Owing
  Understand tax balance owing as the amount still payable after income, credits, and withholding are reconciled on a return.