Laurence translates from her Gatineau apartment. Her clients pay invoices without withholding income tax. When she checks her instalment notices, she puts the CRA documents in one folder and the Revenu Québec documents in another.
The amounts do not have to match. Each tax authority has its own calculation and payment account. A payment to one does not, by itself, settle the other's request.
Apply each threshold separately
For ordinary individual instalments in Quebec, Revenu Québec's test is net income tax payable over $1,800 for the current year and for either of the two preceding years. Instalments can also cover applicable QPP, QPIP, health services fund and public drug-plan contributions. Use its calculation of net income tax payable rather than the balance shown in a bank account. Quebec instalment requirements.
The CRA also uses a $1,800 threshold for Quebec residents, not the $3,000 threshold generally used elsewhere. For 2026, its test looks at estimated 2026 net tax owing and net tax owing in either 2025 or 2024. CRA's separate eligibility test.
Suppose Laurence's correctly calculated federal net tax owing is $1,600 for 2026. That is below the federal threshold. Separately, her Quebec figures are $2,400 for 2026 and $2,200 for 2025. Those provincial figures meet Quebec's test. She would not add $1,600 and $2,400 together and apply one threshold to the total.
These are eligibility figures, not a complete calculation of each payment. Contributions, amounts already paid and the chosen method still need attention.
Choose a method before changing the amount
Revenu Québec offers three methods:
- No-calculation: pay the amounts on its instalment notice.
- Previous-year: calculate using the preceding year's net tax and contributions.
- Current-year: calculate using the current year's estimate.
Methods two and three use form TP-1026-V. A lower current-year estimate can be useful when income falls, but it needs a supportable calculation. Paying the no-calculation amounts on time protects against instalment interest even if they later prove insufficient; an underestimated amount under another method can lead to interest. Calculation methods and interest.
Laurence keeps the worksheet behind the notice. A payment should not change merely because this month's client invoice is late.
Match the payment to its destination
The ordinary Quebec dates are March 15, June 15, September 15 and December 15. The next regular date after this guide's October review is December 15, 2026. Some people receive only the August notice for September and December; check the actual schedule instead of dividing an annual figure into four equal amounts.
Revenu Québec's My Account shows instalment notices, the payment code and amounts received. Use the current remittance details and allow for the financial institution's processing. If no notice arrived, check the obligation using TP-1026-V or contact Revenu Québec. Missing mail does not decide eligibility. Making Quebec instalment payments.
For each payment, Laurence saves the recipient, tax year, amount and confirmation. She checks the receiving account afterward. If she owes federal instalments too, she follows the CRA reminder and calculation process separately.
Checked October 20, 2026. This guide covers ordinary individual income-tax instalments. Farming, fishing and GST/QST remittances have their own rules.
