Paying on time

We consider you to have made your tax payment on the day that:

• it is received by the CRA; or
• it is processed at any financial institution belonging to the Canadian Payments Association. (Payments made at an Automated Teller Machine (ATM) may not be processed that same day.)

If your payment due date falls on a Saturday, a Sunday, or a public holiday, the payment will be considered received on time if it is received on the first business day after the due date.

Forms and publications

• Guide T4012, T2 Corporation – Income Tax Guide
• Guide T7B-CORP, Corporation Instalment Guide

Date modified:

2017-02-07