CRA tax instalments: do gig workers have to pay quarterly?

No tax is taken off your gig payouts, so after a year or two the CRA may ask you to pay four times a year. Who has to, the due dates, and your three options.

When you're paid through an app, no income tax is withheld. For your first year, that usually means one large payment in April. After that, the CRA may start sending you instalment reminders asking you to pay during the year instead.

Who has to pay instalments

You have to pay instalments for 2026 if your net tax owing is more than $3,000 for 2026 and it was also more than $3,000 in either 2025 or 2024. In Quebec, the threshold is $1,800.

That two-year test is why instalments usually start in a driver's second or third year. Your first big balance owing doesn't trigger them on its own. The second one does.

The four due dates

Instalment due dates
First instalmentMarch 15
Second instalmentJune 15
Third instalmentSeptember 15
Fourth instalmentDecember 15

The CRA usually mails reminders in February (for the March and June payments) and August (for September and December).

Three ways to work out the amount

  1. No-calculation option. Pay the amounts on the CRA's reminder. If you pay them on time, the CRA won't charge instalment interest, even if you end up owing more when you file.
  2. Prior-year option. Base your payments on last year's net tax owing. Useful if this year looks similar.
  3. Current-year option. Estimate this year's tax and pay a quarter of it each time. This is the best choice if your income has dropped, but if you underestimate, you'll be charged interest.
Driving less this year?If you've cut your hours, the CRA's reminder amounts may be higher than you need. The current-year option lets you pay less, as long as your estimate is accurate. A running tax estimate makes this much safer.

What happens if you pay late or too little

The CRA charges instalment interest on payments that are late or too small. If that interest is more than $1,000 for the year, a penalty can be added on top. You can reduce instalment interest by paying the next instalment early or paying more than required.

How to pay

You can pay through your bank's online bill payment (add "CRA (revenue) - current year tax instalment" as a payee), through CRA My Payment, or with a pre-authorized debit set up in My Account.

How MyGigLedger helps

MyGigLedger tracks your estimated tax against the $3,000 threshold and shows the next instalment date on your dashboard. Record the instalments you've paid and your balance owing updates, so you can see whether the current-year option would save you money.

This article is general information based on CRA guidance as of July 15, 2026. It isn't tax advice. Rules change, and your situation may differ, so check with the CRA or a tax professional before you file.

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