Whether you need to pay quarterly tax installments as a gig worker depends on how much tax you owed in previous years. If your net tax owing was more than $3,000 in either of the last two tax years, the Canada Revenue Agency (CRA) may require you to pay installments for 2026. Not all gig workers will owe installments, but those earning significant income from platforms like Uber, DoorDash, Skip the Dishes, or Instacart should check their CRA account to see if they have an installment obligation. The CRA requires installment payments when your net tax owing exceeds $3,000 in either the current tax year or one of the two preceding years. For gig workers, this threshold is often crossed because you don't have income tax withheld at source like traditional employees. You'll know you have an installment obligation if: You received a Notice of Assessment showing net tax owing over $3,000 in 2024 or 2025 CRA has sent you an installment remittance voucher in the mail Your CRA My Account shows a current installment requirement You're expecting to owe more than $3,000 in 2026 based on your income projections If you have an installment obligation, CRA will typically base
If your net tax owing was more than $3,000 in either of the last two tax years, CRA may require you to make quarterly installment payments. This threshold exists to ensure gig workers and self-employed people pay tax throughout the year rather than owing a large lump sum at tax time.
Tax installments are due on March 15, June 15, September 15, and December 15 each year. Missing these deadlines can result in interest charges and penalties, even if you intend to pay the full amount when you file your tax return.
Yes. If you expect your 2026 income to be significantly lower than previous years, you can file Form T1026 to request reduced installments. CRA will review your projected income and may approve lower quarterly payments if reasonable.
Contact CRA before the due date to discuss payment options or reduced installments. Paying late attracts interest and penalties, but CRA may work with you if you communicate early and demonstrate good faith effort to pay.
Not all gig workers owe installments. You only need to pay them if your net tax owing exceeded $3,000 in the previous two years. Check your CRA My Account or last Notice of Assessment to confirm whether you have an installment obligation for 2026.