Are there any instructions available for calculating the combined instalment payments?
A. Yes. You can find instructions and an example in the 2008 version of Guide T7B-CORP, Corporation Instalment Guide. This guide includes the 2009 worksheets for Ontario: • T2WS4, Calculating estimated Tax Payable and Tax Credits for 2009 (Ontario); • T2WS5, Calculating monthly instalment payments for 2009 (Ontario), and • T2WS6, Calculating quarterly instalment payments for 2009 (Ontario). The guide and the worksheets are available at www.cra.gc.ca/forms. Instructions, and more information on paying your taxes by instalments are on the Pay by instalments page.