If a corporation that is a small CCPC is required to make quarterly instalment payments on their income taxes, how are the required amounts determined?

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The Answer is A corporation that is a small CCPC can choose from three different methods in determining their instalment payments.
Method 1 - The instalments can be based on one -fourth of the estimated taxes payable for the current taxation year.
Method 2 - The instalments can be based on one -fourth of the taxes payable for the previous taxation year.
Method 3 - The first instalment can be based on one -fourth of the taxes payable for the second previous year. The remaining three instalments will then be based on the taxes payable for the previous taxation year reduced by the amount paid in the first instalment, with this amount divided by three.

If a Corporation That Is a Small CCPC Is Required