For the three years ending December 31, 2020, Mr. Ge has combined federal and provincial tax payable as follows:

2018: $11,200

2019: 16,200

2020 (estimated): 18,400

Using this information, consider the following three independent cases.

CASE ONE: Mr. Gees employer withholds $11,200 in 2018; $12,900 in 2019; and $15,100 in 2020

CASE TWO: Mr. Gees employer withholds $9,200 in 2018; $10,30 in 2019; and $14,900 in 2020

CASE THREE: Mr. Gees employer withholds $10,100 in 2018; $16,300 in 2019; and $14,700 in 2020

For each of the preceding independent cases, calculate the minimum tax instalment payments that are required to be made towards the settlement of the taxes payable for the year ending December 31, 2020. Show all required calculation.

If instalments must be paid, include in your answer the date that each instalment is due. Note that, in answering this question, you should state a conclusion on whether or not instalment are required even if the amount of the instalment is nil. You should say state the basis of your conclusion.