One way to ensure that no interest will be assessed for late instalments is:

		to pay the lowest amount calculated using the three alternative calculations on or before the required dates.
		to pay the estimated tax owing for the current year on the first instalment due date.
		to pay the amounts provided by the CRA in their instalment reminder on or before the required dates.
		to pay the average of the three amounts calculated using the three alternative calculations on or before the required dates.