Question

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.

Answer 1

The answer is, basically one way to ensure that no interest will be assessed for late instalments is to pay the amounts provided by the CRA in their instalment reminder on or before the required dates, so each and every payer knows in the beginning of the month that within how many days they have to pay the instalments so that they do not have to pay the interest otherwise it is necessary to pay the interest on the late instalments. Other points in this question are not correct according to the actual guidelines of paying instalments.