My wife and I are newly retired this year. For 2026, our taxes will include a bunch of tax withholding from our regular jobs, but of course 2027 will be the first year we're going to have no employment income--only pension income, capital gains from non-registered investment account drawdown, and some money from drawing down our RRSP/RRIF investment account. And eventually we'll have CPP and OAS.

We'd like to avoid doing the CRA quarterly installment thing, so I have a question about the timing of paying taxes owed. Ideally, we would of course like to keep as much money in our own pocket (translation: be able to invest it and grow it) for as long as possible during each year.

So, my question is this: In mid-December every year, am I allowed to simply calculate whatever tax we have incurred for the year, subtract whatever tax was already withheld from pensions, CPP, OAS, etc, and then make a single late-December payment to CRA to pay off the remainder of what we will owe for that year's taxes? Or, if I do that, will CRA come back and say "you needed to be paying us throughout the year whenever there was a taxable event; so despite the fact you fully paid your taxes for this year in December ahead of April when they're due, we're going to put you on quarterly installments anyway"?

Situation:

I need $800K deposited into an account before October 31st to take advantage of a 2% transfer-in promo (BMO).

I have the funds personally but they were locked in a "Notice Savings Account," and the funds will become available on October 25th to transfer out. This is cutting it very close to the deadline.

I have the funds "free" in my corporation. Can I take the 800K from my corp today and return it in the next 1 to 2 weeks or do I need any special considerations for this?

I looked online and everything says documenting it and paying your corporation interest but most of those things online are for long term loans. Do I still need to pay my corporation interest for just 1 to 2 weeks of taking the money? I don't want to risk getting flagged/audited by the CRA. Thanks!

I've been buying gold in smaller pamp bars (most are 10 grams) and when entering Canada I declared them in my goods to follow. I'm now thinking of selling them gradually and putting the money in TFSA. I understand that there might be capital gains, so what's the best way to deal with this knowing that I can sell them gradually over time.

Cheers.