For the Taxation Year Ending December 31, 2018, a Corporation's

For the taxation year ending December 31, 2018, a corporation's combined federal and provincial Tax Payable is $57,600. The corresponding figure for 2019 is $67,900. For the year ending December 31, 2020, it is estimated that combined federal and provincial Tax Payable will be $62,900.
Case One
The taxpayer is a publicly traded corporation.
Case Two
The taxpayer is a publicly traded corporation. Assume that its combined federal and provincial taxes payable for the year ending December 31, 2019 were $61,400, instead of the $67,900 given in the problem.
Case Three
The taxpayer is a small CCPC.
Case Four
The taxpayer is a small CCPC. Assume that its combined federal and provincial taxes payable for the year ending December 31, 2019 were $61,400, instead of the $67,900 given in the problem.
Required: For each of the preceding independent Cases, provide the following information:
1. Indicate whether instalments are required during 2020. Provide a brief explanation of your conclusion.
2. Calculate the amount of instalments that would be required under each of the acceptable methods available.
3. Indicate which of the available methods would best serve to minimize instalment payments during 2020. If instalments must be paid, indicate the dates on which they are due.