Instalment interest reversal

I have a couple of clients who for whatever reason don’t pay their instalments or forgot to make a payment or 2. They pay their taxes by the deadline and the instalment interest is reversed. But then I have another client that they did not reverse the instalment interest charged.

Can anyone give me insight as to how CRA calculates this or why I would be seeing this reversal for a couple random clients, but not everyone?

Would it be based on whether the individual making the assessment was having a good day or not?

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It could be they paid over $3,000 in taxes last year, but owe less than $3,000 BEFORE instalments, it will be waived.

If they paid instalments and received refund, they paid more than what was required. Additional instalment payments only increase the refund.

The one that was reversed owed just over $7000 with no instalments paid and paid CRA the balance owing before April 30. They were asked for $5000 in instalments.

The one that wasn’t reversed owed about $2500 after around half the $6000 instalments CRA billed them for were paid. If they had paid them all, they would have had a small refund. They also paid the balance by April 30.

So weird. I’m leaning toward the good day/meh day theory LOL