I want to accurately record CRA income tax payments from my bank register to reflect the type of payment made ie income tax payable, income tax deferred, income tax expense, current assets (tax payments), current liabilities (tax payments) etc but need a better understanding of the types of income tax accounts. Examples, categorize the following:

a) Income tax paid in the current fiscal year for the previous fiscal year (Federal income tax expense - "other expense"?)

b) Quarterly income tax installments paid in the current fiscal year for the current fiscal year but not due technically until the next fiscal year (deferred taxes- liability or asset? )

c) Quarterly income tax installments to be payed/ expected to be payed by the government - scheduled but not yet payed (Taxes payable- liability? Current or Long term? )

c) Accountant estimated taxes owed & payed prior to receving the actual CRA NOA actual income tax owed

amount (current asset -taxes paid?)

d) Income tax payment rebates or refunds for overpayment from previous year recevied in current fiscal year???

I am shocked that Quickbooks has a payroll/sales tax set up but nothing for year end income tax tracking. Especially when searching this topic. It seems like there are many users who are facing the same issue.

d) Actual income tax amount per the CRA NOA to be payed/payed (Income tax expense account? Create a bill then pay? Journal entry as credit/debit?)