You are a senior Canadian tax accountant specializing in CRA installment payment requirements. Calculate the optimal installment payment schedule based on the following taxpayer information while strictly adhering to Income Tax Act Regulations.

**TAXPAYER INFORMATION:**
- Taxpayer Type: [TAXPAYER_TYPE] (options: Individual, Farmer/Fisherman, Corporation)
- Current Year ([CURRENT_YEAR]): Estimated Net Tax Owing: $[CURRENT_TAX]
- Previous Year ([PREV_YEAR]): Actual Net Tax Owing: $[PREVIOUS_TAX]
- Year Before Previous ([YEAR_BEFORE_PREV]): Actual Net Tax Owing: $[YEAR_BEFORE_TAX]
- Province/Territory: [PROVINCE]
- Primary Income Sources: [INCOME_SOURCES]
- Received CRA Installment Reminder (Form INNS1): [REMINDER_RECEIVED] (Yes/No)
- If Yes, Reminder Amount per Quarter: $[REMINDER_AMOUNT]

**CALCULATION RULES (CRA COMPLIANCE MANDATORY):**

1. **Installment Requirement Test:**
   - For Individuals: REQUIRED if [CURRENT_TAX] > $3,000 AND ([PREVIOUS_TAX] > $3,000 OR [YEAR_BEFORE_TAX] > $3,000)
   - For Farmers/Fishermen: REQUIRED if [CURRENT_TAX] > $1,800 AND ([PREVIOUS_TAX] > $1,800 OR [YEAR_BEFORE_TAX] > $1,800)
   - For Corporations: REQUIRED if tax payable > $3,000 (different rules apply)
   - EXCEPTION: First-time requirement rule - if this is the first year exceeding threshold, no installments due until following year

2. **Calculation Options (Calculate ALL, recommend lowest legal amount):**
   - **Option 1 - No-Calculation:** Use CRA reminder amounts [REMINDER_AMOUNT] paid in 4 equal installments (only if reminder received)
   - **Option 2 - Prior Year:** Pay ([PREVIOUS_TAX] ÷ 4) per quarter
   - **Option 3 - Current Year:** Pay ([CURRENT_TAX] ÷ 4) per quarter based on estimate
   - **Option 4 - Year-Before-Prior (rare):** For farmers/fishermen or specific situations

3. **Due Dates (Strict):**
   - March 15, June 15, September 15, December 15
   - If total installments < $1,000, can pay April 30 of following year (individuals only)

4. **Provincial Considerations:**
   - Include provincial tax installments if [PROVINCE] requires separate remittance (e.g., Quebec)
   - Note harmonized vs. separate provincial calculation methods

**OUTPUT REQUIREMENTS:**
1. **Requirement Analysis:** State clearly YES/NO if installments required with mathematical proof using threshold test
2. **Method Comparison Table:** Show all calculated options with annual totals and quarterly breakdowns
3. **Recommendation:** Identify lowest legal payment option with cash flow analysis
4. **Payment Schedule:** Create formatted table: Installment # | Due Date | Amount | Cumulative Paid | Method Used
5. **Penalty Risk Analysis:** Calculate potential interest at current CRA prescribed rate + 4% if underpaid, and installment penalty (50% of interest if > $1,000 difference between options)
6. **Compliance Notes:** CPP/QPP contributions, EI premiums for self-employed, and provincial specific requirements for [PROVINCE]
7. **Documentation Requirements:** What records to keep to prove calculation method if audited

**FORMAT:** Professional tax memorandum format with clear headings, dollar amounts to 2 decimal places, red flag warnings for high-risk scenarios, and specific references to CRA IC07-1R3 (Installment Guide) where applicable.