There are two instances in which you do not need to pay tax instalments: 
–  For a new corporation on its first operational year.
–  For a corporation whose balance of corporation tax was below $3,000 for federal and below $3,000 for provincial for the current or previous year.

In all other cases, the payment of tax instalments is mandatory.

You can consult the following links for further information:
https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/corporation-payments/paying-instalments/when-you-have-pay-instalments.html

http://www.revenuquebec.ca/fr/entreprise/impot/societes/acomptes/info.aspx