After you file

One would normally pay after e-filing  (or arrange a Direct-Debit as a part of the e-file)...

 

Why?   

 

If your e-file is rejected, the corrections made to get it to e-file might also change the amount due....either more.....or less.

_________________________

If a D-Debit is arranged as a part of your e-file, and the e-file is Rejected,  then the D-Debit is not implemented......only with an Accepted e-file will the D-Debit be implemented.

____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*