I believe this is done on Form T2017 Lines 6696 (Reserve from 2017) and 6699 (Reserve remaining after 2018). For example...say I have a $3,000 reserve remaining after 2017 and the 20% payment per year would entail $750.
Does this mean I insert $3,000 into Line 6696 and insert $2,250 into Line 6699? The difference would be the $750 required per year.
Thanks in advance!