Is it really based on how much I make, not how much I owe?

I'm self-employed/incorporated. The reason I've had to make instalments is because previously I was paid by dividends. This year I've switched to being paid by salary, with all the appropriate source deductions. As such, I expect to owe very little for 2023, and thus I've been told I don't need to pay instalments even though I'll be making more.

The reason for my question is I may have a big expense in December for which I would need to pay myself an extra lump sum as a dividend. It would be stupid to pay instalments now if I don't end up having that big expense. But if I do end up having that big expense in December, by then it would be well past the due date for the instalments. But if I remit a big enough payment to CRA at the same time I take out that big dividend in December, then it would reduce my tax owing to near-zero. Are you saying in this case I would be considered late and charged interest?