You Stop Making Remittances

If you stop remitting source deductions and employer contributions during the year, you must make your last remittance and file the required form by the applicable deadline (see the table below). The deadline depends on your situation:

  • You continue carrying on your business but temporarily stop making remittances (because, for example, you have a seasonal business).
  • You continue carrying on your business but permanently stop making remittances (because, for example, you no longer have employees).
  • You stop carrying on your business.

You temporarily stop making remittances

Filing deadlines for a business that temporarily stops making remittances
Form Deadline
Remittance form (and your remittance) Same due date as would apply if you had continued to make remittances1
Temporary RL-1 slips (form RL-1.T-T) and the temporary RL-1 summary (RLZ-1.ST-V) or RL-1 slips (form RL-1-T) and the RL-1 summary (RLZ-1.S-V) You are not required to file temporary RL slips and the temporary summary. The deadline for filing the RL-1 slips and the RL-1 summary is the last day of February of the following year
RL-2 slips (RL-2-T) The last day of February of the following year
RL-25 slips (RL-25-T) The last day of February of the following year
  1. For the due date, see Remittance Schedules for Source Deductions and Employer Contributions. You must continue to file a remittance form for each period. If you inform us of the date on which you plan to start making source deductions again, we can exempt you from the requirement to file a remittance form for each period in which you do not make any source deductions.

You permanently stop making remittances

Filing deadlines for a business that permanently stops making remittances
Form Deadline
Remittance form (and your remittance) The 20th of the month after the month of your last remittance of source deductions and employer contributions
Temporary RL-1 slips (form RL-1.T-T) and the temporary RL-1 summary (RLZ-1.ST-V) or RL-1 slips (form RL-1-T) and the RL-1 summary (RLZ-1.S-V) The 20th of the month after the month of your last remittance1
RL-2 slips (RL-2-T) The 20th of the month after the month of your last remittance1
RL-25 slips (RL-25-T) The 20th of the month after the month of your last remittance1
  1. By the same date, you must also remit copy 2 of the RL slips to your former employees or former beneficiaries, as applicable. For more information, click:

You stop carrying on your business

Filing deadlines for a business that ceases operations
Form Deadline
Remittance form (and your remittance) The 7th day after the day on which you stop operating your business
Temporary RL-1 slips (form RL-1.T-T) and the temporary RL-1 summary (RLZ-1.ST-V) or RL-1 slips (form RL-1-T) and the RL-1 summary (RLZ-1.S-V) The 30th day after the day on which you stop operating your business1
RL-2 slips (RL-2-T) The 30th day after the day on which you stop operating your business1
RL-25 slips (RL-25-T) The 30th day after the day on which you stop operating your business1
  1. By the same date, you must also remit copy 2 of the RL slips to your former employees or former beneficiaries, as applicable. For more information, click:

If you are filing more than 50 slips of the same type, you must file them online in an XML file. For information about the electronic filing methods available, see Filing RL Slips and the RL-1 Summary.

Note

If you are required to file the RL-1 summary (form RLZ-1.S-V) during the year because you stop operating your business or permanently stop making remittances, note that the duties in Part 1 of the RL-1 summary exclude payments reported in the CNESST box on the remittance slips.

The RL-1 summary is used to compare the source deductions and employer contributions that you must pay with the duties that you reported for the year. The form must not be used to report or pay amounts for the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST).

For more information on filing the RL-1 summary, see Are You Required to File an RL-1 Summary?

Last Updated: