Employer That is a Corporation Resulting From a Corporate Amalgamation

Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

The amalgamation of two or more corporations does not affect the obligations the corporations have under the Québec Pension Plan (QPP) and the Québec parental insurance plan (QPIP).

The new corporation can keep the corporate name of one of the amalgamating corporations and can keep one of the identification numbers. It can also adopt a new corporate name. A copy of the new constituting act must be enclosed with the application so that the funds from the account(s) to be closed can be transferred to the new corporation's account.

As a rule, a corporation resulting from the amalgamation of two or more corporations does not constitute a new employer for the purpose of QPP contributions and QPIP premiums where the corporations are amalgamated under:

  • the Business Corporations Act (Québec statute);
  • the Canada Business Corporations Act (federal statute);
  • the Cooperatives Act;
  • section 323 of the Act respecting health services and social services;
  • the Act respecting trust companies and savings companies;
  • a statute of another province of Canada that provides that the new corporation is to continue the legal existence of any of the corporations it replaces.

In the above cases, the corporation created by the amalgamation must take into account the employee contributions already withheld and the employer contributions already paid by each of the amalgamating corporations from the beginning of the year to the time of amalgamation.

Note
If an employee already paid the maximum QPP contribution and the maximum QPIP premium for the year prior to the amalgamation, the salary and wages paid by the new corporation are not subject to source deductions of these contributions and premiums.

The new corporation must file a single set of RL-1 slips (see courtesy translation RL-1-T) for the QPP contributions and QPIP premiums it and the amalgamated corporations remit. The RL-1 slips must be submitted to us by the last day of February of the year following the year of amalgamation.

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter