Deadline for Filing RL-1 Slips

Note
Coronavirus (COVID-19)

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

End of note

The deadline for filing your RL-1 slips with us and distributing the RL-1 slips to employees and beneficiaries is the last day of February of the year following the year covered by the slips.

A different deadline may apply if you have stopped making periodic remittances of source deductions and employer contributions, if you have stopped operating your business, or if the person required to file the RL-1 slips with us has died. See table below.

Note

Your deadline for filing the RL-1 summary is the same as the deadline for filing the RL-1 slips.

End of note

Filing deadline – Special situations

Situation Filing deadline
You temporarily stop making periodic remittances of source deductions and employer contributions but continue carrrying on your business. Last day of February of the year following the year covered by the slips
You permanently stop making periodic remittances of source deductions and employer contributions because you no longer have employees. 20th day of the month following the month in which you made your last remittance
You stop carrying on your business. 30th day after the date on which your business activities stopped
The person required to file the RL-1 slip has died. 90th day following the date of death (the slips must be filed by the person's legal representative)
Note

For more information, see You Stop Making Remittances.

End of note

One mission. 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