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 the table below.

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)