RL-1 Slip – Employer That Amalgamates With Another Corporation
If an employer that is a corporation amalgamates with one or more other corporations, the amalgamated corporations are not required to file RL‑1 slips for the period preceding the amalgamation. The corporation resulting from the amalgamation must file RL‑1 slips for the entire year. It must file the RL‑1 slips with us and distribute them to employees by the last day of February of the year following the year covered by the slips.
See the instructions below for the information to enter on the RL-1 slips (see courtesy translation RL-1-T) that a corporation resulting from an amalgamation has to file for its employees.
If an employer is a municipality, a metropolitan community, a school board, a CEGEP, or a public institution or a private institution under agreement within the meaning of the Act respecting health services and social services or the Act respecting health services and social services for Cree Native persons, and the employer undergoes an amalgamation, annexation, division, regrouping or constitution as a legal person, the information to be entered on the RL-1 slip is the same as the information below, with the necessary modifications.
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Box A |
Enter the gross employment income paid to the employee during the year (before and after the amalgamation) by the amalgamated corporations and the corporation resulting from the amalgamation. |
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Box B |
Enter the total Québec Pension Plan (QPP) contributions withheld during the year (before and after the amalgamation) by the amalgamated corporations and the corporation resulting from the amalgamation. |
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Box E |
Enter the total Québec income tax withheld during the year (before and after the amalgamation) by the amalgamated corporations and the corporation resulting from the amalgamation. |
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Box G |
Enter the pensionable salary or wages under the QPP paid to the employee during the year (before and after the amalgamation) by the amalgamated corporations and the corporation resulting from the amalgamation. |
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Box H |
Enter the total Québec parental insurance plan (QPIP) premiums withheld during the year (before and after the amalgamation) by the amalgamated corporations and the corporation resulting from the amalgamation. |
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Box I |
Enter the eligible salary or wages under the QPIP paid to the employee during the year (before and after the amalgamation) by the amalgamated corporations and the corporation resulting from the amalgamation. |
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Other boxes and additional information |
Enter in the other boxes of the RL-1 slip the amounts calculated according to the instructions given under How to Complete the RL-1 Slip (Box by Box Instructions) and taking into account the amounts paid before and after the amalgamation by the amalgamated corporations and the corporation resulting from the amalgamation. Also enter any additional information. |