If an employer stops carrying on its business, it must file the RL‑1 slips with us and distribute them to employees by the 30th day after the date on which the business activities stopped.

For information about the amounts to be entered on the RL‑1 slip (see courtesy translation RL-1-T), see How to Complete the RL-1 Slip (Box by Box Instructions).

Special rules may apply if an employer succeeds another employer following an amalgamation or the winding-up of a subsidiary.