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The Charter of the French language and its regulations govern the consultation of English-language content.

RL-1 Slip – Employer That Winds Up a Subsidiary

If an employer that is a parent corporation winds up a subsidiary and at least 90% of the subsidiary's property is attributed to the employer, the wound-up subsidiary is not required to file RL-1 slips for the period preceding the winding-up.

The parent corporation has to file the 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.

For information about the amounts to enter on an RL-1 slip that a parent corporation has to file for an employee, see Employer That Amalgamates With Another Corporation. Follow the instructions, with the necessary modifications.

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