Box G – Corporate Amalgamation, Annexation or Constitution as a Legal Person
As a rule, a corporation resulting from the amalgamation of two or more corporations does not constitute a new employer (consult Employer That Is a Corporation Resulting From a Corporate Amalgamation).
The corporation resulting from the amalgamation must take into account the pensionable salary or wages calculated before the amalgamation when determining the amount to enter in box G of the RL-1 slip (see courtesy translation RL-1-T).
In the case of an amalgamation, annexation, division, regrouping or constitution as a legal person, if the 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, the new employer is deemed to be the same as the previous employer. The new employer must take into account the pensionable salary or wages calculated by the previous employer when determining the amount to report in box G.
The new corporation must file a single set of RL-1 slips for the Québec Pension Plan (QPP) contributions remitted by the new corporation and by the amalgamated corporations. The slips must be sent to us by the last day of February of the year following the year of the amalgamation.