Box I – Corporate Amalgamation

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As a rule, a corporation resulting from the amalgamation of two or more corporations does not constitute a new employer (consult Employer Situation).

The corporation resulting from the amalgamation must take into account the eligible salary or wages calculated before the amalgamation when determining the amount to enter in box I of the RL-1 slip (see courtesy translation RL-1-T).

In addition, the corporation must file a single set of RL-1 slips for the Québec parental insurance plan (QPIP) premiums remitted by the new corporation and by the amalgamated corporations.

The RL slips must be sent to us by the last day of February of the year following the year of the amalgamation.

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