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Are You Required to File an RL-1 Summary?

You have to file an RL-1 summary if any of the following apply:

  • You have to file an RL-1 slip.
  • You have to file an RL-2 or an RL-25 slip to report amounts on which you withheld Québec income tax.
  • You withheld Québec income tax, Québec Pension Plan (QPP) contributions or Québec parental insurance plan (QPIP) premiums.
  • You are required to pay the employer QPP contribution, QPIP premium or contribution to the health services fund.
  • You are required to pay the contribution related to labour standards.
  • You are required to participate in workforce skills development and have to inform us of your total payroll and eligible training expenses.
  • You are required to pay the employer contribution to the Workforce Skills Development and Recognition Fund (WSDRF).

Even if you were not required to file the RL-1 summary for the year, your account may have remained open. If you expect your situation to be the same in the coming year, you must inform us.

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You have more than one account number

If you have more than one employer account, you must file an RL-1 summary for each account, under the name and identification number shown on the Remittance of Source Deductions and Employer Contributions form (TPZ-1015.R.14.1-V, TPZ-1015.R.14.2-V, TPZ-1015.R.14.3-V or TPZ-1015.R.14.4-V, depending on your remittance frequency) for each one.

Employer that succeeds another employer

If an employer succeeds another employer following the formation or winding-up of a corporation or following the acquisition of the major portion of the property of a business or of a separate part of a business, and there was no interruption in an employee's service, the successor employer and the previous employer must each file the RL-1 summary for the period that concerns them.

If an employer that is a corporation amalgamates with one or more other corporations, the corporation resulting from the amalgamation must file the RL-1 summary for the entire year.

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 parent corporation, the parent corporation must file the RL-1 summary for the entire year.

See RL-1 Summary – Special Cases for information on filing the RL-1 summary in situations in which an employer succeeds another employer.

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