Are You Required to File an RL-1 Summary?

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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.

For more information, see How to Complete the RL-1 Summary.

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.

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