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.
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.
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.