Filing the RL-1 Summary
You must file the RL-1 summary in the prescribed form.
To file, you can use:
The deadline for filing the RL-1 summary with us is the last day of February of the year following the year covered by the summary.
The same deadline applies if you temporarily stop making periodic remittances of source deductions and employer contributions but continue carrying on your business.
The deadline will be different in the following situations:
All RL-1, RL-2 and RL-25 slips must be filed by the last day of February of the year following the year they cover.
If your business is registered for My Account for businesses, you can use the services to complete and file the RL-1 summary online. If you do not file the RL-1 summary online, you must send it to us on paper (even if you filed your RL-1, RL-2 and RL-25 slips online, in an XML file).
Copy 1 of any paper RL-1, RL-2 and RL-25 slips must be enclosed with the RL-1 summary, unless you file the slips or the summary online.
For more information, click Sending RL Slips and Summaries.
Under the Tax Administration Act, you are liable to a penalty if you file the RL-1 summary late. For more information, click RL-1 Summary – Payment.
To receive an email alert for the filing deadline for the summary of source deductions and employer contributions, go to My Account for businesses and sign up for alerts and new message notifications.
So that you receive the alerts and notifications you signed up for, make sure the email address in your user account is correct.