Filing the RL-1 Summary
Filing methods
You must file the RL-1 summary in the prescribed form.
To file, you can use:
- the online services in My Account for businesses;
- software you purchased or developed;
- the fillable PDF version of the form (RLZ-1.S-V);
- the paper form (either the form we mail to you each year or the form you order using the Ordering Forms and Publications online service or by contacting us).
If you use a specialized business such as an accounting firm or payroll service, it can file your RL-1 summary using the online services in My Account for professional representatives.
Filing deadline
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.
If you have stopped making periodic remittances of source deductions and employer contributions or have stopped operating your business, or if the person required to file the RL-1 summary with us has died, see the table below for the RL-1 summary filing deadline.
| Situation | Filing deadline |
|---|---|
| You temporarily stop making periodic remittances of source deductions and employer contributions but continue operating your business. | Last day of February of the year following the year covered by the RL-1 summary |
| You permanently stop making periodic remittances of source deductions and employer contributions because you no longer have employees. | 20th day of the month following the month in which you made your last remittance |
| You stopped operating your business. | 30th day after the date on which your business activities stopped |
| The person required to file the RL-1 summary has died. | 90th day following the date of death (the RL-1 summary must be filed by the person's legal representative) |
The deadline for filing the RL-1, RL-2, RL-25 and RL-32 slips for the year is the same as the deadline for filing the RL-1 summary.
Filing the summary
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, RL-25 and RL-32 slips online, in an XML file).
If you use a specialized business such as an accounting firm or payroll service, it can file your RL-1 summary using the online services in My Account for professional representatives.
Copy 1 of any paper RL-1, RL-2, RL-25 or RL-32 slips must be enclosed with the RL-1 summary, unless the summary or the slips are filed online.
For more information, click Sending RL Slips and Summaries.
Penalties
Under the Tax Administration Act, you are liable to a penalty if you file the RL-1 summary late.
Tax obligation alerts
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.