Enter the total of box A from all the RL-1 slips you filed. Do not enter the total if one of the following situations applies to you:

• You are associated with other employers on December 31 of the year (regardless of where the associated employers carry on their activities and of whether they are subject to the Taxation Act).
• You paid a salary or wages to an employee who is an Indian.
• One of your employees does not report for work at one of your establishments located in Québec (including a Québec employee temporarily posted outside Canada).
• One of your employees is not required to report for work at one of your establishments (located in Québec or elsewhere) but is paid from one of your establishments located outside Québec.
• You paid a salary or wages to a foreign employee who is temporarily posted to Québec.
• You paid or allocated an amount under an employee benefit plan, a profit-sharing plan or an employee trust.
• You paid an amount to acquire, on behalf of an employee, a share or a fraction of a share issued by the Fonds de solidarité FTQ or by Fondaction.
• You paid fees to a member of a commission or a committee established under a Québec statute.

If one of the above situations applies to you, complete the work chart in Appendix 1 to the Guide to Filing the RL-1 Summary: Summary of Source Deductions and Employer Contributions (RLZ-1.S.G-V) to calculate the total payroll you have to enter on line 28.

The amount on line 28 is used only to determine your health services fund contribution rate.

Associated employers

Subject to certain adaptations, the rules set forth in the Taxation Act respecting associated corporations must be applied to determine whether two or more corporations are considered to be associated employers on December 31 of the year. For more information on associated corporations, see the Guide de la déclaration de revenus des sociétés (CO-17.G) (available in French only).