Check this box if you were associated with other employers on December 31 of the year (regardless of where they carried on their activities and whether they are subject to the Taxation Act). 

If you check this box, complete the work chart in Appendix 1 of the Guide to Filing the RL-1 Summary: Summary of Source Deductions and Employer Contributions (RLZ-1.S.G-V) to determine the total payroll amount to enter on line 50.1.

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).