RL-1 Summary – Making Your Payment
Completing the remittance slip
If you have a balance due on line 82, complete the RL-1 summary remittance slip. Enter the amount from line 82 in box 95 of the remittance slip.
Periodic CNESST payments
Do not add information regarding the periodic payments to the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST) that you make to Revenu Québec to the remittance slip of the RL-1 summary. Do not include any amounts relating to the payment of the occupational health and safety insurance premium with the remittance slip.
To report and remit amounts for the CNESST, you must instead use the remittance slip attached to 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) that we have sent you.
Payment methods
You can make your payment online, at a financial institution (counter or ATM) or by mailing a cheque or money order payable to the Minister of Revenue of Québec. You must make payments of more than $10,000 electronically (online or through a financial institution), unless special circumstances prevent you from doing so. If you do not, a penalty may be applied.
Online
You can make a payment using a participating financial institution's online payment service. You will need the payment code shown on the RL-1 summary remittance slip.
If you send us the RL-1 summary using the online services in My Account for businesses, you can use the preauthorized debit option, provided you have already sent us form LM-2.DP-V, Payer's Pre-authorized Debit Agreement: Business PAD.
If you make your payment online, you do not have to send us the RL-1 summary remittance slip.
By mail
You can make your payment by mailing a cheque or money order made payable to the Minister of Revenue of Québec. Send your payment with the completed RL-1 summary remittance slip to one of the addresses below.
| Region | Mailing address |
|---|---|
| Montréal, Laval, Laurentides, Lanaudière and Montérégie | Revenu Québec C. P. 6700, succursale Place-Desjardins Montréal (Québec) H5B 1J4 |
| Québec City and other regions | Revenu Québec C. P. 25666, succursale Terminus Québec (Québec) G1A 1B6 |
At a financial institution (counter or ATM)
You can make your payment at a financial institution (counter or ATM) using the RL-1 summary remittance slip we sent you. The effective date of payment is the day on which the financial transaction is made at the financial institution.
Fin de la note
Payment deadline
Your payment must be received by Revenu Québec or by a financial institution no later than the filing deadline for the RL-1 summary.
Regardless of how you pay, your payment is considered to be received on the date it is received at one of our offices or the date it is processed by a financial institution for remittance to the Minister of Revenue of Québec. To avoid interest and penalties, make sure you account for processing by your financial institution.
Interest on insufficient periodic payments
The Québec income tax, QPP contributions and QPIP premiums you withhold from the remuneration you pay and your employer QPP contributions, QPIP premiums and contributions to the health services fund must be remitted to us periodically using 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). If your periodic payments are less than what is required, the balance is subject to interest charges from the due date of each payment.
This means that a positive amount (balance due) entered on line 48 or line 57 of the RL-1 summary is subject to interest charges from the due date of each payment.
Note, however, that if a portion of a balance due on line 57 results from the difference between the actual health services fund contribution rate (line 54) and the estimated health services fund contribution rate (the rate you would have entered on line 54 had your total payroll been the same as that of the previous year), that portion is subject to interest charges from the filing deadline for the RL-1 summary. The remaining portion of the balance due is subject to interest charges from the due date of each payment.
For more information regarding the periodic payment of source deductions and employer contributions, see the Guide for Employers (TP-1015.G-V).
Penalties
Under the Tax Administration Act, you are liable to a penalty if you:
- file a remittance slip late; or
- are late in paying an amount you should have paid before filing the RL-1 summary.
If you fail to pay or remit an amount you withheld or collected under a tax law by the prescribed deadline, the rate of the penalty will be determined based on the number of days the payment or remittance is late. From the 1st to the 7th day, the rate is 7% of the amount owing; from the 8th to the 14th day, it is 11% of the amount owing; and, as of the 15th day, it is 15% of the amount owing.
Viewing remittance information
You can log in to My Account for businesses to view information about the business's remittances, payments and statement of account.
Businesses can have their online service managers consent to online correspondence only for remittance items in the My Account for businesses communications centre. This consent can be changed directly in My Account.