If an employer that is a corporation amalgamates with one or more other corporations, the amalgamated corporations are not required to file the RL-1 summary for the period preceding the amalgamation. However, the corporation resulting from the amalgamation must file the RL-1 summary for the entire year. It must file the RL-1 summary for the year by the last day of February of the following year.

Payment of any amount shown on line 82 of the summary must also be received by Revenu Québec or by a financial institution by that date.