An employer that stops operating its business must file its RL-1 summary (form RLZ-1.S-V) for the year within 30 days after the date on which the business activities stopped. Payment of any amount shown on line 72 of the summary must also be received by Revenu Québec or by a financial institution within that time.

Special rules may apply if an employer succeeds another employer following an amalgamation or the winding-up of a subsidiary.

Employer associated with other employers

An employer that was associated with other employers must calculate its total payroll on line 28 taking into account only the salaries and wages it paid from January 1 to the date the business stopped operating. Salaries and wages paid by employers with whom the employer was associated on that date must not be included.

The employer must file an amended RL-1 summary for the year by the last day of February of the year following the year covered by the summary in the following situations:

• The employer was operating another business on December 31 of the year.
• The health services fund contribution rate on line 36 of the RL-1 summary the employer filed is different from the rate determined based on the employer's total payroll for the year (taking into account the combined total of the salaries and wages paid in the year by the employer and by any employers with whom the employer was associated on December 31 of the year).

Only lines 28 through 39 and line 70 should be completed on the amended RL-1 summary; boxes 90, 92 and 95 should be completed on the remittance slip.

For information about the available remittance methods, see Methods for Remitting Source Deductions and Employer Contributions