If an employer succeeds another employer following the formation or winding-up of a corporation or following the acquisition of the major portion of the property of a business or of a separate part of a business, and there was no interruption in employees' service, the successor employer and the previous employer must each file an RL-1 summary for the period that concerns them.

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

Previous employer

See the Filing the RL-1 Summary page for a previous employer's deadline for filing the RL-1 summary when:

• the previous employer stopped making periodic remittances of source deductions and employer contributions; or
• the person required to file the RL-1 summary has died.

Payment of any amount shown on line 72 of the summary must also be received by Revenu Québec or by a financial institution by that date.

See the Employer That Stops Operating Its Business page if the employer stopped operating its business.

Successor employer

The successor employer 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 72 of the summary must also be received by Revenu Québec or by a financial institution by that date.