RL-1 Summary – Employer That Succeeds Another Employer
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 an employee's 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.
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.