RL-1 Summary – Employer That Winds Up a Subsidiary

Note
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If an employer that is a parent corporation winds up a subsidiary and at least 90% of the subsidiary's property is attributed to the employer, the wound-up subsidiary is not required to file an RL-1 summary for the period preceding the winding-up. The parent corporation must include the information for the wound-up subsidiary for the entire year in the RL-1 summary it files. It must file its 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.

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