You Permanently Stop Making Remittances But Continue Carrying On Your Business

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If you permanently stop making periodic remittances of source deductions and employer contributions because you no longer have employees, you must file the RL-1 summary for the year by the 20th day of the month following the month in which you made your final remittance. Your 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.

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

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