You Stop Carrying On Your Business

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You Stop Carrying On Your Business

If you stop carrying on your business, you must file the RL-1 summary (RLZ-1.S-V or RLZ-1.ST-V) for the year within 30 days after the date on which your business activities stopped. 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.

You were associated with other employers

If you were associated with other employers, you must calculate your total payroll on line 28 taking into account only the salaries and wages that you paid to your employees in the year from January 1 to the date your business stopped operating. Do not take into account the salaries and wages paid by employers with whom you were associated on that date.

You 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:

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

On the amended RL-1 summary, complete only lines 28 through 39 and line 70; on the remittance slip, complete boxes 90, 92 and 95.

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

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