We do a yearly review to determine which employers can make remittances on a quarterly basis. Contact us if you want to make quarterly remittances and you believe you meet the conditions for quarterly remittances.

Note that we consider that you have met the tax obligation condition if your source deductions, employer contributions and all consumption taxes collected are remitted on time for each of your accounts.

If you stop meeting the conditions during the year, we will send you a notice informing you that you can no longer make remittances on a quarterly basis. You will then have to:

• make monthly remittances for the rest of the year
• remit any source deductions and employer contributions that you owe by the 15th day of the month following the month in which the notice is sent to you