You Stop Making Remittances

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If you stop remitting source deductions and employer contributions during the year, you must make your final remittance and file the required forms by the deadline applicable to your situation (see the table below).

Filing deadlines when you stop making remittances
Documents
to be filed
Deadline
You temporarily stop
making remittances
(e.g., you operate
a seasonal business)
You permanently stop
making remittances
(e.g., you no longer
have employees)
You stop operating
your business
Remittance form (and your remittance) Same due date as if you had continued to make remittances1 The 20th of the month after the month of your last remittance of source deductions and employer contributions The 7th day after the day on which you stop operating your business
Temporary RL-1 slips (RL-1.T) and the temporary RL-1 summary (RLZ-1.ST-V)
or
RL-1 slips (RL-1) and the RL-1 summary (RLZ-1.S-V)
You do not have to file temporary RL-1 slips or the temporary RL-1 summary.

The deadline for filing RL-1 slips and the RL-1 summary is the last day of February of the following year.
The 20th of the month after the month of your last remittance2 The 30th day after the day on which you stop operating your business2
RL-2 slips The last day of February of the following year The 20th of the month after the month of your last remittance2 The 30th day after the day on which you stop operating your business2
RL-25 slips The last day of February of the following year The 20th of the month after the month of your last remittance2 The 30th day after the day on which you stop operating your business2
  1. See the Remittance Schedules for Source Deductions and Employer Contributions for the due date. You must continue to file a remittance form for each period. If you inform us of the date on which you plan to start making source deductions again, we can authorize you not to file a remittance form for each period in which you do not make any source deductions.
  2. By the same date, you must also give copy 2 of the RL slips to your former employees or to former beneficiaries, as applicable. For more information, see the following:

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