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

Filing deadlines when you stop making remittances

Documents to be filed	Deadline applicable to your situation
	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 are not required to file any 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
RL-32 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. You must also give copy 2 of the RL slips to any former employees or former beneficiaries by the same date. For more information, see the following:
   • RL-1 Slip – Employment and Other Income
   • RL-1 Summary – Summary of Source Deductions and Employer Contributions
   • RL-2 Slip – Retirement and Annuity Income
   • RL-25 Slip – Income from a Profit-Sharing Plan
   • Guide to Filing the RL-32 Slip: First Home Savings Account (RL-32.G-V).