If you stop making periodic remittances of source deductions and employer contributions or stop operating your business during the year, see the table below to determine when your remittance form and payment are due.

You must also send us the RL-1 summary and all RL-1, RL-2, RL-25 and RL-32 slips for the year concerned. To find out when these documents are due, see RL-1 Summary – Summary of Source Deductions and Employer Contributions.

Situation	Due date
You temporarily stop making periodic remittances of source deductions and employer contributions but continue carrying on your business.	Same due date as for your remittance frequency
You permanently stop making periodic remittances of source deductions and employer contributions because you no longer have employees.	20th day of the month following the month in which you made your last remittance
You stop operating your business.	7th day after the date your business activities stopped