You Stop Making Remittances
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).
If you are filing more than 50 RL slips of the same type, you must file them online. For information about the electronic filing methods available, see Sending RL Slips and Summaries Online.
If you are required to file the RL-1 summary (form RLZ-1.S-V) during the year because you stop operating your business or permanently stop making remittances, note that the duties in Part 1 of the RL-1 summary exclude payments reported in the CNESST box on the remittance slips.
The RL-1 summary is used to compare the source deductions and employer contributions that you must pay with the duties that you reported for the year. The form must not be used to report or pay Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST) amounts owed.
For more information on filing the RL-1 summary, click RL-1 Summary – Summary of Source Deductions and Employer Contributions.
to be filed
|You temporarily stop
(e.g., you operate
a seasonal business)
|You permanently stop
(e.g., you no longer
|You stop operating
|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)
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|
- 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.
- 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, click RL-1 Slip – Employment and Other Income and RL-25 Slip – Income from a Profit-Sharing Plan.