You Stop Making Remittances

Attention

This page may not include all the information you need to meet your obligations with respect to source deductions and employer contributions for 2020.

While we update the page, please consult the French page or the Guide for Employers: Source Deductions and Contributions (TP-1015.G-V) to ensure that you have all the information you need.

If you stop remitting source deductions and employer contributions during the year, you must make your last remittance and file the required form by the applicable deadline (see the table below). The deadline depends on your situation:

  • You continue carrying on your business but temporarily stop making remittances (because, for example, you have a seasonal business).
  • You continue carrying on your business but permanently stop making remittances (because, for example, you no longer have employees).
  • You stop carrying on your business.
Note

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 amounts related to occupational health and safety for the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST).

For more information on filing the RL-1 summary, see Are You Required to File an RL-1 Summary?

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