By completing and filing the RL-1 summary using the online services in My Account for businesses, you get faster processing than when you mail it—and you get refunds faster too!

If you choose to mail the RL-1 summary, make sure to use the Summary of Source Deductions and Employer Contributions (form RLZ-1.S-V) for 2025, so that it can be processed quickly. The form is in the Employer's Kit.

Using online services or the prescribed form helps you avoid sending us documents with incomplete or incorrect information, which could delay processing.

Balance due

If you have a balance due, remember that you must send us your payment by the last day of February of the year following the year covered by the RL slips. Also, you must make any payment over $10,000 electronically (online or through a financial institution).

Reminder about notices of assessment

Keep in mind that the notice of assessment will only be sent once the file has been processed. The same applies to any refunds.

For more information, see the Guide to Filing the RL-1 Summary: Summary of Source Deductions and Employer Contributions (RLZ-1.S.G-V).

Questions?

We offer support services to assist you and give you tools to understand your source deduction obligations. Go to our website to learn more about one-on-one meetings and upcoming information sessions.