• RL-1 - Filing the Summary of Source Deductions and Employer Contributions

On or before the last day of February of each year, you must file form RLZ-1.S-V, Summary of Source Deductions and Employer Contributions, for the preceding year, in order to account for amounts remitted to Revenu Québec as

• Québec income tax

• contributions to the Québec Pension Plan (QPP)

• Québec parental insurance plan premiums

• the contribution to the health services fund

• the contribution to the financing of the Commission des normes du travail

• the contribution to the Fonds de développement et de reconnaissance des compétences de la main-d'œuvre

• compensation tax (if applicable)

You must remit any balance payable with regard to source deductions, your QPP contributions, your Québec parental insurance plan premiums and compensation tax when you make your last remittance for the month of December, not when you file the Summary of Source Deductions and Employer Contributions (RLZ-1.S-V). If you remit your balance when you file form RLZ-1.S-V, interest will be added and a penalty may be imposed.

Part 1 - Statement of duties (by month)

Complete Part 1, "Statement of duties (by month)," by entering the data which appears on the personalized from received from Revenu Quebec.

DT Formax automatically calculates the total amounts to be reported on lines 1 through 12 from the RL-1 slips. If you want to change the calculated amount, you will have to override.

Line 26 and 38

Enter on line 26 the portion from Part 1 that corresponds to QPP contribution, income tax and compensation tax remittances made in the year. Enter on line 38 the portion from Part 1 that corresponds to health services contributions remittances.

Contribution to the health services fund

Enter the total payroll on line 28. DT FormMax will calculate the contribution rate on line 36 and the contribution on line 37.

Contribution to the financing of the commission des normes du travail

The remuneration subject to the contribution is calculated on Form LE 39.0.2 and the result is shown on line 41.

Contribution to the Workforce Skills Development and Recognition Fund

The contribution to the WSDRF will be calculated based on a total payroll greater than $2,000,000.

Useful links:

RLZ-1.S.G-V: Guide to filing the RL-1 Summary