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
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.
Filing via the Internet
If you are registered for Clic Revenu electronic services, you can file form RLZ-1.S-V from Revenu Québec's Web site, using the Online filing of RL-1 slips and the Summary of Source Deductions and Employer Contributions service.