• Principal changes for 2006
• General information – Source deductions and contributions
• How to obtain an identification number
• Québec Source Deductions
• Source deductions of support
• Contributions
• Remittances of source deductions and contributions
• Remittance schedules
• Payment methods
• Direct deposit of refunds
• Filing the Summary of Source Deductions and Employer ...
• Filing RL slips
• Documents

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 national de formation 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.

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.