Revenu Québec Rule to confirm

RL-1 slip filing deadline

The last day of February for the preceding calendar year.

This rule could not be verified. The Revenu Québec, Enterprise Registrar and CNESST sites refuse automated access: the rule above reflects my understanding without having been checked against an official text. Confirm it with Revenu Québec before relying on it.

Who it applies to

Every employer who paid remuneration to an employee of a Quebec establishment. The RL-1 is the Quebec equivalent of the T4: two distinct filings, same deadline.

Due dates

Deadline by calendar year covered
Year coveredFiling deadline
2025March 2, 2026
2026March 1, 2027
2027February 29, 2028
2028February 28, 2029
2029February 28, 2030

The last day of February, rolled to the next business day if it falls on a Saturday or Sunday. In a leap year, that is the 29th.

If you miss the date

Penalty per slip and per day late.

File with Revenu Québec

Frequently asked questions

Are the RL-1 and T4 filed together?
No. The T4 goes to the CRA, the RL-1 to Revenu Québec. Each gets its own confirmation number, which is precisely why they count as two distinct tasks.
Is an RL-1 required for an employee outside Quebec?
The RL-1 covers remuneration tied to a Quebec establishment. An employee attached to an establishment in another province receives a T4 without an RL-1.

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