Hi Renee,
It appears that TheKey is having issues filing the RL-1 (Relevé 1) in Québec. – this is the equivalent of T4 slips/summaries with the CRA.
The RL-1 slip reports employment income and certain benefits/allowances paid to Québec employees so they can file their provincial tax return and so Revenu Québec can track source deductions.
Revenu Quebec indicates that you must file RL-1 slips if you:
* Have employees who report for work in Québec or are paid from a Québec establishment, and
* Pay salaries, wages, commissions, taxable benefits, or certain allowances.
In terms of filing methods, you can file RL‑1 slips with Revenu Québec through online for which you have to register for online services through Revenu Québec’s website “Online Services for Businesses”. Once logged in (or to create an account) in either My Account for businesses (Mon dossier pour les entreprises), or Clic Revenu, TheKey can use the RL-1 filing service to either look at their account or file the respective RL slips.
TheKey can manually key in each RL‑1 slip, or upload an XML file generated by payroll software (if available- so long as it meets Revenu Québec specifications). TheKey will need to provide copies of the RL‑1 slips to its employees. They will also need to mail the RL-1 summary (RLZ-1.S) and copies of RL‑1 slips to Revenu Quebec.
RL‑1 slips tare required to be given to the employees by the last day of February and to Revenu Quebec.
Please note, KPMG does not prepare or submit Rl-1 slips or summaries (due to firm restrictions). Most clients have payroll providers that would do so or their internal payroll department will do this.
I believe the issue is that TheKey is struggling to submit the slips online as they have not been able to register for online services through Revenu Québec’s website.. Once they are able to log into the Revenu Quebec site they will be able to submit the Rl-1 slips/summaries through their My Account or Clic Revenu .
It is important to note that for Quebec employees (whose Province of Employment is Quebec), standard payroll practice indicates that employers should issue both a T4 (federal, CRA) and RL‑1 (provincial, Revenu Quebec) with proper boxes filled for QPP, PPIP, Quebec income tax and any taxable benefits relevant in Quebec. For Québec employees, employers still must remit and report the federal income tax withheld and Employment Insurance (EI) to the CRA. This may be the reason Tim is asking for the authorization details on the CRA/RQ accounts - Tim can you please confirm if my understanding is correct?
Perhaps it would be beneficial if you can confirm which accounts (listing those account numbers) you are currently authorized on and for which accounts you are awaiting authorization.
Tim – please advise if there is anything I may have missed in the above explanation or other details that may be helpful on your request.
Best Regards,
George Singh
Executive Director, Indirect Tax
KPMG LLP
333 Bay Street, Suite 4600
Toronto, ON. M5H 2S5
P: (416)777-3900
F: (416)777-8226
• georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>
Please consider the environment before printing this e-mail
From: Ip, Renee <reneeip@kpmg.ca>
Sent: Friday, March 13, 2026 1:07 PM
To: Singh, George <georgesingh@kpmg.ca>
Cc: Lee, Wonwoo <wonwoolee@kpmg.ca>; Timothy Thomas <tt@thekey.com>; Germaine Daniels <germaine.daniels@thekey.com>
Subject: RE: Clic Sequr
Hi George,
I deal with TheKey account. What do you need exactly?
clicSEQUR account is currently in the process of setting up – it requires time and forms to be signed. Currently working on this with Michael.
Regards.
Renee Ip
Senior Manager, Indirect Tax
KPMG LLP
Vaughan Metropolitan Centre
100 New Park Place, Suite 1400
Vaughan, ON L4K 0J3
Tel: 416-228-7027
Fax: 905-265-6390
Reneeip@kpmg.ca<mailto:Reneeip@kpmg.ca>
Any advice herein is based on the facts provided to us and on current tax law including judicial and administrative interpretation. Tax law is subject to continual change, at times on a retroactive basis and may result in incremental taxes, interest or penalties. Should the facts provided to us be incorrect or incomplete or should the law or its interpretation change, our advice may be inappropriate. We are not responsible for updating our advice for changes in law or interpretation after the date hereof.
Québec announced through its November 10, 2017 economic plan that it intends to introduce legislation that will prohibit a taxpayer who has carried out a transaction, or series of transactions, subject to a Revenu Québec final assessment based on the general anti-avoidance rule from being able to obtain authorization from the Autorité des marchés financiers (AMF) to bid for or obtain public contracts. The taxpayer will be listed in the Register of Enterprises Ineligible for Public Contracts.
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From: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>
Sent: Friday, March 13, 2026 10:19 AM
To: Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Cc: Lee, Wonwoo <wonwoolee@kpmg.ca<mailto:wonwoolee@kpmg.ca>>; Germaine Daniels <germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>>
Subject: RE: Clic Sequr
Hi Tim,
My authorizations had been with the Ministry of Finance.
Wonwoo – please confirm if KPMG is authorized on the CRA/RQ accounts?
Best Regards,
George Singh
Executive Director, Indirect Tax
KPMG LLP
333 Bay Street, Suite 4600
Toronto, ON. M5H 2S5
P: (416)777-3900
F: (416)777-8226
• georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>
Please consider the environment before printing this e-mail
From: Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Sent: Friday, March 13, 2026 10:15 AM
To: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>
Cc: Lee, Wonwoo <wonwoolee@kpmg.ca<mailto:wonwoolee@kpmg.ca>>; Germaine Daniels <germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>>
Subject: Re: Clic Sequr
Isn't KPMG authorized to speak to Rev QC and CRA on our behalf?
On Fri, Mar 13, 2026 at 9:52 AM Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>> wrote:
Hi Tim,
I have not received any information for the new amalgamated company / NEQ.
Only authorized individuals on the account can file the RL-1. Please note, many of the forms to transmit through Revenu Québec’s online services are in French for which we use our KPMG colleagues to assist with such matters due to language issues.
Wonwoo- can you please advise if you received any communications on the accounts/login-in details?
Best Regards,
George Singh
Executive Director, Indirect Tax
KPMG LLP
333 Bay Street, Suite 4600
Toronto, ON. M5H 2S5
P: (416)777-3900
F: (416)777-8226
• georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>
Please consider the environment before printing this e-mail
From: Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Sent: Friday, March 13, 2026 9:44 AM
To: Singh, George <georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>>; Lee, Wonwoo <wonwoolee@kpmg.ca<mailto:wonwoolee@kpmg.ca>>
Cc: Germaine Daniels <germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>>
Subject: Clic Sequr [EXTERNAL]
Hi George and Wonwoo,
I'm trying to file our RL-1 for 2025. Our clic sequr login information is no longer valid.
I called Revenue Quebec and they said our previous NEQ number was no longer visible in their system. They found this very strange and escalated the issue to a senior technician. They were supposed to call me back this week, but I haven't heard anything.
Did you receive new login information for the new amalgamated company / NEQ? Can you assist with filing the RL-1?
Thanks
--
Tim Thomas
Head of Midwest & Canada Divisions | TheKey
Mobile: 514.591.9387
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